Fundamental Accounting Principles [17 ed.] 9781260881325, 1260881326, 1264955308

Table of contents :
Table of Contents and Preface
Cover Page
Differentiating the Financial Statements
Title Page
Copyright Page
About the Authors
Brief Contents
Contents
Preface
What’s New
Award-Winning Technology
Connect
Effective. Efficient. Easy to Use.
Chapter 1: Accounting in Business
Chapter 1 Introduction
A Look at This Chapter
Chapter Preview
What Is Accounting?
Power of Accounting
Focus of Accounting
Forms of Organization
Business Organizations
Users of Accounting Information
External Information Users
Internal Information Users
Accounting Opportunities
Financial Accounting
Managerial Accounting
Taxation
Professional Certification
Ethics and Social Responsibility
Understanding Ethics
Social Responsibility
Generally Accepted Accounting Principles (GAAP)
GAAP for Public vs. Private Enterprises
Communicating Through Financial Statements
Previewing Financial Statements
The Accounting Equation
Transaction Analysis
Summary of Transactions
Financial Statements
Income Statement
Statement of Changes in Equity
Balance Sheet
A Look Ahead
Summary: Cheat Sheet
Forms of Organization
Generally Accepted Accounting Principles (GAAP)
Transaction Analysis
Financial Statements
Summary
Appendix 1A
What Is Data Analytics and Who Uses It?
The Analytics Mindset and Introduction of the QIR Model
Business Analytics Platforms
Future of Data Analytics
Summary of Appendix 1A
Glossary
Knowledge Check-Up
Concept Review Questions
Quick Study
Exercises
Problems
Alternate Problems
Analytical and Review Problems
Ethics Challenge
Focus on Financial Statements
Critical Thinking Mini Case
Chapter 2: Analyzing and Recording Transactions
Chapter 2 Introduction
A Look Back
A Look at This Chapter
Chapter Preview
The Accounting Cycle
Accounts
The Account
Asset Accounts
Liability Accounts
Equity Accounts
T-Accounts
Balance of an Account
Debits and Credits
Double-Entry Accounting
Chart of Accounts
Recording and Posting Transactions
Journal Entry Analysis
Recording Journal Entries
Posting Journal Entries
Accounting Transactions in Action
Accounting Equation Analysis
Ledgers
Trial Balance
A Look Ahead
Summary: Cheat Sheet
System of Accounts
Debits and Credits
Recording Transactions
Trial Balance
Summary
Glossary
Knowledge Check-Up
Concept Review Questions
Quick Study
Exercises
Problems
Alternate Problems
Analytical and Review Problems
Ethics Challenge
Focus on Financial Statements
Critical Thinking Mini Case
Cumulative Comprehension Problem: Echo Systems
Chapter 3: Adjusting Accounts for Financial Statements
Chapter 3 Introduction
A Look Back
A Look at This Chapter
Chapter Preview
Purpose of Adjusting
GAAP and the Adjusting Process
The Accounting Period
Recognizing Revenues and Expenses
Accrual Basis Compared to Cash Basis
Adjusting Accounts
Framework for Adjustments
Adjusting Prepaid Expenses
Adjusting for Depreciation4
Adjusting Unearned Revenues
Adjusting Accrued Expenses
Adjusting Accrued Revenues
Adjustments and Financial Statements
Adjusted Trial Balance
Preparing Financial Statements
Need-to-Know 3-6
Comprehensive 1
Need-to-Know 3-7
Comprehensive 2
Summary: Cheat Sheet
The Accounting Period
Accrual vs. Cash Basis
Deferral of Expense
Deferral of Revenue
Accrued Expense
Accrued Revenue
Reporting and Analysis
Summary
Appendix 3A
Appendix 3B
Recording Unearned Revenues in Revenue Accounts
Summary of Appendix 3A and Appendix 3B
Glossary
Knowledge Check-Up
Concept Review Questions
Quick Study
Exercises
Problems
Alternate Problems
Analytical and Review Problem
Ethics Challenge
Focus on Financial Statements
Critical Thinking Mini Case
Cumulative Comprehension Problem: Echo Systems
Chapter 4: Completing the Accounting Cycle and Classifying Accounts
Chapter 4 Introduction
A Look Back
A Look at This Chapter
Chapter Preview
Closing Process
Identify Accounts for Closing—Temporary and Permanent Accounts
Recording and Posting Closing Entries
Preparing a Post-Closing Trial Balance
Completing the Accounting Cycle
Classified Balance Sheet
Classification Scheme
Classification Example
Classification Groups
Financial Statement Analysis
Current Ratio
Quick Ratio
Debt to Equity Ratio
A Look Ahead
Summary: Cheat Sheet
The Closing Process
Classified Balance Sheet
Summary
Appendix 4A
Benefits of a Work Sheet (Spreadsheet)
Using a Work Sheet
Summary of Appendix 4A
Appendix 4B - ebook only
Accounting Without Reversing Entries
Accounting With Reversing Entries
Summary of Appendix 4B - ebook only
Glossary
Knowledge Check-Up
Concept Review Questions
Quick Study
Exercises
Problems
Alternate Problems
Analytical and Review Problems
Ethics Challenge
Focus on Financial Statements
Critical Thinking Mini Case
Cumulative Comprehension Problem: Echo Systems
Chapter 5: Accounting for Merchandising Activities
Chapter 5 Introduction
A Look Back
A Look at This Chapter
Chapter Preview
Merchandising Activities
Reporting Financial Performance
Reporting Financial Position
Operating Cycle
Inventory Systems
Accounting for Merchandise Transactions—Perpetual Inventory System
Accounting for Merchandise Purchases—Perpetual Inventory System
Accounting for Merchandise Sales—Perpetual Inventory System
Additional Merchandising Issues—Perpetual Inventory System
Adjusting Entries
Summary of Merchandising Cost Flows
Adjusted Trial Balance for a Merchandising Company—Perpetual Inventory System
Income Statement Formats—Perpetual Inventory System
Expense Classification Requirements
Multiple-Step Income Statement
Single-Step Income Statement
Financial Statement Analysis Tools for Inventory
A Look Ahead
Need-To-Know 5-5
Comprehensive 1
Need-To-Know 5-6
Comprehensive 2
Summary: Cheat Sheet
Merchandising Activities
Merchandising Purchases
Merchandising Sales
Merchandiser Reporting
Summary
Appendix 5A
Accounting Comparisons
Recording Merchandise Transactions
Adjusting Entries
An Income Statement for a Merchandising Company—Periodic Inventory
Appendix 5B
Provincial Sales Tax
Goods and Services Tax
Harmonized Sales Tax
Summary of Appendix 5A and Appendix 5B
Glossary
Knowledge Check-Up
Concept Review Questions
Quick Study
Exercises
Problems
Alternate Problems
Analytical and Review Problem
Ethics Challenge
Focus on Financial Statements
Critical Thinking Mini Case
Cumulative Comprehension Problem: Echo Systems
Chapter 6: Inventory Costing and Valuation
Chapter 6 Introduction
A Look Back
A Look at This Chapter
Chapter Preview
Inventory Items and Costs
Items in Merchandise Inventory
Costs of Merchandise Inventory
Physical Count of Merchandise Inventory
Assigning Costs to Inventory
First-In, First-Out
Moving Weighted Average
Specific Identification
Inventory Costing and Technology
Financial Reporting and Inventory
Financial Reporting
Lower of Cost and Net Realizable Value (LCNRV)
Errors in Reporting Inventory
Estimating Inventory
Gross Profit Method
Retail Inventory Method
Financial Statement Analysis—Assess Inventory Management
Inventory Turnover and Days’ Sales in Inventory
A Look Ahead
Need-To-Know 6-5
Comprehensive 1
Summary: Cheat Sheet
Inventory Basics
Inventory Costing
Inventory Valuation, Errors AND Analysis
Effects of Overstated or Understated Inventory for Income Statement
Estimating Inventory
Assess Inventory Management
Summary
Appendix 6A
First-In, First-Out
Weighted Average
Specific Identification
Errors in Reporting Inventory
Need-To-Know 6-6
Comprehensive 2
Summary of Appendix 6A
Glossary
Knowledge Check-Up
Concept Review Questions
Quick Study
Exercises
Problems
Alternate Problems
Analytical and Review Problem
Ethics Challenge
Focus on Financial Statements
Critical Thinking Mini Case
Chapter 7: Internal Control and Cash
Chapter 7 Introduction
A Look Back
A Look at This Chapter
Chapter Preview
Internal Control
Purpose of Internal Control
Principles of Internal Control
Three Drivers of Fraud
Limitations of Internal Control
Cash
Cash Defined
Control of Cash
Control of Cash Receipts
Control of Cash Disbursements
Petty Cash System of Control
Banking Activities as Controls
Basic Bank Services
Bank Statement
Bank Reconciliation
Financial Statement Analysis
Quick Ratio
A Look Ahead
Need-To-Know 7-5
Comprehensive
Summary: Cheat Sheet
Fraud and Internal Control
Cash
Summary
Glossary
Knowledge Check-Up
Concept Review Questions
Quick Study
Exercises
Problems
Alternate Problems
Analytical and Review Problems
Ethics Challenge
Focus on Financial Statements
Critical Thinking Mini Case
Chapter 8: Receivables
Chapter 8 Introduction
A Look Back
A Look at This Chapter
Chapter Preview
Accounts Receivable
Revenue Recognition principle: Recognizing Accounts Receivable
Credit Risk Analysis Accounts Receivable
Accounts Receivable Control Considerations
Valuing Accounts Receivable
Allowance Method
Recording Estimated Bad Debt Expense
Alternative Methods for Estimating Bad Debt
Short-Term Notes Receivable
Calculations for Notes
Receipt of a Note
End-of-Period Interest Adjustment
Honouring a Note—Customer Payment of Note
Dishonouring a Note—Customer Neglects to Pay at Maturity
Financial Statement Analysis—Accounts Receivable Turnover and Days Sales Outstanding
Accounts Receivable Turnover
Days Sales Outstanding
Analysis
A Look Ahead
Need-To-Know 8-4
Comprehensive
Summary: Cheat Sheet
Valuing Receivables
Revenue Recognition Principle: Recognizing Accounts Receivable
Valuing Accounts Receivable
Allowance Method
Notes Receivable
Summary
Appendix 8A
Selling Accounts Receivable
Pledging Accounts Receivable as Loan Security
Discounting Notes Receivable
Full Disclosure
Summary of Appendix 8A
Glossary
Knowledge Check-Up
Concept Review Questions
Quick Study
Exercises
Problems
Alternate Problems
Analytical and Review Problems
Ethics Challenge
Focus on Financial Statements
Critical Thinking Mini Case
Chapter 9: Property, Plant, and Equipment and Intangibles
Chapter 9 Introduction
A Look Back
A Look at This Chapter
Chapter Preview
Property, Plant, and Equipment (PPE)
Cost of PPE
Subsequent Expenditures
PPE Subledger
Low-Cost Asset Purchases
Land
Land Improvements
Buildings
Leasehold Improvements
Machinery and Equipment
Lump-Sum Asset Purchase
Depreciation
Reporting Depreciation on Assets
Factors in Calculating Depreciation
Depreciation Methods
Partial-Year Depreciation
Revising Depreciation Rates
Impairment of PPE Assets
Disposals of PPE
Discarding PPE
Selling PPE
Exchanging PPE
Intangible Assets
Accounting for Intangible Assets
Patents
Copyrights
Mineral Resources
Trademarks and Brand Names
Leaseholds
Goodwill
A Look Ahead
Need-to-Know 9-6
comprehensive
Summary: Cheat Sheet
Plant Assets
Selling PPE
Natural Resources
Intangibles
Summary
Appendix 9A
Summary of Appendix 9A
Glossary
Knowledge Check-Up
Concept Review Questions
Quick Study
Exercises
Problems
Alternate Problems
Analytical and Review Problem
Ethics Challenge
Focus on Financial Statements
Critical Thinking Mini Case
Appendix I: Payroll Liabilities
Appendix I Introduction
APPENDIX PREVIEW
Items Withheld from Employees’ Wages
Withholding Employees’ Income Tax
Canada (or Quebec) Pension Plan (CPP or QPP)
Employment Insurance (EI)
Use of Withholding Tables
Other Payroll Deductions
The Payroll Register
Recording the Payroll
Paying the Employees
Employee’s Individual Earnings Record
Payroll Deductions Required of the Employer
Paying the Payroll Deductions
Accruing Payroll Deductions on Wages
Employee (Fringe) Benefit Costs
Workers’ Compensation
Employer Contributions to Employee Insurance and Retirement Plans
Vacation Pay
Summary
Glossary
Concept Review Questions
Quick Study
Exercises
Problems
Alternate Problems
Analytical and Review Problems
Ethics Challenge
Critical Thinking Mini Case
Appendix II: Accounting Information Systems
Appendix II Introduction [in-text]
Appendix II Introduction
APPENDIX PREVIEW
Information Systems
Management Information Systems
Accounting Information Systems
System Components
Special Journals and Subsidiary Ledgers
Basics of Special Journals
Subsidiary Ledgers
Sales Journal
Cash Receipts Journal
Purchases Journal
Cash Payments (Disbursements) Journal
General Journal Transactions
Need-To-Know AII-7
Comprehensive
Summary of Appendix II
Glossary
Concept Review Questions
Quick Study
Exercises
Problems
Alternate Problems
Analytical and Review Problem—Perpetual
Ethics Challenge
Focus on Financial Statements
Critical Thinking Mini Case
Comprehensive Problem AII-1—Perpetual
*Comprehensive Problem AII-2—Periodic
Appendix III: Financial Statement Information
Appendix III: Financial Statement Information
Spin Master Corp.
Deloitte.
Independent Auditor’s Report
Spin Master Corp.
Spin Master Corp.
Spin Master Corp.
Spin Master Corp.
Recipe Unlimited Corporation
INDEPENDENT AUDITORS’ REPORT
Indigo Books & Music Inc.
Independent Auditors’ Report
Consolidated Balance Sheets
Consolidated Statements of Loss and Comprehensive Loss
Consolidated Statements of Changes in Equity
Consolidated Statements of Cash Flows
Appendix IV: Chart of Accounts
Appendix IV Introduction
Student Success Cycle (IFC)
Student Success Cycle
Elements of Financial Statements Summary* (IBC)
Elements of Financial Statements Summary*
FFS Online / EYK Index (Last page of book)
Summary of Focus on Financial Statement Online Companies—Volume 1
Extend Your Knowledge (EYK) Index—Volume 1
CHAPTER 1
CHAPTER 2
CHAPTER 3
CHAPTER 4
CHAPTER 5
CHAPTER 7
CHAPTER 9
Accessibility Content: Text Alternatives for Images
Exhibit 1.4 Text Alternative (Chapter 1)
Exhibit 1.5 Text Alternative (Chapter 1)
Exhibit 1.6 Text Alternative (Chapter 1)
Exhibit 1.7 Text Alternative (Chapter 1)
Exhibit 1.8 Text Alternative (Chapter 1)
Exhibit 1.14 Text Alternative (Chapter 1)
Exhibit 1.A1 Text Alternative (Chapter 1)
Exhibit 2.1 Text Alternative (Chapter 2)
Exhibit 2.2 Text Alternative (Chapter 1)
Exhibit 2.7 Text Alternative (Chapter 2)
Exhibit 2.8 Text Alternative (Chapter 2)
Exhibit 2.11 Text Alternative (Chapter 2)
Exhibit 2.13 Text Alternative (Chapter 2)
Exhibit 2.8 Text Alternative (Chapter 2)
Exhibit 3.1 Text Alternative (Chapter 3)
Exhibit 3.3 Text Alternative (Chapter 3)
Exhibit 3.5 Text Alternative (Chapter 3)
Exhibit 3.11 Text Alternative (Chapter 3)
Exhibit 3.13 Text Alternative (Chapter 3)
Exhibit 3.18 Text Alternative (Chapter 3)
Exhibit 3.22 Text Alternative (Chapter 3)
Exhibit 3.3 Text Alternative (Chapter 3)
Quick Study 3-5 Text Alternative (Chapter 3)
Quick Study 3-7 Text Alternative (Chapter 3)
Quick Study 3-11 Text Alternative (Chapter 3)
Quick Study 3-13 Text Alternative (Chapter 3)
Quick Study 3-15 Text Alternative (Chapter 3)
Quick study 3-18 Text Alternative (Chapter 3)
Exercise 3-17 Text Alternative (Chapter 3)
Exercise 3-18 Text Alternative (Chapter 3)
Problem 3-6A Text Alternative (Chapter 3)
Problem 3-11A Text Alternative (Chapter 3)
Problem 3-16A Text Alternative (Chapter 3)
Problem 3-6B Text Alternative (Chapter 3)
Problem 3-11B Text Alternative (Chapter 3)
Problem 3-16B Text Alternative (Chapter 3)
Exercise 3-23 Text Alternative (Chapter 3)
A table is divided into three subsections Text Alternative (Chapter 3)
FFS 3-1 Text Alternative (Chapter 3)
EXHIBIT 3-2.1 Text Alternative (Chapter 3)
EXHIBIT 4.1 Text Alternative (Chapter 4)
EXHIBIT 4.2 Text Alternative (Chapter 4)
EXHIBIT 4.5 Text Alternative (Chapter 4)
EXHIBIT 4.10 Text Alternative (Chapter 4)
EXHIBIT 4.13 Text Alternative (Chapter 4)
EXHIBIT 4.15 Text Alternative (Chapter 4)
EXHIBIT 4.16 Text Alternative (Chapter 4)
EXHIBIT 4A.1 Text Alternative (Chapter 4)
QS 4-16 Text Alternative (Chapter 4)
Income Statement Text Alternative (Chapter 4)
EXHIBIT 4A.1 Text Alternative (Chapter 4)
Exercise 4-22 Text Alternative (Chapter 4)
Exercise 4-23 Text Alternative (Chapter 4)
Problem 4-14A Text Alternative (Chapter 4)
Problem 4-15A Text Alternative (Chapter 4)
Problem 4-16A Text Alternative (Chapter 4)
Problem 4-1A Text Alternative (Chapter 4)
Problem 4-2A Text Alternative (Chapter 4)
Problem 4-14B Text Alternative (Chapter 4)
Problem 4-15B Text Alternative (Chapter 4)
Problem 4-16B Text Alternative (Chapter 4)
Exhibit 5.1 Text Alternative (Chapter 5)
Exhibit 5.5 Text Alternative (Chapter 5)
Exhibit 5.6 Text Alternative (Chapter 5)
Exhibit 5.7 Text Alternative (Chapter 5)
Exhibit 5.8 Text Alternative (Chapter 5)
Exhibit 5A.3 Text Alternative (Chapter 5)
EXHIBIT 5.11 Text Alternative (Chapter 5)
EXHIBIT 5.13 Text Alternative (Chapter 5)
EXHIBIT 5.16 Text Alternative (Chapter 5)
Merchandising Inventory Journal Text Alternative (Chapter 5)
EXHIBIT 5B.1 Text Alternative (Chapter 5)
Exhibit 6.1 Text Alternative (Chapter 6)
Exhibit 6.4 Text Alternative (Chapter 6)
Exhibit 6.5 Text Alternative (Chapter 6)
Exhibit 6.6 Text Alternative (Chapter 6)
Exhibit 6.7 Text Alternative (Chapter 6)
Mid-Chapter Demonstration Problem Text Alternative (Chapter 6)
Table: Mid-Chapter Demonstration Problem, Solution 1a Text Alternative (Chapter 6)
Tables: Mid-Chapter Demonstration Problem, Solution 1b Text Alternative (Chapter 6)
Table: Mid-Chapter Demonstration Problem, Solution 1c. Text Alternative (Chapter 6)
Exhibit 6.10 Text Alternative (Chapter 6)
Exhibit 6.13 Text Alternative (Chapter 6)
Exhibit 6.15 Text Alternative (Chapter 6)
Exhibit 6.16 Text Alternative (Chapter 6)
Exhibit 6.18 Text Alternative (Chapter 6)
Exhibit 6.19 Text Alternative (Chapter 6)
Exhibit 6.21 Text Alternative (Chapter 6)
Exhibit 6.22 Text Alternative (Chapter 6)
Exhibit 6A.2 Text Alternative (Chapter 6)
Exhibit 6A.4 Text Alternative (Chapter 6)
Exhibit 6A.6 Text Alternative (Chapter 6)
QS 6-12 Text Alternative (Chapter 6)
QS 6-14 Text Alternative (Chapter 6)
Exercise 6-9 Text Alternative (Chapter 6)
Problem 6-6A Text Alternative (Chapter 6)
Problem 6-12A Text Alternative (Chapter 6)
Problem 6-6B Text Alternative (Chapter 6)
Problem 6-10B Text Alternative (Chapter 6)
Problem 6-12B Text Alternative (Chapter 6)
Three Drivers of Fraud Text Alternative (Chapter 7)
Disruptive Fraud Events Text Alternative (Chapter 7)
Perpetrators of Fraud Text Alternative (Chapter 7)
Portrait of Elizabeth Text Alternative (Chapter 7)
Exhibit 7.2 Text Alternative (Chapter 7)
Exhibit 7.5 Text Alternative (Chapter 7)
Exhibit 7.6a Text Alternative (Chapter 7)
Exhibit 7.6b Text Alternative (Chapter 7)
Exhibit 7.11 Text Alternative (Chapter 7)
GUCCI Bank Reconciliation Text Alternative (Chapter 7)
Two pie charts Text Alternative (Chapter 7)
Solution Text Alternative (Chapter 7)
GUCCI Bank Reconciliation December 31 Text Alternative (Chapter 7)
Exercise 7-17 Text Alternative (Chapter 7)
Exercise 7-17a Text Alternative (Chapter 7)
Problem 7-5A Text Alternative (Chapter 7)
Problem 7-6A Text Alternative (Chapter 7)
Problem 7-6b Text Alternative (Chapter 7)
Problem 7-6c Text Alternative (Chapter 7)
Problem 7-5B Text Alternative (Chapter 7)
Problem 7-5B Bank Statement Text Alternative (Chapter 7)
Problem 7-5B Bank Statement 1 Text Alternative (Chapter 7)
EYK 7-4: Sample Cheque Text Alternative (Chapter 7)
EYK 7-4: Sample Cheque and Deposit Slip Text Alternative (Chapter 7)
Exhibit 8.1 Text Alternative (Chapter 8)
Exhibit 8.2 Text Alternative (Chapter 8)
Exhibit 8.4 Text Alternative (Chapter 8)
Digital Transformation Text Alternative (Chapter 8)
Exhibit 8.5 Text Alternative (Chapter 8)
Exhibit 8.6 Text Alternative (Chapter 8)
Exhibit 8.15 Text Alternative (Chapter 8)
Exhibit 8.16 Text Alternative (Chapter 8)
Exhibit 9.1 Text Alternative (Chapter 9)
Exhibit 9.2 Text Alternative (Chapter 9)
Exhibit 9.8 Text Alternative (Chapter 9)
Exhibit 9.10 Text Alternative (Chapter 9)
Exhibit 9.14 Text Alternative (Chapter 9)
Exhibit 9.17 Text Alternative (Chapter 9)
Table: Old Engine Removed Text Alternative (Chapter 9)
Table: Old Engine Sold Instead of Scrapped Text Alternative (Chapter 9)
Exhibit 9.25 Text Alternative (Chapter 9)
Exhibit AI.1 Text Alternative (Appendix-I)
Exhibit AI.2 Text Alternative (Appendix-I)
Exhibit AI.5 Text Alternative (Appendix-I)
Exhibit AII.1 Text Alternative (Appendix-II)
Exhibit AII.2 Text Alternative (Appendix-II)
Exhibit AII.3 Text Alternative (Appendix-II)
Exhibit AII.4 Text Alternative (Appendix-II)
Exhibit AII.5 Text Alternative (Appendix-II)
Exhibit AII.6 Text Alternative (Appendix-II)
Exhibit AII.7 Text Alternative (Appendix-II)
Exhibit AII.9 Text Alternative (Appendix-II)
Exhibit AII.11 Text Alternative (Appendix-II)
Exhibit AII.13 Text Alternative (Appendix-II)
Tables: Demonstration Problem, Solution; Balance Sheet and Schedules Text Alternative (Appendix-II)
Student success cycle Text Alternative (Student success cycle)
Critical Thinking Model Text Alternative (Student success cycle)
An equation Text Alternative (Chapter 1)
Purchase Equipment and Supplies on Credit Text Alternative (Chapter 1)
Accounting Equation: Purchase Equipment and Supplies on Credit Text Alternative (Chapter 1)
5. and 6. Payment of Expenses in Cash Text Alternative (Chapter 1)
Service Contract Signed for April Text Alternative (Chapter 1)
Services and Rental Revenues Rendered for Credit Text Alternative (Chapter 1)
Receipt of Cash on Account Text Alternative (Chapter 1)
Accounting Equation: Payment of Accounts Payable Text Alternative (Chapter 1)
Accounting Equation: Withdrawal of Cash by Owner Text Alternative (Chapter 1)
Exhibit 1.15 Text Alternative (Chapter 1)
Organico’s Financial Statements Text Alternative (Chapter 1)
Exhibit 1.16 Text Alternative (Chapter 1)
Exhibit 1.15 Text Alternative (Chapter 1)
Exhibit 1.16 Text Alternative (Chapter 1)
Exhibit 1.5.1 Text Alternative (Chapter 1)
Exhibit 1.5.3 Text Alternative (Chapter 1)
Demonstration Problem Text Alternative (Chapter 1)
Demonstration Problem, Solutions 2, 3, and 4 Text Alternative (Chapter 1)
Three statements Text Alternative (Chapter 1)
Tables: QS 1-12, b Text Alternative (Chapter 1)
Exhibit 5.1 Text Alternative (Chapter 1)
Exhibit 1-6.1 Text Alternative (Chapter 1)
Exhibit 1-6.2 Text Alternative (Chapter 1)
Accounting Equation: (1) Investment by Shareholders Text Alternative (Chapter 1)
Accounting Equation: (11) Cash Dividend Text Alternative (Chapter 1)
Source Document 1: Statement of Account (Relevé de compte) Text Alternative (Chapter 1)
EYK 1-7 Source Document: Cheques and Business Deposit Slips Text Alternative (Chapter 1)
EYK 1-7 Source Document: Warranty Sheet for purchase of a vehicle Text Alternative (Chapter 1)
EYK 1-7 Source Document: Receipt and cheque Text Alternative (Chapter 1)
EYK 1-7: Invoice for Compu-Tronics Text Alternative (Chapter 1)
EYK 1-7 Source Document: Invoice for Dispose-All Text Alternative (Chapter 1)
EYK 1-7 Source Document: Receipt of Goods Text Alternative (Chapter 1)
EYK 1-7 Source Document: Phone Bill from Telsco Text Alternative (Chapter 1)
EYK 1-7 Source Document: Customer Copy Text Alternative (Chapter 1)
EYK 1-7 Source Document: Customer copy of a Cable bill Text Alternative (Chapter 1)
EYK 1-7 Source Document: Cell phone Text Alternative (Chapter 1)
EYK 1-7 Source Document: Utilities Bill from Mountain Utilities Text Alternative (Chapter 1)
EYK 1-7 Source Document: Utilities Text Alternative (Chapter 1)
Extend Your Knowledge 1-8: Source Document 1 Text Alternative (Chapter 1)
Extend Your Knowledge 1-8: Source Document 2 (a) Text Alternative (Chapter 1)
Extend Your Knowledge 1-8: Source Document 2 (b) Text Alternative (Chapter 1)
Extend Your Knowledge 1-8: Source Document 3 Text Alternative (Chapter 1)
Extend Your Knowledge 1-8: Source Document 4 Text Alternative (Chapter 1)
Extend Your Knowledge 1-8: Source Document 5 Text Alternative (Chapter 1)
Extend Your Knowledge 1-8: Source Document 6 (a) Text Alternative (Chapter 1)
Extend Your Knowledge 1-8: Source Document 6 (b) Text Alternative (Chapter 1)
Extend Your Knowledge 1-8: Source Document 7 Text Alternative (Chapter 1)
Extend Your Knowledge 1-8: Source Document 8 Text Alternative (Chapter 1)
Extend Your Knowledge 1-8: Source Document 9 Text Alternative (Chapter 1)
Extend Your Knowledge 1-8: Source Document 10 Text Alternative (Chapter 1)
Extend Your Knowledge 1-8: Source Document 11 Text Alternative (Chapter 1)
Extend Your Knowledge 1-8: Source Document 12 Text Alternative (Chapter 1)
Extend Your Knowledge 1-8: Source Document 13 Text Alternative (Chapter 1)
Extend Your Knowledge 1-8: Source Document 14 Text Alternative (Chapter 1)
Extend Your Knowledge 1-8: Source Document 15 Text Alternative (Chapter 1)
Extend Your Knowledge 1-8: Source Document 16 Text Alternative (Chapter 1)
Extend Your Knowledge 1-8: Source Document 17 Text Alternative (Chapter 1)
Extend Your Knowledge 1-8: Source Document 18 (a) Text Alternative (Chapter 1)
Extend Your Knowledge 1-8: Source Document 18 (b) Text Alternative (Chapter 1)
Exercise 2-1.6 Posting from the General Journal Text Alternative (Chapter 2)
Tables: Demonstration Problem Solution, 4 and 5 Text Alternative (Chapter 2)
Tables: Exercise 2-9, 5 Text Alternative (Chapter 2)
Exhibit 2-1.1 Text Alternative (Chapter 2)
Table: EYK 2-2; Journal Entry for Bank's Liabilities Text Alternative (Chapter 2)
EYK 2-3: Preparing Financial Statements, Part 1 (Profit) Text Alternative (Chapter 2)
EYK 2-3: Preparing Financial Statements, Part 1 (Profit) Text Alternative (Chapter 2)
EYK 2-3: Preparing Financial Statements Text Alternative (Chapter 2)
EYK 2-3: Preparing Financial Statements Text Alternative (Chapter 2)
EYK 2-3: Preparing Financial Statements, Part 2 Text Alternative (Chapter 2)
EYK 2-3: Preparing Financial Statements, Part 2 (loss) Text Alternative (Chapter 2)
EYK 2-4: The Accounting Cycle Text Alternative (Chapter 2)
EYK 2-4: The Accounting Cycle Text Alternative (Chapter 2)
EYK 2-4: The Accounting Cycle, Step 2: Journalize Text Alternative (Chapter 2)
EYK 2-4: The Accounting Cycle, Step 3: Post Text Alternative (Chapter 2)
EYK 2-4: The Accounting Cycle Text Alternative (Chapter 2)
EYK 2-5: Source Document 1 Text Alternative (Chapter 2)
EYK 2-5: Source Document 2 (a) Text Alternative (Chapter 2)
EYK 2-5: Source Document 2 (b) Text Alternative (Chapter 2)
EYK 2-5: Source Document 3 Text Alternative (Chapter 2)
EYK 2-5: Source Document 4 Text Alternative (Chapter 2)
EYK 2-5: Source Document 5 Text Alternative (Chapter 2)
EYK 2-5: Source Document 6 (a) Text Alternative (Chapter 2)
EYK 2-5: Source Document 6 (b) Text Alternative (Chapter 2)
EYK 2-5: Source Document 7 Text Alternative (Chapter 2)
EYK 2-5: Source Document 8 Text Alternative (Chapter 2)
EYK 2-5: Source Document 9 Text Alternative (Chapter 2)
EYK 2-5: Source Document 10 Text Alternative (Chapter 2)
EYK 2-5: Source Document 11 Text Alternative (Chapter 2)
EYK 2-5: Source Document 12 Text Alternative (Chapter 2)
EYK 2-5: Source Document 13 Text Alternative (Chapter 2)
EYK 2-5: Source Document 14 Text Alternative (Chapter 2)
EYK 2-5: Source Document 15 Text Alternative (Chapter 2)
EYK 2-5: Source Document 16 Text Alternative (Chapter 2)
EYK 2-5: Source Document 17 Text Alternative (Chapter 2)
EYK 2-5: Source Document 18 (a) Text Alternative (Chapter 2)
EYK 2-5: Source Document 18 (b) Text Alternative (Chapter 2)
EYK4-3-1 Text Alternative (Chapter 4)
EYK 4-1: Work Sheet Demonstration-1 Text Alternative (Chapter 4)
EYK 4-1: Work Sheet Demonstration-2 Text Alternative (Chapter 4)
EYK 4-1: Work Sheet Demonstration-3 Text Alternative (Chapter 4)
EYK 4-1: Work Sheet Demonstration-4 Text Alternative (Chapter 4)
EYK 4-1: Work Sheet Demonstration-5 Text Alternative (Chapter 4)
EYK 4-1: Work Sheet Demonstration-6 Text Alternative (Chapter 4)
EYK 4-1: Work Sheet Demonstration-7 Text Alternative (Chapter 4)
EYK 4-1: Work Sheet Demonstration-8 Text Alternative (Chapter 4)
EYK 4-1: Work Sheet Demonstration-9 Text Alternative (Chapter 4)
EYK 4-1: Work Sheet Demonstration-11 Text Alternative (Chapter 4)
EYK 4-1: Work Sheet Demonstration-10 Text Alternative (Chapter 4)
EYK 4-1: Work Sheet Demonstration-11 Text Alternative (Chapter 4)
EYK 4-1: Work Sheet Demonstration-12 Text Alternative (Chapter 4)
EYK 4-1: Work Sheet Demonstration-13 Text Alternative (Chapter 4)
EYK 4-1: Work Sheet Demonstration-14 Text Alternative (Chapter 4)
EYK 4-1: Work Sheet Demonstration-15 Text Alternative (Chapter 4)
EYK 4-1: Work Sheet Demonstration-16 Text Alternative (Chapter 4)
EYK 4-1: Work Sheet Demonstration-17 Text Alternative (Chapter 4)
EYK 4-1: Work Sheet Demonstration-18 Text Alternative (Chapter 4)
EYK 4-1: Work Sheet Demonstration-19 Text Alternative (Chapter 4)
EYK 4-1: Work Sheet Demonstration-20 Text Alternative (Chapter 4)
EYK 4-1: Work Sheet Demonstration-21 Text Alternative (Chapter 4)
EYK 4-1: Work Sheet Demonstration-22 Text Alternative (Chapter 4)
EYK 4-1: Work Sheet Demonstration-23 Text Alternative (Chapter 4)
EYK 4-1: Work Sheet Demonstration-24 Text Alternative (Chapter 4)
EYK 4-1: Work Sheet Demonstration-25 Text Alternative (Chapter 4)
EYK 4-1: Work Sheet Demonstration-26 Text Alternative (Chapter 4)
EYK 4-1: Work Sheet Demonstration-27 Text Alternative (Chapter 4)
EXHIBIT 7-1.1 Text Alternative (Chapter 7)
EXHIBIT 7-1.2 Text Alternative (Chapter 7)
EXHIBIT 7-1.3 Text Alternative (Chapter 7)
EXHIBIT 7-1.4 Text Alternative (Chapter 7)
EXHIBIT 7-1.5 Text Alternative (Chapter 7)
EXHIBIT 7-1.6 Text Alternative (Chapter 7)
EYK 7-3 Text Alternative (Chapter 7)
EYK 7-3-1 -1Text Alternative (Chapter 7)