, TEST ITEM FILE
Glen Stanger
Douglas College
Lianne Smith-Stow
Georgian College
ACCOUNTING
Ninth Canadian Edition
Volume 1
Charles T. Horngren / Walter T. Harrison / Jo-Ann L. Johnston
Carol A. Meissner / Peter R. Norwood
Toronto
Copyright © 2014 Pearson Canada Inc., Toronto, Ontario.
Pearson Canada Inc. All rights reserved. This work is protected by Canadian copyright laws and
is provided solely for the use of instructors in teaching their courses and assessing student
learning. Dissemination or sale of any part of this work (including on the Internet) will destroy
the integrity of the work and is not permitted. The copyright holder grants permission to
instructors who have adopted ACCOUNTING, NINTH CANADIAN EDITION, by
,Accounting Volume One, Ninth Canadian Edition Horngren, Harrison, Johnston, Meissner, Norwood
HORNGREN, HARRISON, JOHNSTON, MEISSNER, and NORWOOD to post this material
online only if the use of the website is restricted by access codes to students in the instructor’s
class that is using the textbook and provided the reproduced material bears this copyright notice.
Copyright © 2014 Pearson Canada Inc.
, Accounting Volume One, Ninth Canadian Edition Horngren, Harrison, Johnston, Meissner, Norwood
Table of Contents
Chapter 1: Accounting and the Business Environment...................................................................1
Chapter 2: Recording Business Transactions................................................................................16
Chapter 3: Measuring Business Income: The Adjusting Process..................................................29
Chapter 4: Completing the Accounting Cycle...............................................................................44
Chapter 5: Merchandising Operations and the Accounting Cycle.................................................59
Chapter 6: Accounting for Merchandise Inventory ......................................................................82
Chapter 7: Accounting Information Systems.................................................................................97
Chapter 8: Internal Control and Cash..........................................................................................132
Chapter 9: Receivables................................................................................................................148
Chapter 10: Property, Plant, and Equipment; Goodwill; and Intangibles....................................163
Chapter 11: Current Liabilities and Payroll.................................................................................180
Copyright © 2014 Pearson Canada Inc.
Glen Stanger
Douglas College
Lianne Smith-Stow
Georgian College
ACCOUNTING
Ninth Canadian Edition
Volume 1
Charles T. Horngren / Walter T. Harrison / Jo-Ann L. Johnston
Carol A. Meissner / Peter R. Norwood
Toronto
Copyright © 2014 Pearson Canada Inc., Toronto, Ontario.
Pearson Canada Inc. All rights reserved. This work is protected by Canadian copyright laws and
is provided solely for the use of instructors in teaching their courses and assessing student
learning. Dissemination or sale of any part of this work (including on the Internet) will destroy
the integrity of the work and is not permitted. The copyright holder grants permission to
instructors who have adopted ACCOUNTING, NINTH CANADIAN EDITION, by
,Accounting Volume One, Ninth Canadian Edition Horngren, Harrison, Johnston, Meissner, Norwood
HORNGREN, HARRISON, JOHNSTON, MEISSNER, and NORWOOD to post this material
online only if the use of the website is restricted by access codes to students in the instructor’s
class that is using the textbook and provided the reproduced material bears this copyright notice.
Copyright © 2014 Pearson Canada Inc.
, Accounting Volume One, Ninth Canadian Edition Horngren, Harrison, Johnston, Meissner, Norwood
Table of Contents
Chapter 1: Accounting and the Business Environment...................................................................1
Chapter 2: Recording Business Transactions................................................................................16
Chapter 3: Measuring Business Income: The Adjusting Process..................................................29
Chapter 4: Completing the Accounting Cycle...............................................................................44
Chapter 5: Merchandising Operations and the Accounting Cycle.................................................59
Chapter 6: Accounting for Merchandise Inventory ......................................................................82
Chapter 7: Accounting Information Systems.................................................................................97
Chapter 8: Internal Control and Cash..........................................................................................132
Chapter 9: Receivables................................................................................................................148
Chapter 10: Property, Plant, and Equipment; Goodwill; and Intangibles....................................163
Chapter 11: Current Liabilities and Payroll.................................................................................180
Copyright © 2014 Pearson Canada Inc.
