Accounting+2

// Accounting provides an opportunity to learn skills that are not only used in the field of accounting, but also in other fileds of business such as retail, banking, manufacturing, agriculture, etc. This class will give you a better understanding of the business world and what goes in to successfully running and operating a business. You will learn to record business transactions, determine a business's net worth, and understand financial reports. //

Chapter 2
 * [|Chapter 2 Notes]
 * [|Analyzing transactions into debit & credit parts using T-Accounts]

Chapter 3

 * [|Chapter 3 Notes]
 * **Problems 3-1, 3-2, 3-3, 3-4, 3-5**(pages 41 - 43)
 * 3-1, 3-2, 3-3, 3-4 [|General Journal template]
 * 3-5 [|General Journal template]

//Source Documents// **(pages 85, 47-52)**

 * [|General Journal]

Chapter 4

 * **Problem 4-1** [|Chart of Accounts](page 110, 66)
 * **Problem 4-2**Posting to General Ledger(page 110, 67-69)
 * [|General Ledger]
 * [|General Journal]
 * **Mastery 4-4**Journalizing transactions and posting to a general ledger (page 111, 71-73)
 * [|General Ledger]
 * [|General Journal]
 * **Problem 4-3**Correcting Entries (111, 70)
 * [|General Journal]

TEST covering Chapters 2 - 4 //** [|Test Material] **// //** [|Journalizing Transactions General Journal] **// //** [|Chart of Accounts template] **// //** [|Posting to General Journal template] **// //** [|Posting to General Ledger template] **//


 * Source Documents(page 113, 77-81)
 * [|General Ledger]
 * [|General Journal]

Chapter 5

 * **Problem 5-4**Establishing and replenishing a petty cash fund(page 141, 102)
 * [|General Journal]


 * **Problem 5-5**
 * [|General Journal](page 141, 104)
 * [|Reconciliation of Bank Statetment]

Chapter 6

 * Pr**oblems 6-1, 6-2, 6-3**(pages 172-173, 133)
 * [|Work Sheet Template]

Chapter 7

 * **Problem 7-1**Preparing an IncomeStatement (page 194, 149)
 * [|Income Statement Template]


 * **Problem 7-2**Preparing a Balance Sheet(page 194-195, 150)
 * [|Balance Sheet Template]

Chapter 8

 * **__Problems__ 8-1 thru 8-**2 [|General Journal](pages 221,169-170)
 * **Problems 8-1 thru 8-2**[|General Ledger]
 * **Problem 8-3**[|Post-Closing Trial Balance] (pages 222, 173)

TEST covering Chapters 5-8
1. [|Reconciling a Bank Statement] 2.[|Recording Bank and Petty Cash Transactions] 3. [|Completing a Worksheet, Income Statement, Balance Sheet,Adjusting and Closing Entries, Posting Entries, Post-Closing Trial Balance] Total Points = 259

** Chapter 9 **

 * **Problem 9-1**[|Purchases Journal](pages 260,200)
 * **Problem 9-2**[|Cash Payments Journal](pages 260, 201)
 * **Problem 9-3**[|Petty Cash Report](pages 261, 202)
 * **Problem 9-4**(pages 261,202-203)
 * [|Petty Cash Report]
 * [|Cash Payments Journal]
 * **Problem 9-5**Jounalizing Other Transactions (pages 262, 204)
 * [|General Journal]

Source Documents (pages 265, 212-217)

 * [|Cash Payments Journal]
 * [|Purchases Journal]
 * [|General Journal]

Chapter 10

 * **WT 10-1** (pages 275, 225-226)
 * WT [|Sales Journal]
 * **WT 10-2** (pages 284, 227-228)
 * WT [|Cash Receipts Journal]
 * **WT/OYO 10-3** (pages 287, 229-230)
 * WT [|General Journal]
 * **Problem 10-1**(pages 289, 231)
 * [|Sales Journal]
 * **Problem 10-2**(pages 289-290, 232)
 * [|Cash Receipts Journal]
 * **Problem 10-3**(pages 290, 233)
 * [|General Journal]
 * **Problem 10-4**(pages 290, 234-236)
 * [|Sales Journal]
 * [|Cash Receipts Journal]
 * [|General Journal]

TEST covering Chapters 9 & 10

 * [|Chapter 9] (78 Points)
 * [|Chapter 10](64 Points)
 * TOTAL TEST POINTS = 142

Source Documents (pages 293, 242-247)

 * [|Sales Journal]
 * [|Cash Receipts Journal]
 * [|General Journal]

Chapter 11

 * **WT/OYO 11-1**(pages 306, 253-254)
 * WT [|Journal Templates]
 * WT [|Accounts Payable Ledger with Schedule of Accounts Payable]
 * OYO [|Journal Templates]
 * OYO [|Accounts Payable Ledger with Schedule of Accounts Payable~]
 * **WT/OYO 11-2**(pages 306, 255-256)
 * WT [|Journal Templates]
 * WT [|Accounts Receivable Ledger with Schedule of Accounts Receivable]
 * OYO [|Journal Templates]
 * OYO [|Accounts Receivable Ledger with Schedule of Accounts Receivable~]
 * **WT/OYO 11-3 and 11-4**(pages 319 & 326, 261-266)
 * WT [|General Ledger]
 * OYO General Ledger


 * **WT/OYO 11-5**(pages 329, 267-268)
 * WT[| General Journal and Accounts Receivable Ledger]


 * **Problem 11-1**(paages 331, 269-272)
 * [|Purchases Journal]
 * [|Account Payable Ledger and Schedule of Accounts Payable Template]
 * [|Cash Payments Journal]
 * [|General Journal]


 * **Problem 11-2**(pages 331, 273-276)
 * [|Sales Journal]
 * [|Accounts Receivable Ledger and Schedule of Accounts Receivable Template]
 * [|General Journal]
 * [|Cash Receipts Journal]

>
 * **Problem 11-3**(pages 332, 277-280)
 * [|Cash Payments Journal]
 * [|General Journal]
 * [|General Ledger]
 * **Problem 11-4**(pages 332, 281)
 * [|Sales Journal, Purchases Journal, Cash Receipts Journal]


 * **Problem 11-5**(pages 332-333, 282-283)
 * [|General Journal with Accounts Receivable Ledger]


 * **Problem 11-6**(pages 333, 284-294)
 * [|Sales Journal]
 * [|Purchases Journal]
 * [|General Journal]
 * [|Cash Receipts Journal]
 * [|Cash Payments Journal]
 * [|General Ledger]
 * [|Accounts Receivable Ledger/AR Schedule]
 * [|Accounts Payable Ledger/AP Schedule]

TEST covering Chapter 11

 * [|Directions and Schedule of Accts. Payable and Accts. Receivable Ledger]
 * [|Journals]
 * [|General Ledger]
 * [|Accounts Payable Ledger and Accounts Receivable Ledger]

Chapter 12 >
 * **WT 12-1**
 * [|Payroll Time Cards]
 * **WT 12-2**
 * **[|Payroll Taxes]**


 * **WT 12-3**(page 355, 311)
 * [|Payroll Register/Earnings Record]


 * **Problem 12-2**(360,316)
 * [|Determining Payroll Tax Withholding]


 * **Problem 12-3**(360,317)
 * [|Payroll Register]


 * **Problem 12-4**(360,318)
 * [|Earnings Record]


 * **Problem 12-6**(362, 320)
 * [|Payroll Register]

TEST covering Chapter 12
 * [|Directions]
 * [|Time Cards]
 * [|Earnings Record]
 * [|Payroll Register]

Chapter 13

 * **WT 13-1**(372, 327)
 * [|Cash Payments Journal]

> [|Employer Payrol Taxes/General Journal]
 * **WT 13-2**(377,329)
 * [|Employer Payroll Taxes/General Journal]
 * **OYO 13-2**
 * **WT 13-4**(389, 333)
 * [|Cash Payment Journal]


 * **Problem 13-1**(391, 335)
 * [|Cash Payment Journal]


 * **Problem 13-2**(391, 336)
 * [|Employer Payroll Taxes/General Journal]


 * **Problem 13-4**(392, 338)
 * [|Cash Payments Journal]


 * **Problem 13-5**(393, 339)
 * [|Cash Payments Journal]
 * [|General Journal]


 * TEST** covering Chapter 13


 * [|Directions]
 * [|General Journal/Cash Payments Journal]
 * [|General Ledgers]

__**Chapter 14**__

 * **WT 14-1**
 * [|General Journal/Cash Payments Journal]


 * **[|WT 14-2 thru 14-6]**
 * [|WT 14-5]


 * **Problem 14-1**
 * [|General Journal/Cash Payments Journal]


 * [|Problem 14-2 thru 14-6]


 * [|Problem 14-5]


 * [|Problem 14-7]


 * TEST** covering Chapter 14


 * Directions
 * Work Sheet