Overview
Main description
Confused by accounting? Problem solved.
Schaum's Outline of Principles of Accounting I helps you understand basic accounting concepts and offer extra practice on topics such as debits, credits, the chart of accounts, the ledger, inventory measurement, net realizable value, recovery of bad debts, and methods for computing interest. Coverage also includes fixed assets, depreciation and scrap value, methods of depreciation, payroll, and payroll taxes.
Table of contents
Schaum's Outline of Principles of Accounting I, 5ed
1. Accounting Concepts
2. Financial Statements
3. Analyzing and Classifying Transactions, Examination I
4. Recording Transactions
5. Repetitive Transactions
6. Adjusting and Closing Procedures, Examination II
7. Summarizing and Reporting Via the Service Business Work Sheet
8. Summarizing and Reporting Via the Merchandising
9. Business Work Sheet
10. Costing Merchandise Inventory
11. Alternative Inventory Valuation Methods
12. Repetitive Transactions 13. Capital and Equity, Examination III
14. Receivables and Payables
15. Cash and Its Control
16. Payroll
17. Property, Plant, and Equipment: Depreciation
18. Property, Plant, and Equipment: Disposal and Taxation
19. Examination IV
20. Final Examination.
Author comments
Joel J. Lerner was a professor and the chairman of the business division at Sullivan County Community College. He presently is a member of the Board of Trustees of that institution. He received his B.S. from New York University and his M.S. and P.D. from Columbia University. He has coauthored the Schaum's Outlines of Principles of Accounting II, Intermediate Accounting, Bookkeeping and Accounting, Business Mathematics, and Introduction to Business and is the sole author of McGraw-Hill's Financial Planning for the Utterly Confused, now in its fifth edition.
James A. Cashin was Emeritus Professor of Accounting at Hofstra University, where he was formerly Chairman of the Accounting Department. He was a coauthor of several accounting books, including
Schaum's Outline of Principles of Accounting II,
Schaum's Outline of Cost Accounting, and he was editor in chief of the
Handbook for Auditors. Professor Cashin was a Certified Public Accountant and a Certified Internal Auditor. He held a B.S. degree in accounting from the University of Georgia and an M.B.A. from New York University. He taught in the Graduate School of the City University of New York and New York University.
