Descriere
1 Credit
The textbook Recordkeeping for Christian Stewardship, 1st edition (©2010), replaces Keeping Financial Records.
This course covers three areas:
Personal recordkeeping covers topics such as personal banking, budgeting, understanding credit, and taxes.
Business recordkeeping includes topics such as cash receipts and records as well as inventory, invoicing, and payroll.
Business accounting teaches double entry accounting, and the use of ledgers, journals, and financial statements. Each section ends with a project that reviews the concepts taught. The examples given are in an Anabaptist context.
Student material includes two workbooks, a student guide, and a test booklet.
The hardcover teacher’s manual includes student workbook answers and test answers.
Table of Contents
Part One: Personal Recordkeeping
Chapter 1: Recording, Filing, and Organizing Information
- 1. Using Forms
- 2. Maintaining Accurate Records
- 3. Alphabetic Filing of Records
- 4. Numeric and Subject Filing of Records
- 5. Keeping Personal Records
- Chapter 1 Review
Chapter 2: Working With Bank Accounts
- 6. Basic Banking Services; Checking Accounts
- 7. Writing and Recording Checks
- 8. Reconciling a Checking Account
- 9. Savings Accounts
- Chapter 2 Review
Chapter 3: Budgeting Income and Expenses
- 10. Planning a Budget
- 11. Recording Income and Expenses
- 12. Analyzing Income and Expenses
- Chapter 3 Review
Chapter 4: Using Credit
- 13. Understanding Credit
- 14. Using Charge Accounts and Credit Cards
- 15. Borrowing Money
- Chapter 4 Review
Chapter 5: Paying Taxes
- 16. Sales and Property Taxes
- 17. Social Security Taxes
- 18. Income Taxes, Part 1
- 19. Income Taxes, Part 2
- Chapter 5 Review
- Project 1: The Magee Family
Part Two: Business Recordkeeping
Chapter 6: Cash Receipts
- 20. Preparing Sales Receipts and Payment Receipts
- 21. Receiving Payments
- 22. Making Cash or Credit Refunds
- 23. Using a Cash Register
- Chapter 6 Review
Chapter 7: Cash Records for Small Businesses
- 24. Maintaining a Classified Cash Record
- 25. Preparing a Business Budget
- 26. Keeping Petty Cash Records
- Chapter 7 Review
Chapter 8: Business Banking
- 27. Making Deposits
- 28. Using a Business Checkbook
- 29. Reconciling a Business Checkbook
- Chapter 8 Review
Chapter 9: Farm Records
- 30. Farm Income Records
- 31. Farm Expense Records
- 32. Annual Farm Records
- Chapter 9 Review
- Project 2: Grand Valley Produce
Chapter 10: Charge Sales and Accounts Receivable
- 33. Charge Sales and Accounts Receivable
- 34. Posting Charge Sales, Payments, and Credit Memos
- 35. Preparing Statements of Account
- Chapter 10 Review
Chapter 11: Inventory
- 36. Keeping a Perpetual Invventory
- 37. Ordering and Receiving Merchandise
- 38. Periodic Inventory and Valuation
- Chapter 11 Review
Chapter 12: Purchase Invoices and Accounts Payable
- 39. Purchase Invoices
- 40. Discounts and Due Dates
- 41. Accounts Payable Records
- Chapter 12 Review
Chapter 13: Payroll
- 42. Computing Gross Earnings From Timecards
- 43. Computing Gross Earnings: Salaries, Commissions, and Piecework
- 44. Computing Net Pay
- 45. Preparing the Payroll
- Chapter 13 Review
- Project 3: Miller’s Lawn & Garden Equipment
Part Three: Business Accounting
Chapter 14: Basic Accounting Records
- 46. Introduction to Accounting
- 47. The Balance Sheet
- 48. The General Journal and the Opening Entry
- 49. General Ledger Accounts
- Chapter 14 Review
Chapter 15: Accounting Transactions
- 50. Analyzing Transactions, Part 1
- 51. Analyzing Transactions, Part 2
- 52. Recording Transactions
- 53. Posting Transactions
- Chapter 15 Review
Chapter 16: Multi-column Journals for Service Businesses
- 54. Journalizing in a Multi-column Journal
- 55. Proving a Multi-column Journal
- 56. Posting From a Multi-column Journal
- Chapter 16: Review
Chapter 17: The Trial Balance and Worksheet
- 57. The Trial Balance
- 58. The Worksheet
- Chapter 17 Review
Chapter 18: Financial Statements for a Service Business
- 59. The Income Statement
- 60. The Capitol Statement
- 61. The Balance Sheet
- Chapter 18 Review
Chapter 19: Purchases Journal and Cash Payments Journal
- 62. The Purchases Journal
- 63. Purchase Returns and Allowances
- 64. The Cash Payments Journal
- Chapter 19 Review
Chapter 20: Sales Journal and Cash Receipts Journal
- 65. The Sales Journal
- 66. Sales Returns and Allowances
- 67. The Cash Receipts Journal
- Chapter 20 Review
Chapter 21: Subsidiary Ledgers and Special Journals
- 68. Accounts Payable and a Purchases Journal
- 69. Accounts Payable and a Multi-column Cash Payments Journal
- 70. Accounts Receivable and a Sales Journal
- 71. Accounts Receivable and a Multi-column Cash Receipts Journal
- Chapter 21 Review
Chapter 22: Financial Statements for a Merchandising Business
- 72. The Trial Balance and Worksheet
- 73. The Income Statement
- 74. The Capital Statement and Balance Sheet
- Chapter 22 Review
- Project 4: Enterprise Home Exteriors
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