Economics & business
Principles of Financial Accounting
Christine Jonick
University of North Georgia Press · 2017 original PDF · English · Published 2017
Learn the principles and practices of financial accounting through explanations and worked problems.
- Learning stage
- College introduction
- Prerequisites
- Introductory college financial accounting; arithmetic and basic business vocabulary.
- PDF pages
- 318 in this file
- Editorial review
- 2026-10-29
Contents
Choose the section you need. Listening availability is shown for each section.
1Accounting Cycle for the Service Business—Cash Basis
1Accounting Cycle for the Service Business—Cash Basis
1.1 Introducing Accounts and Balances
1.2 Net Income—A Critical Amount
1.3 The Mechanics of the Accounting Process
1.4 Financial Statements
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1.5 Asset, Liability and Stockholders’ Equity Accounts
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1.6 Account Wrap-Up
1.7 The Accounting Equation
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1.8 Changes in Stockholders’ Equity
1.9 Wrap up
2Accounting Cycle for the Service Business—Accrual Basis
2Accounting Cycle for the Service Business—Accrual Basis
2.1 Accrual Basis of Accounting
2.2 Matching Principle
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2.3 Adjusting Entries
2.3.1 Adjusting Entries—Deferrals
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2.4 Adjusting Entries—Deferrals
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2.5 Adjusting Entries—Accruals
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3Accounting Cycle for a Merchandising Business
3Accounting Cycle for a Merchandising Business
3.1 Introduction
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3.2 Merchandising Income Statement
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3.3 Basic Merchandising Transactions (perpetual inventory system)
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3.4 Transportation Costs for Merchandising Transactions
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3.5 Basic Merchandising Transactions (periodic inventory system)
3.6 Closing Entries for Merchandising Accounts
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4Assets in More Detail
4Assets in More Detail
4.1 Inventory
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4.2 Cash
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4.3 Note Receivable
4.4 Uncollectible Accounts
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4.5 Fixed and Intangible Assets
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4.6 Summary
4.7 Gains and Losses on Disposal of Assets
4.7.1 Disposal of Fixed Assets
4.8 Gains and losses on the income statement
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4.9 Investments
4.10 Investments in Bonds
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5Liabilities in More Detail
5Liabilities in More Detail
5.1 Sales Tax
5.2 Payroll
5.3 Notes Payable
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5.4 Bonds
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6Stockholders’ Equity in More Detail
6Stockholders’ Equity in More Detail
6.1 Accounting Equation
6.2 Corporations and Stockholders’ Equity
6.3 Issuing Stock for Cash
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6.4 Issuing Stock for Non-Cash Assets
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6.4 Treasury Stock
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6.5 Cash Dividends
6.6 Stock Dividends
6.7 Stockholders’ Equity Section of the Balance Sheet
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6.8 Stock Splits
6.9 Cash Dividends Calculations
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7 Capstone Experiences:
7 Capstone Experiences:
7.1 Financial Statements
7.2 Statement of Cash Flows
7.3 Financial Statement Analysis
7.4 SUMMARY
7.5 Accounting as a Profession
Sources and permissions
The author and publisher remain the source of this textbook. Permission information applies to the specific files in this edition.
Author, publisher, and discovery sources
Authors: Christine Jonick
Publisher: University of North Georgia Press
- Discovered through Open Textbook Library: Source record · Checked 2026-10-27
- Discovered through Open Textbook Library: Source record · Checked 2026-10-25
CC BY-SA 4.0
Christine Jonick, Principles of Financial Accounting, University of North Georgia Press and University System of Georgia, 2017. CC BY-SA 4.0. Cover image: Scott Rodgerson, CC0. Cover and layout: Corey Parson.
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Checked 2026-10-29