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The eleventh version of school ACCOUNTING keeps its devoted emphasis at the importance of the varsity Accounting path as actual basis for college students' destiny periods, jobs, and careers. This industry top textual content builds pupil abilities within the parts of accounting wisdom, expertise, conversation, ethics, and significant pondering, delivering scholars the talents had to be profitable in existence and paintings. With a spotlight on small company, collage Accounting 11e, presents real-world context that retains bankruptcy content material appropriate and important. now you can assign, grade, and investigate your scholars' development fast and simply with CengageNow for school Accounting, 11e. End-of-chapter fabrics can be found on-line, and your scholars can try out their mastery of recent strategies through a customized learn plan.

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What accounts are involved? Cash and Equipment are involved. STEP 2. What are the classifications of the accounts involved? Cash is an asset account, and Equipment is an asset account. STEP 3. Are the accounts increased or decreased? Cash is decreased because Con- ner used cash to purchase the equipment. Equipment is increased because Conner’s Whitewater Adventures has more equipment now than it had before. STEP 4. Is the equation in balance after the transaction is recorded? Yes. Remember that the recording of each transaction must yield an equation that is in balance.

In this book, you hold one of the keys to your future—knowledge of accounting and business! Throughout the pages of this text, you’ll be introduced to individuals just like yourself who dreamed about working in, operating, and even owning a business. You will read about businesses, such as a small cupcake business that has grown to international fame, an exotic catering business that brings food to far-reaching destinations, and an indoor rock-climbing business that caters to all ages. In all of these companies, one important skill stands out—knowing and understanding accounting!

Conner, Cash 1 Equip. 1 Supplies 1 Ins. 1 Rec. 5 Payable 1 Capital 1 Revenue 2 Expenses PB 53,150 1 47,520 1 (n) 2620 675 1 1,875 1 6,750 5 2,115 1 95,200 1 14,750 2 2,095 2620 NB 52,530 1 47,520 1 675 1 1,875 1 6,750 5 1,495 1 95,200 1 14,750 2 2,095 (++++++++++)++++++++++* (++++++++++)++++++++++* 109,350 109,350 Transaction (o). Company paid an expense in cash, $2,360. Conner’s Whitewater Adventures pays wages of a part-time employee, $2,360. indd 28 01/12/11 7:20 PM CHAPTER 1 29 Asset, Liability, Owner’s Equity, Revenue, and Expense Accounts Assets 5 Liabilities 1 Owner’s Equity Ppd.

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