By Charles T. Horngren, Walter T. Harrison, Linda S. Bamber

This publication introduces readers to all the key monetary and administration accounting techniques. It motivates inexperienced persons through familiarizing them with the accounting concerns dealing with businesses equivalent to objective, Nantucket Nectars, Teva, Oracle, and numerous businesses doing e-Business. clients can verify their figuring out of bankruptcy themes with “CyberCoach” and “Starter workout” beneficial properties, “Working It Out” difficulties, and specified “Concept Links.” for people getting ready for a occupation in accounting.

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Additional info for Accounting, 6th Edition, 1-26 (Charles T. Horngren Series in Accounting)

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200 30,000 Gay Gillen, withdrawals . . . . . . . . . . . . . . 2,000 Total . . . . . . . . . . . . . . . . . . . . . . $30,200 $30,200 MID-CHAPTER On August 1, 20X6, Liz Shea opens Shea’s Research Service. She owns the proprietorship. During its first 10 days of operations, the business completes these transactions: a. To begin operations, Shea deposits $40,000 of personal funds in a bank account titled Shea’s Research Service.

Expenses: Cost of the house . . . . . . . . . . . . . . . . . . . . . Repairs to house . . . . . . . . . . . . . . . . . . . . . Furniture expense. . . . . . . . . . . . . . . . . . . . . Kitchen equipment expense . . . . . . . . . . . . . . . . Computer expense . . . . . . . . . . . . . . . . . . . . Total expenses . . . . . . . . . . . . . . . . .

31,000 Accounts receivable . . 3,000 Property tax expense . . 2,000 Building . . . . . . . 56,000 Rent expense . . . . . . 14,000 Cash . . . . . . . . . 7,000 Salary expense . . . . . 38,000 Equipment . . . . . . 21,000 Service revenue . . . . . 108,000 Interest expense . . . . 4,000 Supplies . . . . . . . . 7,000 Interest payable . . . . 1,000 Utilities expense . . . . 3,000 Land . . . . . . . . . 8,000 The capital balance of Matthew Vail, the owner, was $43,000 at December 31, 20X3.

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