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  <titleInfo>
    <title>Century 21 accounting: first year course general journal approach</title>
  </titleInfo>
  <name type="personal">
    <namePart>Ross, Kenton E. et al.</namePart>
    <role>
      <roleTerm authority="marcrelator" type="text">creator</roleTerm>
    </role>
  </name>
  <typeOfResource>text</typeOfResource>
  <originInfo>
    <place>
      <placeTerm type="code" authority="marccountry">xxu</placeTerm>
    </place>
    <place>
      <placeTerm type="text">Cincinnati, OH</placeTerm>
    </place>
    <publisher>South-Western</publisher>
    <dateIssued>1995</dateIssued>
    <edition>6th ed.</edition>
    <issuance>monographic</issuance>
  </originInfo>
  <language>
    <languageTerm authority="iso639-2b" type="code">eng</languageTerm>
  </language>
  <physicalDescription>
    <form authority="marcform">print</form>
    <extent>xiv, 765 p.: ill. (col.);</extent>
  </physicalDescription>
  <tableOfContents>Contents Accounting as a career: Accounting careers --   Accounting for a service business organized as a partnership: Starting a proprietorship -- Starting a proprietorship- Changes that affect owner's equity-- Analyzing transactions into debit and credit parts  -- Recording transactions in a general journal --Posting from a general journal o a general ledger -- Cash control systems -- Worksheet for a service business -- Financial statements for a proprietorship -- Recording adjusting and closing entries for a service business --   Accounting for a merchandising business organized as a partnership: journalizing purchases and cash payments using special journals -- journalizing sales and cash receipts using special journals -- Posting to general and subsidiary ledgers -- Preparing payroll records -- Payroll accounting, taxes and reports -- Worksheet for a merchandising business -- Financial statements for partnership -- Recording adjusting and closing entries for a partnership --   Accounting for a merchandising business organized as a corporation: Recording purchases and cash payments -- Recording sales and cash receipts -- Accounting for uncollectible accounts receivable -- Accounting for plant assets and depreciation -- Accounting for inventory -- Accounting for notes and interest -- Accounting for accrued and preparing revenue and expenses -- Distributing dividends and preparing a worksheet for a corporation -- Financial statements and end-of fiscal-period entries for a corporation --   The legal environment of a business: Forming and dissolving business organizations -- </tableOfContents>
  <note type="statement of responsibility">Kenton E. Ross et al.</note>
  <subject>
    <topic>Financial accounting</topic>
  </subject>
  <subject>
    <topic>Accounting -- Study and teaching (Secondary)</topic>
  </subject>
  <classification authority="lcc">HF5635.A17</classification>
  <identifier type="isbn">0538630051</identifier>
  <recordInfo>
    <recordCreationDate encoding="marc">120614</recordCreationDate>
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