11e
Accounting
General Journal
Working Papers
Chapters 1–24
Teacher’s Edition
Century 21
Claudia Bienias Gilbertson, CPA
Retired
North Hennepin Community College
Brooklyn Park, Minnesota
Mark W. Lehman, CPA, CFE
23148_fm_hr_i-iv.indd 1 1/18/18 4:41 AM
THE TEACHER’S EDITION
The Teacher’s Edition of the Working Papers for Chapters 1–24 of CENTURY 21 ACCOUNTING, 11E contains
the same forms as the Student’s Edition, but the solutions are overprinted in bold italic type. Solutions are given
in the Teacher’s Edition for:
2. Work Together Exercises
4. Application Problems
6. Challenge Problems
8. Reinforcement Activities 1 and 2
Although forms are provided for both the Mastery Problem and Challenge Problem at the end of each chapter,
TABLE OF CONTENTS
Working Papers for Chapter 1
Starting a Proprietorship: Changes That Affect the Accounting Equation • 1
Working Papers for Chapter 2
Working Papers for Chapter 5
Cash Control Systems • 91
Working Papers for Chapter 6
Work Sheet and Adjusting Entries for a Service Business • 125
Working Papers for Chapter 7
Financial Statements for a Proprietorship • 143
Working Papers for Chapter 12
Preparing Payroll Records • 311
Working Papers for Chapter 13
Accounting for Payroll and Payroll Taxes • 349
Working Papers for Chapter 14
Accounting for Plant Assets, Depreciation, and Intangible Assets • 561
Working Papers for Chapter 20
Accounting for Inventory • 605
Working Papers for Chapter 21
Accounting for Accruals, Deferrals, and Reversing Entries • 657
