Century 21 Accounting Multicolumn Journal Anniversary Edition, 1st Year Course Chapters 1-26

Kenton E. Ross is Professor Emeritus, Department of Accounting, at Texas A & M University-Commerce. He formerly served as Dean of the College of Business and Technology; Director of Business and Economic Research; and Head, Department of Accounting. The late Robert D. Hanson was Professor of Business Education and Associate Dean of the College of Business Administration at Central Michigan University. Claudia B. Gilbertson was a high school instructor for 11 years and a community college instructor for 25 years. Currently retired from North Hennepin Community College, Claudia serves as a consultant for accounting online learning solutions. She is active in the National Business Education Association, North Central Business Education Association, and Minnesota Business Educators, Inc. Mark W. Lehman, assistant professor emeritus of Accountancy at the Richard C. Adkerson School of Accountancy at Mississippi State University, teaches Accounting Information Systems and Forensic Accounting. A former auditor with PricewaterhouseCoopers, Dr. Lehman is a Certified Public Accountant and a Certified Fraud Examiner. Dr. Lehman writes journal articles and consults with accountants on the use of software in fraud detection. He was awarded Outstanding Educator by the Mississippi Society of Certified Public Accountants in 2007.

Chapter 1 Starting a Proprietorship
Chapter 2 Starting a Proprietorship: Changes that Affect Owner''s Equity
Chapter 3 Analyzing Transactions into Debit and Credit Parts
Chapter 4 Journalizing Transactions
Chapter 5 Posting to a General Ledger
Chapter 6 Cash Control Systems
Chapter 7 Work Sheet for a Service Business
Chapter 8 Financial Statements for a Proprietorship
Chapter 9 Recording Adjusting and Closing Entries for a Service Business
Chapter 10 Journalizing Purchases and Cash Payments
Chapter 11 Journalizing Sales and Cash Receipts
Chapter 12 Posting to General and Subsidiary Ledgers
Chapter 13 Preparing Payroll Records
Chapter 14 Payroll Accounting, Taxes, and Reports
Chapter 15 Work Sheet for a Merchandising Business
Chapter 16 Financial Statements for a Partnership
Chapter 17 Recording Adjusting and Closing Entries for a Partnership
Chapter 18 Recording Purchases and Cash Payments Using Special Journals
Chapter 19 Recording Sales and Cash Receipts Using Special Journals
Chapter 20 Accounting for Uncollectible Accounts Receivable
Chapter 21 Accounting for Plant Assets and Depreciation
Chapter 22 Accounting for Inventory
Chapter 23 Accounting for Notes and Interest
Chapter 24 Accounting for Accrued Revenue and Expenses
Chapter 25 Distributing Dividends and Preparing a Work Sheet
Chapter 26 Financial Statements and End-of-Fiscal-Period Entries for a Corporation