By Tracie L. Nobles, Cathy J. Scott, Douglas J. McQuaig, Patricia A. Bille
The eleventh version of school ACCOUNTING continues its devoted emphasis at the importance of the school Accounting path as real foundation for students' destiny periods, jobs, and careers. This marketplace best textual content builds scholar talents within the parts of accounting wisdom, know-how, verbal exchange, ethics, and significant pondering, delivering scholars the abilities had to be winning in lifestyles and paintings. With a spotlight on small enterprise, university Accounting 11e, offers real-world context that retains bankruptcy content material correct and very important. now you can assign, grade, and verify your students' development quick and simply with CengageNow for school Accounting, 11e. End-of-chapter fabrics can be found on-line, and your scholars can attempt their mastery of latest innovations through a personalised examine plan.
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Additional resources for College Accounting (11th Edition)
Equipment is an asset, and Accounts Payable is a liability. STEP 3. Equipment is increased, and Accounts Payable is increased. indd 32 01/12/11 7:20 PM CHAPTER 1 33 Asset, Liability, Owner’s Equity, Revenue, and Expense Accounts Chapter Review 1 Define and identify asset, liability, and owner’s equity accounts. Learning Objective Assets are cash, properties, or things of value owned by the business. Liabilities are amounts the business owes to creditors. Owner’s equity is the owner’s investment in or rights to the business.
Note that three accounts are involved in this transaction: Cash because cash was paid out, Equipment because the company has more equipment than it had before, and Accounts Payable because the company owes more now than it owed before. Transaction (q). Company receives cash on account from credit customer, $2,500. Conner’s Whitewater Adventures receives $2,500 from Crystal River Lodge to apply against the amount billed in transaction (k). Because Crystal River Lodge now owes Conner’s Whitewater Adventure less than it did before, Conner’s Whitewater Adventures deducts the $2,500 from Accounts Receivable.
C 5. d Practice It More Need some more help with this chapter? Try these tools! Located on the student companion site: • Interactive Chapter Quizzes: Test your knowledge on all material in this chapter. • Crossword Puzzles: A fun way to review the accounting terminology in this chapter. • Flashcards: Animated way to review the accounting terminology in this chapter. • Student PowerPoint slides: Review all of the key learning objectives for this chapter with examples. Available in CengageNOW: • Pre- and Post-test: Test your knowledge on all material and build a personalized study plan.