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The Graphics Company is a short, concise project. It is ideally suited as an evaluation assignment, examination, or general review of the complete accounting cycle. Students record 30 straight-forward transactions in five basic journals - Sales, Cash Receipts, Purchases, Cash Payments, General - and post to the General, Accounts Receivable, and Accounts Payable ledgers before making month-end adjustments and preparing financial statements.

Like all the simulations from Blue Sky Publishing, The Graphics Company includes realistic facsimile paperwork (sales and expense invoices) and banking documents (deposit slips, cheque stubs, bank statement and cancelled cheques.) Source documents, journals, ledgers, and other required working papers (worksheet, bank reconciliation form, schedules and financial statement formats) are bound in a concise package along with replica cheque stubs, deposit slips and bank statements. Students can begin to record transactions without undue confusion or extensive organization.

Although transactions are not complex or numerous, they reinforce a student's theoretic understanding of the complete accounting cycle for an unincorporated service business. Opening balances have been recorded in the appropriate ledgers as a time-saver, with an opening trial balance and related schedules given for reference. Data is also provided for routine month-end adjustments.

If you need a tool to evaluate prior learning, have limited time for out-of-class projects, or need a "fresh" exam, consider the advantages of The Graphics Company.
ISBN 978-1-896421-55-1

First Choice Carpets Inc

First Choice Carpets Inc is a comprehensive accounting simulation (practice set) intended for students enrolled in accounting programs. Three months of business transactions for a corporation - over 100 source documents - cover introductory accounting concepts including payroll, inventory and merchandising. Documentation includes sales invoices, purchase and expense invoices and statements, deposit slips, cheque stubs and bank statements with cancelled cheques and memos. Students read and identify source documents, then process the transactions from the typical "pieces of paper" of a business operation. Estimated completion time is 25-30 hours. First Choice Carpets Inc can be packaged without the manual ledgers for computer processing. A Computer Option version is also available.
ISBN 978-1-896421-53-7


Mountain Carpets Ltd
A clone of First Choice Carpets Inc, this two-month simulation covers the same comprehensive material with the addition of HST. The simulation includes source documents and manual ledgers. Removal of the manual ledgers makes Mountain Carpets Ltd an ideal project for computer applications classes.
ISBN 978-1-896421-60-5
Blue Ribbon Carpets

Blue Ribbon Carpets, the unincorporated version with transactions for two months, shares the same attention to detail and true-to-life business situation of its companions. It is ideal for situations where students have not yet studied corporate theory or when time is at a premium. This simulation includes merchandising, inventory and payroll transactions for an unincorporated partnership. Realistic source documents, bank statements and manual ledgers are included in the package.
ISBN 978-1-896421-50-6

Heatherdale Golf Centre Ltd

A realistic business situation for golf management students - and others. Who wouldn't like to run a golf centre? Transactions for an established modern golf enterprise allow golf management students an opportunity to play manager and bookkeeper! Keep their interest alive in class with a situation they'll find appealing. Payroll, inventory and merchandising concepts are covered. Year-end reports are included for the established business along with source documents for two months of operation. With sufficient notice (45 days), the simulation can be packaged with one month of documents at a slightly-reduced cost. For processing using accounting software, the manual ledgers can be removed.
ISBN 978-1-896421-46-9

Red Dragon Karate Studio
Carita Dance Academy
Compukeys Computer School

Red Dragon Karate School, Carita Dance Academy and Compu-Keys Computer School are three variations of smaller - but still realistic and comprehensive - business situations. The situations represent service businesses that students will certainly encounter (or operate) in real life. All are unincorporated partnerships.

The simulations are suitable for introductory accounting or business students who have not yet covered merchandising concepts, corporation theory or payroll. The three unique scenarios share the same basic framework and types of transactions, which make them ideal for alternating from year-to-year or class-to-class. Estimated completion time for any of the "little ones" is 12-15 hours.

Each simulation includes source documents (sales and expense invoices, deposit slips, cheque stubs and bank statements) from two months of operation for processing into meaningful financial statements. The simualtions can be packaged without the manual ledgers for use in computer accounting classes.

Red Dragon Karate School ISBN 978-1-896421-52-0
Carita Dance Academy ISBN 978-1-896421-48-3
Compu-Keys Computer School ISBN 978-1-896421-49-0

Compu-Keys Computer School, Part II - Computer Accounting Edition is designed for use in a subsequent accounting software class and offers students an opportunity to return to a familiar scenario.

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