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Original test bank for Century 21 Accounting: General Journal, 11th Edition by Claudia Bienias Gilbertson & Mark W. Lehman, covering the essential principles of financial accounting, including the accounting cycle, journal entries, payroll accounting, financial statements, corporate accounting, inventory valuation, partnership accounting, and financial statement analysis. The test bank includes Chapter 1 Starting a Proprietorship: Changes That Affect the Accounting Equation; Chapter 2 Analyzing Transactions into Debit and Credit Parts; Chapter 3 Journalizing Transactions; Chapter 4 Posting to a General Ledger; Chapter 5 Cash Control Systems; Chapter 6 Work Sheet and Adjusting Entries for a Service Business; Chapter 7 Financial Statements for a Proprietorship; Chapter 8 Recording Closing Entries and Preparing a Post-Closing Trial Balance for a Service Business; Chapter 9 Accounting for Purchases and Cash Payments; Chapter 10 Accounting for Sales and Cash Receipts; Chapter 11 Accounting for Transactions Using a General Journal; Chapter 12 Preparing Payroll Records; Chapter 13 Accounting for Payroll and Payroll Taxes; Chapter 14 Accounting for Uncollectible Accounts Receivable; Chapter 15 Preparing Adjusting Entries and a Trial Balance; Chapter 16 Financial Statements and Closing Entries for a Corporation; Chapter 17 Financial Statement Analysis; Chapter 18 Acquiring Capital for Growth and Development; Chapter 19 Accounting for Plant Assets, Depreciation, and Intangible Assets; Chapter 20 Accounting for Inventory; Chapter 21 Accounting for Accruals, Deferrals, and Reversing Entries; Chapter 22 End-of-Fiscal-Period Work for a Corporation; Chapter 23 Accounting for Partnerships; and Chapter 24 Recording International and Internet Sales, providing comprehensive exam preparation for accounting, bookkeeping, business education, finance, and introductory accounting courses.
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