Financial & Managerial Accounting: A Sole Proprietorship Approach

accounting period Accounts Payable Accounts Receivable Accumulated Depreciation adjusting entries allocation amortization amount analysis balance sheet bonds budget carrying value Chapter check figure closing entries columns common stock company's Compute Control account Corporation Debit Credit December 31 Department Depreciation Expense direct labor direct materials discount employees ending inventory entries to record estimated Exhibit factory overhead factory overhead costs financial statements Finished Goods Inventory fixed costs income statement income taxes Interest Expense Inventory account investments issue January Joan Miller job order cost journal entries labor costs long-term assets management accounting materials costs Merchandise Inventory method month Office Equipment operating overhead rate owner's equity paid payment payroll percent perpetual inventory perpetual inventory system Post Prepare Process Inventory product costing profit purchase Retained Earnings revenues selling shares sold standard costs stockholders transactions treasury stock trial balance Uncollectible Accounts unit cost variance