Accounting, Third Canadian Edition, 3rd edition

  • Nanci Lee
  • Elaine Hales

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Aimed at college accounting and bookkeeping students, this book strives to build confidence and understanding of accounting for those with little to no background in the discipline. Reflecting feedback from thousands of students, the text helps prepare readers for entry-level positions and highlights the importance that accounting will have when assisting managers and coworkers. Students who wish to pursue advanced accounting courses will obtain a solid foundation in introductory accounting principles using this text.

Table of contents

 1. Starting a Business.

 2. Profitability and the Income Statement.

 3. Understanding Debits and Credits.

 4. The General Journal and the General Ledger.

 5. Adjustments and the Ten-Column Worksheet.

 6. Correcting and Closing Entries.

 7. The Purchases Journal and the Accounts Payable Subsidiary Ledger.

 8. The Cash Receipts, Cash Payments, and Combined Cash Journals.

 9. The Bank Account and Cash Funds.

10. Worksheets, Financial Statements and Closing Entries for a Merchandising Business.

11. Employee Deductions.

12. Payroll- Employer Taxes and Other Obligations.

13. Partnership Accounting.

Appendix: Check Figures for Problem.


Published by Pearson Canada (June 3rd 2002) - Copyright © 2003