Century 21 Multicolumn Journal (Blue Text) starts with the five-column multicolumn journal, then moves into
special journals in cycle two. This Introductory Text includes chapters 1-16. The new Student Companion CD-ROM
is packaged free with each text. The student CD is exclusively available with Century 21, and includes: Competitive
Event Prep, Automated Accounting data files, Electronic flash cards of key terms, Extra accounting forms, Web links,
PowerPoint presentations, Math worksheets, Portfolio assessment, Spanish and English dictionaries, and much, much
more! This new edition of Century 21 Accounting now includes Peachtree, QuickBooks, Microsoft Excel, and Xtra!
references throughout the text.
Benefits:
NEW! Accounting in the Real-World: 24 real-world businesses are spotlighted throughout the text � one per chapter.
Students will learn how accounting concepts apply to the real world through questions that link the business to
chapter content.
Student Support: Student support materials aid understanding and reinforcement of skills; these include working
papers, study guides and recycling problems, and envelope simulations (available in manual and automated versions).
Teacher Support: Teacher support materials include a Wraparound Teacher�s Edition, ExamView, and printed assessment
packages, a video, an Instructor�s Resource Box with lesson plans and professional materials, and an Instructor�s
Resource CD.
NEW! Winning Edge: Competitive event preparation for FBLA and BPA is incorporated throughout the text.
NEW! Careers in Accounting: This feature includes interviews with individuals working in accounting and related
fields, spotlighting educational requirements and future trends in the field of accounting.
NEW! Making Ethical Decisions: In response to corporate ethical violations, Making Ethical Decisions is included
in every chapter. Situational ethical dilemmas are presented to assist students with decision-making and critical
thinking. Ethical policies of real-world companies are also reviewed.
NEW! Business Structures: A focus on characteristics of various business structures such as proprietorships,
corporations, and partnerships and the details of forming and dissolving such businesses.
NEW! Analyzing Financial Statements: The various ways of analyzing business performance in all aspects of operations
are detailed for the student. The financial statements of real-world businesses are used for end-of-chapter analysis
activities. This gives the student the opportunity to apply what they learned to a real-world situation.
NEW! Internet Research Activities: An Internet Research Activity at the beginning of every chapter requires
students to search the Internet to answer questions related to chapter�s content. This adds excitement for the
student, keeping topics current and encouraging the use of technology.
NEW! Student Companion CD-ROM: This exciting, new CD-ROM includes competitive event prep, Automated Accounting
data files, electronic flashcards of key terms, Web links, PowerPoint Presentations, and much, much more!
Chapter Design: Text chapters are divided into short, accessible lessons that cover 1 or 2 concepts. Each lesson
is followed by assessment activities. Illustrations are consistently placed directly above the corresponding text,
allowing students to quickly find the illustrations they are looking for when reviewing or working problems. Steps
and callouts are integrated into the 4-color illustrations, making it easy to understand and then apply the procedure
being taught. Clear, concise instructions are directly linked to the specific part of the illustration where the
work is recorded. Lesson and chapter features provide context for learning accounting and real-life information
about business. End-of-chapter exercises include problems for each lesson, mastery problems that test overall comprehension,
and challenge problems for advanced students.
Table of Contents
PART 1. ACCOUNTING CYCLE FOR A SERVICE BUSINESS ORGANIZED AS A PROPRIETORSHIP.
1. Starting a Proprietorship: Changes That Affect Owner�s Equity.
2. Analyzing Transactions into Debit and Credit Parts.
3. Journalizing Transactions.
4. Posting to a General Ledger.
5. Cash Control Systems.
6. Work Sheet for a Service Business.
7. Financial Statements for a Proprietorship.
8. Recording Adjusting and Closing Entries for a Service Business.
PART 2. ACCOUNTING CYCLE FOR A MERCHANDISING BUSINESS ORGANIZED AS A CORPORATION.
9. Journalizing Purchases and Cash Payments.
10. Journalizing Sales and Cash Receipts.
11. Posting to General and Subsidiary Ledgers.
12. Preparing Payroll Records.
13. Payroll Accounting, Taxes, and Reports.
14. Work Sheet for a Merchandising Business.
15. Financial Statements for a Corporation.
16. Recording Adjusting and Closing Entries for a Corporation.
