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Departmentalized Accounting | |
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Recording Departmental Purchases and Cash Payments | |
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Accounting in the Real World: New Balance | |
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Using Accounting Principles and Records | |
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Journalizing and Posting Purchases and Purchases Returns | |
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Journalizing and Posting Cash Payments | |
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End of Chapter Problems | |
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Recording Departmental Sales and Cash Receipts | |
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Accounting in the Real World: Blockbuster, Inc. | |
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Departmental Sales on Account and Sales Returns and Allowances | |
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Journalizing and Posting Cash Receipts | |
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End of Chapter Problems | |
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Calculating and Recording Departmental Payroll Data | |
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Accounting in the Real World: Cisco Systems, Inc. | |
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Completing Payroll Records for Employee Earnings and Deductions | |
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Recording a Payroll and Payroll Taxes | |
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End of Chapter Problems | |
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Financial Reporting for a Departmentalized Business | |
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Accounting in the Real World: Trek Bicyles | |
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Responsibility Accounting for a Merchandising Business | |
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Interim Departmental Statement of Gross Profit | |
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Preparing a Work Sheet for a Departmentalized Business | |
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Responsibility Statements for a Merchandising Business | |
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End-of-Period Work for a Departmentalized Business | |
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End of Chapter Problems | |
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Processing and Reporting Departmentalized Accounting Data | |
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Accounting Adjustments and Valuation | |
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A Voucher System | |
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Accounting in the Real World: Procter & Gamble | |
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Vouchers and Voucher Registers | |
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Voucher Check and Check Registers | |
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Selected Transactions in a Voucher System | |
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End of Chapter Problems | |
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Inventory Planning and Valuation | |
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Accounting in the Real World: Toys "R" Us | |
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The Nature of Merchandise Inventory | |
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Inventory Costing | |
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Estimating the Inventory | |
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End of Chapter Problems | |
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General Accounting Adjustments | |
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Accounting for Uncollectible Accounts | |
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Accounting in the Real World: J.C. Penney | |
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Direct Write-Off Method of Recording Uncollectible Accounts | |
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Allowance Method of Recording Uncollectible Accounts Expense | |
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Accounts Receivable Turnover Ratio | |
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End of Chapter Problems | |
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Accounting for Plant Assets | |
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Accounting in the Real World: Sysco | |
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Buying Plant Assets | |
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Calculating and Journalizing Depreciation Expense | |
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Disposing of Plant Assets | |
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Other Methods of Depreciation | |
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End of Chapter Problems | |
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Accounting for Notes Payable, Prepaid Expenses, and Accrued Expenses | |
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Accounting in the Real World: The Mall of America | |
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Notes Payable | |
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Prepaid Expenses | |
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Accrued Expenses | |
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End of Chapter Problems | |
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Accounting for Notes Receivable, Unearned Revenue, and Accrued Revenue | |
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Accounting in the Real World: Northwest Airlines | |
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Notes Receivable | |
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Unearned and Accrued Revenue | |
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End of Chapter Problems | |
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Corporation Accounting | |
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Organizing a Corporation and Paying Dividends | |
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Accounting in the Real World: General Mills | |
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Starting a Corporation | |
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Stock Subscriptions and the Balance Sheet | |
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Calculating and Journalizing Dividends for a Corporation | |
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End of Chapter Problems | |
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Acquiring Additional Capital for a Corporation | |
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Accounting in the Real World: Famous Dave's | |
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Capital Stock Transactions | |
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Treasury Stock Transactions | |
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Bonds Payable Transactions | |
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End of Chapter Problems | |
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Financial Analysis and Reporting for a Corporation | |
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Accounting in the Real World: Medtronics | |
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Work Sheet for a Corporation | |
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Financial Statements and Analysis | |
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Other End-of-Fiscal-Period Work | |
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| |
End of Chapter Problems | |
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Processing and Reporting Accounting Data for a Corporation | |
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Management Accounting | |
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Budgetary Planning and Control | |
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Accounting in the Real World: KPMG | |
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Budget Planning | |
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Budgeted Income Statement | |
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Cash Budgets and Performance Reports | |
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End of Chapter Problems | |
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Management Decisions Using Cost-Volume-Profit Analysis | |
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Accounting in the Real World: RC Cola | |
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Cost Characteristics That Influence Decisions | |
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Determining Breakeven | |
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Decisions That Affect Net Income | |
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End of Chapter Problems | |
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Management Decisions Using Present-Value Analysis | |
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| |
Accounting in the Real World: Verizon | |
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| |
Business Decisions Using Present Values | |
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Present Value and Annuities | |
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End of Chapter Problems | |
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Financial Statement Analysis | |
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Accounting in the Real World: Yum! Brands, Inc. | |
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Trend Analysis and Component Percentages | |
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| |
| |
Calculating Earnings Performance and Efficiency Analysis | |
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| |
Calculating Financial Strength Analysis | |
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| |
End of Chapter Problems | |
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| |
Statement of Cash Flows | |
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| |
Accounting in the Real World: Hospitality Properties Trust | |
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| |
| |
Understanding Cash Flow Analysis | |
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| |
| |
Preparing the Operating Activities Section of a Statement of Cash Flows | |
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| |
Completing the Statement of Cash Flows | |
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| |
End of Chapter Problems | |
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| |
| |
Manufacturing Cost Accounting | |
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| |
| |
Cost Accounting for a Manufacturing Business | |
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| |
Accounting in the Real World: Hershey | |
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| |
| |
Elements of Manufacturing Cost | |
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| |
| |
Maintaining Manufacturing Records | |
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| |
End of Chapter Problems | |
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| |
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Accounting Transactions and Financial Reporting for a Manufacturing Business | |
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| |
Accounting in the Real World: Toyota | |
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| |
| |
Journalizing Manufacturing Accounting Transactions | |
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| |
| |
Preparing End-of-Fiscal-Period Statements | |
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| |
End of Chapter Problems | |
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| |
| |
Processing and Reporting Cost Accounting Data for a Manufacturing Business | |
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| |
| |
Other Accounting Systems | |
| |
| |
| |
Organizational Structure of a Partnership | |
| |
| |
Accounting in the Real World: PricewaterhouseCoopers, LLP | |
| |
| |
| |
Forming a Partnership | |
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| |
| |
Admitting Partners to Existing Partnerships | |
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| |
End of Chapter Problems | |
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| |
| |
Financial Reporting for a Partnership | |
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| |
Accounting in the Real World: Hewlett-Packard Company | |
| |
| |
| |
Distribution and Withdrawal of Partnership Earnings | |
| |
| |
| |
End-of-Fiscal-Period Work for a Partnership | |
| |
| |
| |
Liquidation of a Partnership | |
| |
| |
End of Chapter Problems | |
| |
| |
| |
Budgeting and Accounting for a Not-for-Profit Organization | |
| |
| |
Accounting in the Real World: The United States Postal Service | |
| |
| |
| |
Not-for-Profit Organizations | |
| |
| |
| |
Journalizing Revenues | |
| |
| |
| |
Journalizing Expenditures, Encumbrances, and Other Transactions | |
| |
| |
End of Chapter Problems | |
| |
| |
| |
Financial Reporting for a Not-for-Profit Organization | |
| |
| |
Accounting in the Real World: San Jose | |
| |
| |
| |
Preparing a Work Sheet for a Governmental Organization | |
| |
| |
| |
Preparing Financial Statements for a Governmental Organization | |
| |
| |
| |
Recording Adjusting and Closing Entries for a Governmental Organization | |
| |
| |
End of Chapter Problems | |
| |
| |
| |
Accounting Concepts | |
| |
| |
| |
Costco's Financial Statements | |
| |
| |
| |
Using a Calculator and Computer Keypad | |
| |
| |
| |
Recycling Problems | |
| |
| |
| |
Answers to Audit Your Understanding | |
| |
| |
Glossary | |
| |
| |
Index | |