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College Accounting
John Price, University of North Texas
M. David Haddock, Chattanooga State Technical Comm. College
Horace Brock, University of North Texas
Connie Hahn, Southern Alberta Institute of Technology
Traven Reed, Canadore College

Adjusting Entries and Completing the Worksheet

Web Links

Cash vs. Accrual Accounting
http://www.americanexpress.com/smallbusiness/resources/managing/accrual.shtml
The American Express Small Business Exchange discusses cash and accrual methods of accounting, offering advice for using the accrual method.

Tembec
http://www.tembec.ca/DynamicPortal?key=web&lng=en-US&crit=investor_annual&page=tpl_investor

To access this database, you will need Adobe Acrobat Reader, which can be downloaded for free at www.adobe.com.

From here, click on to Click on to e2000 financial report.

This document outlines Tembec’s 2000 financial statement by showing annual payroll, employees and production statistics. These statistics include the following different products that Tembec produces: Lumber, veneer lumber, oriented strand board, wood chips, pulp, publishing and paperboard.

Canadian Government
http://www.oag-bvg.gc.ca/domino/reports.nsf/html. Click on 0001ce.html 2000 Report of the Auditor General of Canada – April
This document gives a detailed report on the Management of the Government Accounting Functions from a central agency perspective.

Adjusting Entries
http://fly.hiwaay.net/~sseale/adjustments.html
This site outlines a detailed list of adjusting journal entries and an in depth explanation and examples for a company.





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