ACCT31B
Module 31B: Bad Debts (Optional)
Outcome
Examine bad debts expense using the allowance method.
Indicators
(a) Define write-off using the allowance method and direct write-off.
(b) Differentiate between a write-off and a direct write-off.
(c) Explain the purpose of the allowance method for recording losses from uncollectible accounts.
(d) Compute the amount of estimated bad debt for a business and prepare adjusting entries using the aging and percentage of net sales methods.
(e) Perform the entries for writing off an uncollectible accounts receivable, using the write-off from an allowance account method.
(f) Account for the collection of an account receivable that was written off.
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R104103
Century 21 Accounting: Multicolumn Journal. Working Papers, Chapters 1-17(11th edition)
This is a non-reproducible student resource that has end-of-lesson, end of-chapter and reinforcement activities, as well as chapter study guides that complement the corresponding textbook chapters. It includes journals, ledgers, chart of accounts, banking forms, petty cash reports, bank reconciliations, worksheets, balance sheets, income statements and post-closing trial balance forms.
Media and Formats : Book
Price : $49.95 USD
Record posted/updated: March 23, 2022
R104104
Century 21 Accounting: Multicolumn Journal. Working Papers, Chapters 18-24(Eleventh edition)
This is a non-reproducible student resource that has end-of-lesson, end of-chapter and reinforcement activities, as well as chapter study guides that complement the corresponding textbook chapters. It includes worksheets for capitol growth and development, assets, depreciation, and intangible assets, inventory, accruals, deferrals and reversing entries, end-of-fiscal work for corporations, accounting for partnerships, and worksheets for recording international and internet sales.
Media and Formats : Book
Price : $49.95 USD
Record posted/updated: March 23, 2022
R103903
Century 21 Accounting: General Journal(11th ed.)
This student resource is divided into 24 chapters that have the following subsections: 21st Century Skills, Critical Thinking Activities, Think Like an Accounting, Financial Literacy, Global Awareness, Ethics in Action, Forensic Accounting, Careers in Accounting and Accounting in the Real World. This resource promotes problem solving, discussion and creative thinking while building knowledge of accounting practices. One of the main differences between this and other common textbooks for accounting is that it introduces journalizing through the use of a general journal, not a combination journal. Special journals are still used in the textbook. Overall, the textbook would be appropriate for all three course levels.
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Media and Formats : Book
Price : $164.95
Record posted/updated: December 8, 2021
R037839
Century 21 Accounting Multicolumn Journal(10th ed.)
This textbook has the same content as the Century 21 Accounting Multicolumn Journal, Introductory Course, Chapters 1-17 (10th ed.) with two additional parts: Accounting for a Merchandizing Business Organized as a Corporation –Adjustments and Valuations; and Additional Accounting Procedures.
•  Century 21 Accounting Multicolumn Journal. Instructor's Resource CD
•  Century 21 Accounting Multicolumn Journal. Instructor's Resource Kit
•  Century 21 Accounting. Multicolumn Journal, Introductory Course, Chapters 1-17
Media and Formats : Book
Price : Free
Record posted/updated: December 7, 2021
R009355
Financial Accounting(Seventh Canadian Edition)
This resource consists of 10 chapters which contain a variety of information, assignments, activities, projects, ethical questions and business analyses that may be more suitable for accounting students. There are may project ideas located in the Stop + Think, Cooking the Books, and Spotlight on Businesses sections. There is an online component to this resource that offers tutorials, homework and assessment program.
Media and Formats : Book
Price : $189.99
Record posted/updated: March 16, 2022
R009352
Horngren's Accounting. Volume 1(10th Canadian ed.)
This Canadian resource is a soft-covered textbook that effectively address outcomes for the Accounting 10 and 20. The 11 chapters are divided into two parts. The first part addresses the basic structure of accounting, while the second part addresses accounting for assets and liabilities. MyAccountingLab is a portal available with learning tools such as mini-cases, videos and tutorials.
Media and Formats : Book
Price : See publisher.
Record posted/updated: June 17, 2022
R009354
Horngren's Accounting. Volume 1, Flextext(10th Canadian ed.)
This Canadian resource is a comprehensive workbook that supplements the textbook providing activities with blank templates to match the starters, exercises, and problems from the corresponding chapters.
Media and Formats : Book
Price : See publisher.
Record posted/updated: June 17, 2022