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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

Accounting for Merchandise Purchases, Accounts Payable, and Cash Payments

Web Links

Accounts Payable Aging Schedule
http://www.toolkit.cch.com
CCH Business Owner's Toolkit, presented by CCH Inc., provides an example of an accounts payable aging schedule.

Managing Accounts Payable
http://www.ioma.com/
The Institute of Management and Administration newsletters contain ideas on how to improve the efficiency and accuracy of managing payables.

The National Association of Purchasing Management
http://www.napm.org/
The National Association of Purchasing Management (NAPM) is a not-for-profit association with a mission to provide national and international leadership in purchasing and materials management. The NAPM Web site offers news for those involved in the purchasing profession as well as coverage on such issues as computerizing the purchasing process and ethics in the industry. The NAPM Principles and Standards of Purchasing Practice are found at http://www.napm.org/

Purchasing Management Association of Canada
http://www.bci-pmac.bc.ca/
The Purchasing Management Association of Canada contains detailed information on purchasing management institutes in Canadian provinces. The principles of buying, inventory control, transportation and logistics are detailed.





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