Bookkeeping For Dummies, 3rd Edition

Index

A

• accepting losses, 140–141
• Account Credited, in Cash Receipts journal, 62
• Account Debited, in Cash Disbursements journal, 63
• Account format, for balance sheet, 256
• accounting cycle
  • about, 21–23, 305
  • assessing vendor accounts, 308
  • carrying over balance sheet accounts, 306–307
  • checking customer accounts, 308
  • deleting accounts, 308
  • finalizing General Ledger, 306–307
  • starting a new, 309
  • year-end tasks for, 307–308
  • zeroing out income statements, 306
• accounting methods
  • about, 8
  • accrual, 24, 25, 207–208, 321
  • cash-basis, 8, 23–25, 321
• accounting periods
  • defined, 20
  • on income statements, 264
• accounts
  • Accounts Payable, 20, 36, 67, 123–124, 318, 321
  • Accounts Receivable, 20, 32, 139–140, 207, 318, 321
  • Accrued Payroll Taxes, 36
  • Accumulated Depreciation-Buildings, 33
  • Accumulated Depreciation-Equipment, 34
  • Accumulated Depreciation-Furniture and Fixtures, 34
  • Accumulated Depreciation-Leasehold Improvements, 34
  • Accumulated Depreciation-Vehicles, 34
  • adjusting entries for, 56
  • Advertising, 40
  • Amortization-Organization Costs, 35
  • Amortization-Patents, 35
  • Bad Debt, 140–141
  • for balance sheet, 19, 30, 31–38
  • Bank Service Charges, 40
  • Buildings, 33
  • Capital, 38, 255
  • Cash, 207, 317–318
  • Cash in Checking, 32
  • Cash in Savings, 32
  • Cash on Hand, 32
  • checking, 88–93
  • Common Stock, 37
  • Copyrights, 35, 253
  • Credit Cards Payable, 36
  • Depreciation Expense, 188
  • Drawing, 38, 232, 255
  • Dues and Subscriptions, 40
  • Equipment, 34
  • Equipment Rental, 40
  • Freight Charges, 39
  • Furniture and Fixtures, 34
  • Feneral, 207 ...