000i-0viii Ptree SE FM 43727 - Swlearning
W I T HP E A C H T R E ECarol Yacht, M . A .
South-Western Accounting with Peachtree Complete 2003Carol YachtVice President/Editor-in-Chief:Dave ShautMarketing Coordinator:Yvonne Patton-BeardSenior Publisher:Karen SchmoheProduction Editor:Todd McCoyAcquisitions Editor:Marilyn HornsbyConsulting Editor:Minta BerryProject Manager:Carol SturzenbergerProduction Manager:Patricia Matthews BoiesDirector of Marketing:Carol VolzManufacturing Coordinator:Kevin KluckChannel Managers:Nancy A. LongLori PeggCompositor:settingPaceCOPYRIGHT 2004 by SouthWestern, a division of ThomsonLearning. Thomson LearningTM is atrademark used herein under license.ALL RIGHTS RESERVED.No part of this work covered by thecopyright hereon may be reproducedor used in any form or by anymeans—graphic, electronic, ormechanical, including photocopying,recording, taping, Web distributionor information storage and retrievalsystems—without the writtenpermission of the publisher.ISBN: 0-538-43727-8Printed in the United States of America1 2 3 4 5 06 05 04 03Printer:Edwards BrothersAnn Arbor, MichiganInternal Designer:settingPaceCover Designer:Chris MillerFor more informationcontact South-Western,5191 Natorp Boulevard,Mason, Ohio 45040.Or you can visit our Internet site at:http://www.swlearning.comFor permission to use material fromthis text or product, contact us byTel (800) 730-2214Fax (800) 730-2215http://www.thomsonrights.com
Table of ContentsPreface. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ivProblem Correlation with Textbooks . . . . . . . . . . . . . . . . . . . . . . . . . . viiiApplication Problem 5-1: Preparing a Chart of Accounts . . . . . . . . .1Mastery Problem 5-4: Journalizing Transactions and Postingto a General Ledger . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 19Application Problem 6-2: Reconciling a Bank Statement andRecording a Bank Service Charge . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 28Reinforcement Activity 1—Part A: An Accounting Cycle for aProprietorship: Journalizing and Posting Transactions. . . . . . . . . . . . 36Mastery Problem 9-4: Journalizing and Posting Adjusting andClosing Entries; Preparing a Post-Closing Trial Balance. . . . . . . . . . . 41Reinforcement Activity 1—Part B: An Accounting Cycle for aProprietorship: End-of-Fiscal-Period Work . . . . . . . . . . . . . . . . . . . . . 46Mastery Problem 11-3: Journalizing Sales and Cash ReceiptsTransactions . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 50Challenge Problem 12-8: Journalizing and Posting BusinessTransactions . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 62Mastery Problem 14-5: Journalizing Payroll Transactions . . . . . . . . 74Reinforcement Activity 2—Part A: An Accounting Cycle for aPartnership: Journalizing and Posting Transactions . . . . . . . . . . . . . . 82Application Problem 17-5: Journalizing and Posting Adjustingand Closing Entries; Preparing a Post-Closing Trial Balance . . . . . . . 86Mastery Problem 17-6: Journalizing and Posting Adjusting andClosing Entries; Preparing a Post-Closing Trial Balance. . . . . . . . . . . 90Mastery Problem 18-7: Journalizing and Posting Purchases andCash Payment Transactions. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 94Reinforcement Activity 3—Part A: An Accounting Cycle for aCorporation: Journalizing and Posting Transactions . . . . . . . . . . . . . 101Application Problem 20-3: Recording Entries Related toUncollectible Accounts Receivable . . . . . . . . . . . . . . . . . . . . . . . . . . . . 111Table of Contentsiii
PrefaceSouth-Western Accounting with Peachtree shows you how to usePeachtree software with Century 21 Accounting and Fundamentals ofAccounting textbooks. You will complete selected exercises from yourtextbook with Peachtree Complete Accounting 2003 software. For morethan 25 years, the Peachtree Software company has produced awardwinning accounting software for use by individuals, businesses, andaccountants.SYSTEM REQUIREMENTS IBM-PC compatible 233 MHz Pentium computer minimum; 350MHz Pentium II or higher recommended.Windows XP/2000/Me/98/Windows NT 4.0 with Service Pack 5or 6. Multi-user optimized for Windows XP/2000/98/95/WindowsNT 4.0 (peer-to-peer network), Windows NT server, or NovellNetware Network 4.x–5.x.Windows 95 users required to have Internet Explorer 5.x preinstalled.Internet Explorer 6.0 provided on CD requires 70 MB. Online features require Internet access.48 MB of RAM (minimum); 128 MB of RAM recommended.80–110 MB of disk space.At least 256-color, 64K colors (or higher); SVGA video; 800 600resolution with small fonts.CD-ROM drive.Windows supported printer.Mouse or compatible pointing device.15 blank, formatted disks. One Zip drive disk; or one CD if youhave a CD-RW disk drive.The software, Peachtree Complete Accounting 2003, EducationalVersion, is available for use with this book. The steps that follow showyou how to install the Peachtree CD.ivSouth-Western Accounting with Peachtree
INSTALLING ON A SINGLE MACHINEThis section gives you instructions for installing Peachtree CompleteAccounting 2003, Educational Version (PCA 2003), on an IBM-PC orcompatible computer. You may need to check with your teacher to see ifPeachtree has already been installed in the classroom or computer lab.Follow these steps to install PCA 2003 on an individual computer(non-networked).1. Turn on your computer and start Windows. Exit all programsand disable virus-protection and screen saver programs on yourcomputer. This frees up memory and avoids interference withthe Peachtree Complete Accounting setup process. Insert thePeachtree Complete Accounting 2003 CD that is available for usewith this book.2. After a few moments, a Welcome to Peachtree Accounting (Educational Version) screen appears. Click Peachtree Accounting andcontinue with the next step. If the Welcome screen does notappear automatically, click Start, then Run. Type x:\setup andselect OK. (Substitute the appropriate CD drive letter for x.)3. At the Peachtree Complete Accounting Educational Version SetupWelcome screen, click the Next button. Read the Licensing Agreement, then click Yes.4. The Select Setup Type window appears. ClickStandard. Ifyou do not have Standard as an option, then you have a previousversion of Peachtree installed. Exit installation, then delete theearlier version. After deleting the earlier version of Peachtree,restart installation.5. The Select Location window appears. Accept the default for theProgram Path and Data Path (c:\Peachw) by clicking the Nextbutton.6. When the Select Peachtree Accounting Folder window appears,click Next to accept the default folder, or, if you prefer, change thefolder. When you click Next, Peachtree begins to install. It willtake a few moments to get to step 7.7. When the Peachtree Accounting Setup Complete screen appears,accept the default for Yes, I would like to start Peachtree Complete Accounting by clicking the Finish button. After a fewmoments, the startup menu appears.8. To exit the program, select Close this window. Then, click File,Exit.9. Remove the CD from your drive.Prefacev
NETWORK INSTALLATIONPeachtree Software’s Knowledge Center includes information aboutnetwork installation. To use the Knowledge Center, you need to createa Peachtree Passport account. Follow these instructions to create aPeachtree Passport account.1. Start your Internet browser, then go tohttp://www.peachtree.com/support.2. Read the paragraph about the Peachtree Knowledge Center.Then, select.3. The Welcome to the Peachtree Knowledge Center screen appears.Read the information on this screen.4. Select.5. Select.6. Follow the screen prompts to create a Peachtree Passport account.As a final step, you will need to access your email account to activate your Peachtree Passport account. Once you become a Peachtree Passport member, you can access Peachtree’s KnowledgeCenter.7. Go to this Web in.cfm?PassThrough /support/rightnow/login.cfm to log in to your PeachtreePassport account. After entering your E-Mail Address andPassword, click. Select.8. To find network setup guides, click Find Answers.When you select Find Answers, Peachtree’s Knowledge Center’sAnswers tab is selected.viSouth-Western Accounting with Peachtree
9. Follow these steps to do a search for Peachtree’s network setupguides.a. In the Products and Services field, select Peachtree CompleteAccounting.b. In the Category field, select Networks.c. Click the Search button.d. The screen lists a number of answers. Click the appropriatelink for your network.e. When you have completed your search, close your browser.CONVENTIONS USED IN THIS TEXTAs you work through the problems and activities in this text, you willbe expected to read and follow the step-by-step instructions. Numerous screen captures allow you to check your work.The following conventions are used in this text:1. Information that you are to type appears in a different font.Examples: AP05-1XXCashDeters Duplicating2. Names of buttons appear in bold.3. Keys on the keyboard that should be pressed appear in a keyboard font.Example: 4. Unnamed buttons and picture icons are shown as they actuallyappear on the screen.Examples:[Save]Prefacevii
PROBLEM CORRELATION WITH TEXTBOOKSSouth-Western Accounting with Peachtree shows students how to usePeachtree software with Century 21 Accounting and Fundamentals ofAccounting textbooks. The charts below specify which problems fromthese texts are used.Century 21 Accounting General JournalTextbook ExerciseCompany NameApplication Problem 5-1Deters DuplicatingMastery Problem 5-4*Derner CleaningApplication Problem 6-2Parties PlusReinforcement Activity 1—Part AThe Fitness CenterMastery Problem 9-4Jane’s Sewing Machine RepairReinforcement Activity 1—Part B(Use backup from the end ofReinforcement Activity 1—Part A.)The Fitness CenterMastery Problem 11-3*Neat LookChallenge Problem 12-8*Custom Golf LandMastery Problem 14-5Travis AthleticsReinforcement Activity 2—Part AClearView OpticalApplication Problem 17-5Custom Marble CompanyMastery Problem 17-6Deco Paint SuppliesMastery Problem 18-7City Plumbing SupplyReinforcement Activity 3—Part ASunshine GardensApplication Problem 20-3Wister Co.Century 21 Accounting Multicolumn Journal andFundamentals of AccountingTextbook ExerciseCompany NameApplication Problem 5-1Deters DuplicatingMastery Problem 5-5*Derner CleaningApplication Problem 6-2Parties PlusReinforcement Activity 1—Part AThe Fitness CenterMastery Problem 9-4Jane’s Sewing Machine RepairReinforcement Activity 1—Part B(Use backup from the end ofReinforcement Activity 1—Part A.)The Fitness CenterMastery Problem 11-5*Neat LookChallenge Problem 12-6*Custom Golf LandMastery Problem 14-5Travis AthleticsReinforcement Activity 2—Part AClearView OpticalApplication Problem 17-5Custom Marble CompanyMastery Problem 17-6Deco Paint SuppliesMastery Problem 18-7City Plumbing SupplyReinforcement Activity 3—Part ASunshine GardensApplication Problem 20-3Wister Co.* Problem number may vary depending on your textbook.viiiSouth-Western Accounting with Peachtree
South-Western Accounting with Peachtree shows you how to use Peachtree software with Century 21 Accounting and Fundamentals of Accounting textbooks. You will complete selected exercises from your textbook with Peachtree Complete Accounting 2003 software. For more than 25 years, the Peachtree Software company has produced award-
Be sure you understand the questions before reading the answer choices. Then, make sure to . a division of The McGraw-Hill Companies, Inc. Tennessee Science Standards, Grade 7 Flow of Matter and Energy . Earth and Space Science Standard 7: The Earth
classification systems that are flexible and can accommodate new or modified protocols easily. In this paper we will describe the hardware implementation of a fast, flexible packet classification engine as described in [8]. 1.1 Background Packet classification has been an active research area for many years. Many modern
UNIT 9 RESOURCES A Changing Society, 1968–Present CHAPTER 28 Politics and Economics, 1968–1980 CHAPTER 29 Resurgence of Conservatism, 1980–1992 CHAPTER 30 A Time of Change, 1980–2000 CHAPTER 31 A New Century Begins, 2001–Present 000i TAV 08_UR9_878428-X 5/3/07 3:16 AM Page 1
brate species for which the cause of decline has beendocumented[Figure 6.1;IUCN(Internation-al Union for Conservation of Nature) 2007]. Overexploitation is the most important cause of freshwater turtle extinctions (IUCN 2007) and the third-most important for freshwater fish ex-tinctions, behind the effects of habitat loss and
ESAB PCM-SMi, 500i, 625i, PCS-43 7-3425 PCS-53, 80, 90 7-3435 ESP- 00i 7-3426 PCM-750i, 875, 000i, 25 7-3429 Sidewinder 30,55, 05 7-3434 Powercut Pro-Cut650 7-3464 Powercut 875, 25 7-3465 Powercut 250, 500 7-3462 HYPERTHERM Max 40, HT 40 (H/F Start) Max 70, 80, 00 (w/ & w/o Q.D.) 7-3
1976 AA convention talk by Sandy B. called “Drop the Rock.” Although Sandy’s dropping the rock image is only three minutes of a fifty-minute talk, it has become legendary. Thanks, Sandy, for letting us include your “Drop the Rock” parable in this edition. Thank you to all those who have contributed to the produc-
For these magnitudes we find the magnitudes for more than mean are: Table4. Magnitudes more than the threshold (Mean 1.3923) 5.2737 0 0 0 1.5711 0 0 0 1.5711 Now we compute the Fourier coefficients, of these more than mean values and they are: Table 5. Fourier Coefficients more than threshold value 5.2737 0.000i 0.0000 0.0000i 0.0000 0.0000i
SESSIONS PAGE 1) Starting Off Right 2 String Names,Technique,Tuning,Finger Exercises, C & G7 Chords 2) Reading Music & Notes on the 1st & 2nd Strings 7
