1. ing
lyz s
na on
A
cti
sa
ran
T
r2
pt e
ha
C
c. 2014 Cengage Learning. All Rights Reserved. May not be copied, scanned, or duplicated, or posted to a publicly accessible website, in whole or in part.

2. Learning Objectives
1.
Describe the characteristics of an account and a chart
of accounts.
2.
Describe and illustrate journalizing transactions
using the double-entry accounting system.
3.
Describe and illustrate the journalizing and posting of
transactions to accounts.
4.
Prepare an unadjusted trial balance and explain how
it can be used to discover errors.
5.
Describe and illustrate the use of horizontal analysis
in evaluating a company’s performance and financial
condition.
c. 2014 Cengage Learning. All Rights Reserved. May not be copied, scanned, or duplicated, or posted to a publicly accessible website, in whole or in part.

3. Lear
ning
Obje
Desc
ctive
r ibe
the c
acco
ha
u
nt an
d
racte
a cha ristics
of an
r t of
acco
unts.
1
c. 2014 Cengage Learning. All Rights Reserved. May not be copied, scanned, or duplicated, or posted to a publicly accessible website, in whole or in part.

4. Using Accounts to Record Transactions
o Accounting systems are designed to show the
increases and decreases in each accounting
equation element as a separate record. This
record is called an account.
c. 2014 Cengage Learning. All Rights Reserved. May not be copied, scanned, or duplicated, or posted to a publicly accessible website, in whole or in part.

5. USING
ACCOUNTS TO
RECORD
TRANSACTIONS

6. THE T ACCOUNT
Title
The T account
has a title

7. THE T ACCOUNT
Title
The left side of
the account is
called the debit
side.

8. THE T ACCOUNT
Title
Debit
Credit
The right side of
the account is
called the credit
side.

9. THE T ACCOUNT
Cash
(a)
(d)
Debit
Side of
Account
Balance
25,000 (b)
7,500 (e)
(f)
(h)
5,900
Balance of the account
20,000
3,650
950
2,000
Credit
Side of
Account

10. Chart of Accounts
o
A group of accounts for a business entity is
called a ledger.
o
A list of the accounts in the ledger is called a
chart of accounts.
c. 2014 Cengage Learning. All Rights Reserved. May not be copied, scanned, or duplicated, or posted to a publicly accessible website, in whole or in part.

11. Chart of Accounts
o Assets are resources owned by the business.
Some examples of assets follow:
 Cash
 Supplies
 Accounts receivable
 Buildings
 Copyrights
 Trademarks
Intangible assets
c. 2014 Cengage Learning. All Rights Reserved. May not be copied, scanned, or duplicated, or posted to a publicly accessible website, in whole or in part.

12. Chart of Accounts
o Liabilities are debts owed to outsiders
(creditors). Some examples of liabilities follow:
 Accounts payable
 Notes payable
 Wages payable
 Interest payable
c. 2014 Cengage Learning. All Rights Reserved. May not be copied, scanned, or duplicated, or posted to a publicly accessible website, in whole or in part.

13. Chart of Accounts
o
Stockholders’ equity is the stockholders’ right
to the assets of the business after all liabilities
have been paid. Stockholders’ equity is
represented by the balance of the capital
stock and retained earnings accounts.
o
A dividends account represents distributions
of earnings to stockholders.
c. 2014 Cengage Learning. All Rights Reserved. May not be copied, scanned, or duplicated, or posted to a publicly accessible website, in whole or in part.

14. Chart of Accounts
o Revenues are increases in stockholders’ equity
as a result of selling services or products to
customers. Some examples of revenue
accounts are:
 Fees earned
 Commission revenue
 Rent revenue
c. 2014 Cengage Learning. All Rights Reserved. May not be copied, scanned, or duplicated, or posted to a publicly accessible website, in whole or in part.

15. Chart of Accounts
o The using up of assets or consuming services
in the process of generating revenues results in
expenses. Some examples of expenses follow:
 Wages expense
 Rent expense
 Miscellaneous expense
c. 2014 Cengage Learning. All Rights Reserved. May not be copied, scanned, or duplicated, or posted to a publicly accessible website, in whole or in part.

16. CHART OF
ACCOUNTS

17. Lear
ning
Obje
Desc
ctive
r ibe
trans
a nd
illust
actio
ons u
tr
sing ate jour n
the d
a
oubl lizing
acco
untin e-entry
g sys
tem.
2
c. 2014 Cengage Learning. All Rights Reserved. May not be copied, scanned, or duplicated, or posted to a publicly accessible website, in whole or in part.

18. Double-Entry Accounting System
o All businesses use what is called the double-
entry accounting system. This system is based
on the accounting equation and requires:
 Every business transaction to be recorded in at least
two accounts.
 The total debits recorded for each transaction to be
equal to the total credits recorded.
c. 2014 Cengage Learning. All Rights Reserved. May not be copied, scanned, or duplicated, or posted to a publicly accessible website, in whole or in part.

19. Balance Sheet Accounts
o
The debit and credit rules for balance sheet
accounts are:
c. 2014 Cengage Learning. All Rights Reserved. May not be copied, scanned, or duplicated, or posted to a publicly accessible website, in whole or in part.

20. Income Statement Accounts
o The debit and credit rules for income
statement accounts are based on their
relationship with stockholders’ equity.
c. 2014 Cengage Learning. All Rights Reserved. May not be copied, scanned, or duplicated, or posted to a publicly accessible website, in whole or in part.

21. Dividends
o The debit and credit rules for recording
dividends are based on the effect of dividends
on stockholders’ equity (retained earnings).
c. 2014 Cengage Learning. All Rights Reserved. May not be copied, scanned, or duplicated, or posted to a publicly accessible website, in whole or in part.

22. Normal Balances
o
The sum of the increases in an account is
usually equal to or greater than the sum of the
decreases in the account. Thus, the normal
balance of an account is either a debit or a
credit depending on whether increases in the
account are recorded as debits or credits.
c. 2014 Cengage Learning. All Rights Reserved. May not be copied, scanned, or duplicated, or posted to a publicly accessible website, in whole or in part.

23. RULES OF DEBIT
AND CREDIT –
NORMAL
BALANCES OF
ACCOUNTS

24. Normal Balances
Increases
(Normal Bal.) Decreases
Balance sheet accounts:
Asset
Liability
Stockholders’ Equity:
Capital Stock
Retained Earnings
Income statement accounts:
Revenue
Expense
Debit
Credit
Credit
Debit
Credit
Credit
Debit
Debit
Credit
Debit
Debit
Credit

25. Transaction A
o On November 1, Chris Clark deposited $25,000 in
a bank account in the name of NetSolutions in
exchange for capital stock.
c. 2014 Cengage Learning. All Rights Reserved. May not be copied, scanned, or duplicated, or posted to a publicly accessible website, in whole or in part.

26. TRANSACTION A
Step 2
Step 2
Step 3
Step 1
Step 3
Step 4
Assets
Step 5
ACCOUNTING EQUATION
IMPACT
=
increase
Liabilities
+
Stockholders’ Equity (investment)
increase

27. Journalizing
Journalizing requires the following steps:
Step 1.
The date of the transaction is entered in the
Date column.
Step 2.
The title of the account to be debited is
recorded at the left-hand margin under the Description
column, and the amount to be debited is entered in the
Debit column.
Step 3.
The title of the account to be credited is
listed below and to the right of the debited account
title, and the amount to be credited is entered in the
Credit column.
(continued)
c. 2014 Cengage Learning. All Rights Reserved. May not be copied, scanned, or duplicated, or posted to a publicly accessible website, in whole or in part.

28. Journalizing
Step 4.
A brief description may be entered below
the credited account.
Step 5.
The Post. Ref. (Posting Reference) column is
left blank when the journal entry is initially recorded.
This column is used later when the journal entry
amounts are transferred to the accounts in the ledger.
(continued)
c. 2014 Cengage Learning. All Rights Reserved. May not be copied, scanned, or duplicated, or posted to a publicly accessible website, in whole or in part.

29. Journalizing
o A transaction is initially entered in a record
called a journal.
c. 2014 Cengage Learning. All Rights Reserved. May not be copied, scanned, or duplicated, or posted to a publicly accessible website, in whole or in part.

30. Journalizing
o A transaction is initially entered in a record
called a journal.
o The process of recording a transaction in the
journal is called journalizing.
c. 2014 Cengage Learning. All Rights Reserved. May not be copied, scanned, or duplicated, or posted to a publicly accessible website, in whole or in part.

31. Journalizing
o A transaction is initially entered in a record
called a journal.
o The process of recording a transaction in the
journal is called journalizing.
o The entry in the journal is called a journal
entry.
c. 2014 Cengage Learning. All Rights Reserved. May not be copied, scanned, or duplicated, or posted to a publicly accessible website, in whole or in part.

32. Transaction B
o On November 5, NetSolutions paid $20,000 for
the purchase of land as a future building site.
c. 2014 Cengage Learning. All Rights Reserved. May not be copied, scanned, or duplicated, or posted to a publicly accessible website, in whole or in part.

33. TRANSACTION B
ACCOUNTING EQUATION IMPACT
Assets
=
Liabilities
increase
decrease
+
Stockholders’ Equity

34. Transaction C
o On November 10, NetSolutions purchased
supplies on account for $1,350.
c. 2014 Cengage Learning. All Rights Reserved. May not be copied, scanned, or duplicated, or posted to a publicly accessible website, in whole or in part.

35. TRANSACTION C
ACCOUNTING EQUATION IMPACT
Assets
increase
=
Liabilities
+ Stockholders’ Equity
increase

36. Transaction D
o On November 18, NetSolutions received cash
of $7,500 from customers for services
provided.
c. 2014 Cengage Learning. All Rights Reserved. May not be copied, scanned, or duplicated, or posted to a publicly accessible website, in whole or in part.

37. TRANSACTION D
ACCOUNTING EQUATION IMPACT
Assets
increase
=
Liabilities
+
Stockholders’ Equity (Revenue)
increase

38. Transaction E
o On November 30, NetSolutions incurred the
following expenses: wages, $2,125; rent, $800;
utilities, $450; and miscellaneous, $275.
c. 2014 Cengage Learning. All Rights Reserved. May not be copied, scanned, or duplicated, or posted to a publicly accessible website, in whole or in part.

39. TRANSACTION E
ACCOUNTING EQUATION IMPACT
Assets
=
decrease
Liabilities
+
All four
expense
accounts
increase
Stockholders’ Equity (Expense)

40. Transaction F
o On November 30, NetSolutions paid creditors
on account, $950.
c. 2014 Cengage Learning. All Rights Reserved. May not be copied, scanned, or duplicated, or posted to a publicly accessible website, in whole or in part.

41. TRANSACTION F
ACCOUNTING EQUATION IMPACT
Assets
=
Liabilities
decrease
decrease
+
Stockholders’ Equity

42. Transaction G
o NetSolutions purchased $1,350 of supplies on
November 10. Chris Clark determined that the
cost of supplies on hand on November 30 was
$550 or, stated another way, $800 in supplies
had been used.
c. 2014 Cengage Learning. All Rights Reserved. May not be copied, scanned, or duplicated, or posted to a publicly accessible website, in whole or in part.

43. TRANSACTION G
ACCOUNTING EQUATION IMPACT
Assets
=
decrease
Liabilities
+ Stockholders’ Equity (Expense)
increase

44. Transaction H
o On November 30, NetSolutions paid $2,000 to
stockholders (Chris Clark) as dividends.
c. 2014 Cengage Learning. All Rights Reserved. May not be copied, scanned, or duplicated, or posted to a publicly accessible website, in whole or in part.

45. TRANSACTION H
ACCOUNTING EQUATION IMPACT
Assets
=
decrease
Liabilities
+ Stockholders’ Equity (Dividends)
increase

46. Lear
ning
Obje
Desc
ctive
r ibe
a nd
illust
and
d po s
tr
ting ate jour n
of tra
a
nsac lizing
tions
to
acco
unts.
3
c. 2014 Cengage Learning. All Rights Reserved. May not be copied, scanned, or duplicated, or posted to a publicly accessible website, in whole or in part.

47. Posting Journal Entries to Accounts
o The process of transferring the debits and
credits from the journal entries to the accounts
is called posting.
c. 2014 Cengage Learning. All Rights Reserved. May not be copied, scanned, or duplicated, or posted to a publicly accessible website, in whole or in part.

48. Posting Journal Entries to Accounts
o On December 1, NetSolutions paid a premium
of $2,400 for an insurance policy for liability,
theft, and fire. The policy covers a one-year
period.
c. 2014 Cengage Learning. All Rights Reserved. May not be copied, scanned, or duplicated, or posted to a publicly accessible website, in whole or in part.

49. POSTING
JOURNAL
ENTRIES TO
ACCOUNTS
ACCOUNTING EQUATION IMPACT
Assets
=
Liabilities
decrease
increase
+
Stockholders’ Equity

50. Steps in Posting
o Step 1.
The
date of the
transaction is
entered in the
Date column of
Prepaid
Insurance.
c. 2014 Cengage Learning. All Rights Reserved. May not be copied, scanned, or duplicated, or posted to a publicly accessible website, in whole or in part.

51. Steps in Posting
o Step 2.
The
amount ($2,400)
is entered in the
Debit column of
Prepaid
Insurance.
c. 2014 Cengage Learning. All Rights Reserved. May not be copied, scanned, or duplicated, or posted to a publicly accessible website, in whole or in part.

52. Steps in Posting
o Step 3.
The
journal page
number (2) is
entered in the
account’s Post.
Ref. column.
c. 2014 Cengage Learning. All Rights Reserved. May not be copied, scanned, or duplicated, or posted to a publicly accessible website, in whole or in part.

53. Steps in Posting
o Step 4.
The
ledger account
number (15) is
entered in the
journal’s Post.
Ref. column.
c. 2014 Cengage Learning. All Rights Reserved. May not be copied, scanned, or duplicated, or posted to a publicly accessible website, in whole or in part.

54. December Transactions
o On December 1, NetSolutions paid rent for
December, $800. The company from which
NetSolutions is renting its store space now
requires the payment of rent on the first of
each month, rather than at the end of the
month.
c. 2014 Cengage Learning. All Rights Reserved. May not be copied, scanned, or duplicated, or posted to a publicly accessible website, in whole or in part.

55. DECEMBER
TRANSACTIONS
ACCOUNTING EQUATION IMPACT
Assets
=
decrease
Liabilities
+ Stockholders’ Equity (Expense)
increase

56. December Transactions
o On December 1, NetSolutions received an offer
from a local retailer to rent the land purchased
on November 5.
o The retailer plans to use the land as a parking
lot for its employees and customers.
NetSolutions agreed to rent the land to the
retailer for three months, with the rent payable
in advance.
o NetSolutions received $360 for three months’
rent beginning December 1.
c. 2014 Cengage Learning. All Rights Reserved. May not be copied, scanned, or duplicated, or posted to a publicly accessible website, in whole or in part.

57. December Transactions
o The liability created by receiving the cash in
advance of providing the service is called
unearned revenue.
c. 2014 Cengage Learning. All Rights Reserved. May not be copied, scanned, or duplicated, or posted to a publicly accessible website, in whole or in part.

58. DECEMBER
TRANSACTIONS
ACCOUNTING EQUATION IMPACT
Assets
increase
=
Liabilities
+
increase
Stockholders’ Equity

59. December Transactions
o On December 4, NetSolutions purchased office
equipment on account from Executive Supply
Co. for $1,800.
c. 2014 Cengage Learning. All Rights Reserved. May not be copied, scanned, or duplicated, or posted to a publicly accessible website, in whole or in part.

60. DECEMBER
TRANSACTIONS
ACCOUNTING EQUATION IMPACT
Assets
increase
=
Liabilities
+
increase
Stockholders’ Equity

61. December Transactions
o On December 6, NetSolutions paid $180 for a
newspaper advertisement.
c. 2014 Cengage Learning. All Rights Reserved. May not be copied, scanned, or duplicated, or posted to a publicly accessible website, in whole or in part.

62. DECEMBER
TRANSACTIONS
ACCOUNTING EQUATION IMPACT
Assets
=
decrease
Liabilities
+ Stockholders’ Equity (Expense)
increase

63. December Transactions
o On December 11, NetSolutions paid creditors
$400.
c. 2014 Cengage Learning. All Rights Reserved. May not be copied, scanned, or duplicated, or posted to a publicly accessible website, in whole or in part.

64. DECEMBER
TRANSACTIONS
ACCOUNTING EQUATION IMPACT
Assets
=
decrease
Liabilities
decrease
+
Stockholders’ Equity

65. December Transactions
o On December 13, NetSolutions paid a
receptionist and a part-time assistant $950 for
two weeks’ wages.
c. 2014 Cengage Learning. All Rights Reserved. May not be copied, scanned, or duplicated, or posted to a publicly accessible website, in whole or in part.

66. DECEMBER
TRANSACTIONS
ACCOUNTING EQUATION IMPACT
Assets
=
decrease
Liabilities
+ Stockholders’ Equity (Expense)
increase

67. December Transactions
o On December 16, NetSolutions received $3,100
from fees earned for the first half of December.
c. 2014 Cengage Learning. All Rights Reserved. May not be copied, scanned, or duplicated, or posted to a publicly accessible website, in whole or in part.

68. DECEMBER
TRANSACTIONS
ACCOUNTING EQUATION IMPACT
Assets
increase
=
Liabilities
+ Stockholders’ Equity (Revenue)
increase

69. December Transactions
o Fees earned on account totaled $1,750 for the
first half of December.
c. 2014 Cengage Learning. All Rights Reserved. May not be copied, scanned, or duplicated, or posted to a publicly accessible website, in whole or in part.

70. DECEMBER
TRANSACTIONS
ACCOUNTING EQUATION IMPACT
Assets
increase
=
Liabilities
+
Stockholders’ Equity (Revenue)
increase

71. December Transactions
o On December 20, NetSolutions paid $900 to
Executive Supply Co. on the $1,800 debt owed
from the December 4 transaction.
c. 2014 Cengage Learning. All Rights Reserved. May not be copied, scanned, or duplicated, or posted to a publicly accessible website, in whole or in part.

72. DECEMBER
TRANSACTIONS
ACCOUNTING EQUATION IMPACT
Assets
=
decrease
Liabilities
decrease
+
Stockholders’ Equity

73. December Transactions
o On December 21, NetSolutions received $650
from customers in payment of their accounts.
c. 2014 Cengage Learning. All Rights Reserved. May not be copied, scanned, or duplicated, or posted to a publicly accessible website, in whole or in part.

74. LO 3
DECEMBER
TRANSACTIONS
ACCOUNTING EQUATION IMPACT
Assets
=
Liabilities
increase
decrease
+
Stockholders’ Equity

75. December Transactions
o On December 23, NetSolutions paid $1,450 for
supplies.
c. 2014 Cengage Learning. All Rights Reserved. May not be copied, scanned, or duplicated, or posted to a publicly accessible website, in whole or in part.

76. DECEMBER
TRANSACTIONS
ACCOUNTING EQUATION IMPACT
Assets
=
Liabilities
decrease
increase
+
Stockholders’ Equity

77. December Transactions
o On December 27, NetSolutions paid the
receptionist and the part-time assistant $1,200
for two weeks’ wages.
c. 2014 Cengage Learning. All Rights Reserved. May not be copied, scanned, or duplicated, or posted to a publicly accessible website, in whole or in part.

78. DECEMBER
TRANSACTIONS
ACCOUNTING EQUATION IMPACT
Assets
=
decrease
Liabilities
+ Stockholders’ Equity (Expense)
increase

79. December Transactions
o On December 31, NetSolutions paid its $310
telephone bill for the month.
c. 2014 Cengage Learning. All Rights Reserved. May not be copied, scanned, or duplicated, or posted to a publicly accessible website, in whole or in part.

80. DECEMBER
TRANSACTIONS
ACCOUNTING EQUATION IMPACT
Assets
=
decrease
Liabilities
+
Stockholders’ Equity (Expense)
increase

81. December Transactions
o On December 31, NetSolutions paid its $225
electric bill for the month.
c. 2014 Cengage Learning. All Rights Reserved. May not be copied, scanned, or duplicated, or posted to a publicly accessible website, in whole or in part.

82. DECEMBER
TRANSACTIONS
ACCOUNTING EQUATION IMPACT
Assets
=
decrease
Liabilities
+
Stockholders’ Equity (Expense)
increase

83. December Transactions
o On December 31, NetSolutions received $2,870
from fees earned for the second half of
December.
c. 2014 Cengage Learning. All Rights Reserved. May not be copied, scanned, or duplicated, or posted to a publicly accessible website, in whole or in part.

84. DECEMBER
TRANSACTIONS
ACCOUNTING EQUATION IMPACT
Assets
increase
=
Liabilities
+
Stockholders’ Equity (Revenue)
increase

85. December Transactions
o On December 31, fees earned on account
totaled $1,120 for the second half of
December.
c. 2014 Cengage Learning. All Rights Reserved. May not be copied, scanned, or duplicated, or posted to a publicly accessible website, in whole or in part.

86. DECEMBER
TRANSACTIONS
ACCOUNTING EQUATION IMPACT
Assets
increase
=
Liabilities
+ Stockholders’ Equity (Revenue)
increase

87. December Transactions
o On December 31, paid dividends of $2,000.
c. 2014 Cengage Learning. All Rights Reserved. May not be copied, scanned, or duplicated, or posted to a publicly accessible website, in whole or in part.

88. DECEMBER
TRANSACTIONS
ACCOUNTING EQUATION IMPACT
Assets
=
decrease
Liabilities
+ Stockholders’ Equity (Dividends)
increase

89. LEDGER
NETSOLUTIONS

90. LEDGER
NETSOLUTIONS

91. LEDGER
NETSOLUTIONS

92. Lear
ning
Obje
Prep
ctive
are a
n un
and
adju
ex
s
sted
plain
trial
how
bala
it can
be u nce
disco
se d t
o
ver e
rrors
.
4
c. 2014 Cengage Learning. All Rights Reserved. May not be copied, scanned, or duplicated, or posted to a publicly accessible website, in whole or in part.

93. Trial Balance
o
The equality of debits and credits in the
ledger should be proved at the end of each
accounting period by preparing a trial
balance.
c. 2014 Cengage Learning. All Rights Reserved. May not be copied, scanned, or duplicated, or posted to a publicly accessible website, in whole or in part.

94. UNADJUSTED
TRIAL BALANCE

95. Trial Balance Errors - Transposition
o
A transposition occurs when the order of the
digits is changed by mistake, such as writing
$542 as $452 or $524.
c. 2014 Cengage Learning. All Rights Reserved. May not be copied, scanned, or duplicated, or posted to a publicly accessible website, in whole or in part.

96. Trial Balance Errors - Slide
o
In a slide, the entire number is moved one or
more spaces to the right or the left by mistake,
such as writing $542.00 as $54.20 or $97.50 as
$975.00.
c. 2014 Cengage Learning. All Rights Reserved. May not be copied, scanned, or duplicated, or posted to a publicly accessible website, in whole or in part.

97. Errors Not Affecting the Trial Balance
o
If an error has already been journalized and
posted to the ledger, a correcting journal
entry is normally prepared.
c. 2014 Cengage Learning. All Rights Reserved. May not be copied, scanned, or duplicated, or posted to a publicly accessible website, in whole or in part.

98. Errors Not Affecting the Trial Balance
o Another type of error is a posting error.
o Assume that on May 5 a $12,500 purchase of
office equipment on account was incorrectly
journalized and posted as a debit to supplies
and a credit to accounts payable for $12,500.
c. 2014 Cengage Learning. All Rights Reserved. May not be copied, scanned, or duplicated, or posted to a publicly accessible website, in whole or in part.

99. Errors Not Affecting the Trial Balance
o The entry to correct the error is:
c. 2014 Cengage Learning. All Rights Reserved. May not be copied, scanned, or duplicated, or posted to a publicly accessible website, in whole or in part.

100. Lear
ning
Obje
Desc
ctive
r ibe
horiz
onta and illu
s
l
com analysis trate the
pany
’s pe in evalua use of
r
finan formanc ting a
e
cial c
ondi and
t i on.
5
c. 2014 Cengage Learning. All Rights Reserved. May not be copied, scanned, or duplicated, or posted to a publicly accessible website, in whole or in part.

101. Horizontal Analysis
o In horizontal analysis, the amount of each item
on a current financial statement is compared
with the same item on an earlier statement.
o When two statements are being compared, the
earlier statement is used as the base for
computing the amount and the percent of
change.
c. 2014 Cengage Learning. All Rights Reserved. May not be copied, scanned, or duplicated, or posted to a publicly accessible website, in whole or in part.

102. HORIZONTAL
ANALYSIS
$3,000
$12,000
= 25.0%

103. ing
lyz s
na on
A
cti
sa
ran
T
nd
eE
Th
103
c. 2014 Cengage Learning. All Rights Reserved. May not be copied, scanned, or duplicated, or posted to a publicly accessible website, in whole or in part.