Download e-book for iPad: Alpha Teach Yourself Accounting in 24 Hours by Carol Costa

By Carol Costa

ISBN-10: 0028641582

ISBN-13: 9780028641584

ISBN-10: 0585427976

ISBN-13: 9780585427973

Be a professional very quickly …

excellent for bookkeepers, accounting clerks, and small enterprise vendors, this sensible consultant is going past common accounting rules to educate readers the best way to arrange and deal with their businesses’ books. during this re-creation, readers will locate thoroughly revised and up-to-date info on dealing with revenues and companies, and up to date tax details reflecting adjustments within the tax code.

• excellent for the various working towards accountants who're unlicensed bookkeepers, accounting clerks, and small company owners
• There are 3.1 million accountants, bookkeepers, and accounting clerks within the U.S.
• There are an expected 23 million small enterprise proprietors within the united states, lots of whom deal with their very own books

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Extra resources for Alpha Teach Yourself Accounting in 24 Hours

Sample text

Even if you don’t have credit sales or credit purchases, a computerized accounting system would not allow you to delete either of these accounts. Although you may have extraneous accounts in your General Ledger, they are not a problem. If an account has a zero balance, it is not printed in a computerized system unless it is specifically requested. If you are running a manual system, you are transferring the balances from the General Ledger to the financial statements. Again, an account with a zero balance does not need to be listed.

Refer to Hour 24, “Accounting Software Programs,” for a discussion of a variety of computerized accounting systems and their use. 48 Hour 4 Date Reference No. 00 6300 Office Expense 4-30 5-31 6-30 7-30 4-20 5-10 6-12 7-11 QUIZ Remember that the Chart of Accounts and the General Ledger are both functional and flexible. You can add accounts and eliminate accounts as needed. Just take care when transferring balances from one account to another that the entries offset each other. HOUR’S UP! This hour covered Depreciation, Prepaid Expenses, and additions and eliminations to the Chart of Accounts and the General Ledger.

A. True b. False 6. Depreciation is an expense used for tax purposes. a. True b. False 7. The Prepaid Expense account is found in what section of the Chart of Accounts? a. Liabilities b. Assets c. Expenses 8. The Prepaid Expense account usually has a credit balance. a. True b. False 9. What kind of depreciation is used on the books in an accounting system? b. None c. Straight-line 10. The entry for depreciation on equipment for one month is: a. Debit Depreciation Expense, Credit Cash in Checking b.

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Alpha Teach Yourself Accounting in 24 Hours by Carol Costa


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