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| Accounting and the Business Environment | |
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| Accounting: The Basis for Business Decisions | |
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| The Authority Underlying Accounting | |
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| Types of Business Organization | |
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| Accounting Concepts and Principles | |
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| The Accounting Equation | |
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| Accounting for Business Transactions | |
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| The Financial Statements | |
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| Recording Business Transactions | |
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| The Account | |
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| Double-Entry Accounting | |
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| The Flow of Accounting Data | |
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| Details of Journals and Ledgers | |
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| Expanding the Accounting Equation to Account for Revenues and Expenses | |
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| Expanded Problem Including Revenues and Expenses | |
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| Using Accounting Information for Quick Decisions Making | |
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| Measuring Business Income: the Adjusting Process | |
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| Financial Statements and Adjusting Entries | |
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| Adjusting the Accounts | |
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| Prepaid (Deferrals) and Accruals | |
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| The Adjusted Trial Balance | |
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| Preparing the Financial Statements | |
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| Relationships among the Three Financial Statements | |
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| Ethical Issues in Accrual Accounting | |
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| Appendix to Chapter 3: Alternative Treatment of Prepaid Expenses and Unearned Revenues | |
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| Completing the Accounting Cycle | |
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| The Accounting Cycle | |
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| The Work Sheet | |
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| Completing the Accounting Cycle | |
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| Classifying Assets and Liabilities | |
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| Balance Sheet Formats | |
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| Accounting Ratios | |
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| Appendix to Chapter 4: Reversing Entries: An Optional Step | |
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| Merchandising Operations and the Accounting Cycle | |
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| What are Merchandising Operations? | |
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| Purchasing Merchandise: The Perpetual Inventory System | |
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| Selling Inventory and Recording Cost of Goods Sold | |
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| Adjusting and Closing the Accounts of Merchandise | |
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| Preparing the Financial Statements of a Merchandiser | |
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| Two Key Ratios for Decision Making | |
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| The Periodic System: Measuring Cost of Goods Sold and Inventory Purchases | |
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| Appendix to Chapter 5: Accounting for Merchandise in a Periodic Inventory System | |
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| Accounting Information Systems | |
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| Effective Accounting Information Systems | |
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| How Computerized and Manual Accounting Systems Work | |
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| Special Journals | |
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| The Role of the General Journals | |
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| Internal Control, Managing Cash, Making Ethical Judgments | |
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| Internal Control | |
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| The Bank Account as a Control Device | |
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| Internal Control over Cash Receipts | |
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| Internal Control over Cash Payments (Disbursements) | |
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| Using a Budget to Manage Cash | |
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| Reporting Cash on the Balance Sheet | |
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| Ethics and Accounting | |
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| Accounts and Notes Receivable | |
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| Receivables: An Introduction | |
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| Accounting for Uncollectible Accounts (Bad Debts) | |
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| Credit-Card, Bankcard, and Debit-Card Sales | |
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| Notes Receivable: An Overview | |
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| Accounting for Notes Receivable | |
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| Using Accounting Information for Decision Making | |
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| Appendix to Chapter 8: Discounting a Note Receivable | |
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| Merchandise Inventory | |
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| Accounting for Inventory and Inventory Systems | |
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| Inventory Costing Methods | |
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| The perpetual System and Inventory Costing Methods | |
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| Accounting Principles and Inventories | |
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| Other Inventory Issues | |
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| Appendix to Chapter 9: Comparing the Perpetual and Periodic Inventory Systems | |
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| Plant Assets and Intangible Assets | |
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| Measuring the Cost of Plant Assets | |
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| Measuring Plant Asset Depreciation | |
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| Other Issues in Accounting for Plant Assets | |
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| Accounting for Natural Resources | |
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| Accounting for Intangible Assets | |
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| Ethical Issues: Plant Assets and Intangibles | |
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| Current Liabilities and Payroll | |
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| Current Liabilities of Known Amount | |
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| Current Liabilities That Must Be Estimated | |
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| Ethical Issues in Reporting Liabilities | |
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| Accounting for Payroll | |
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| The Payroll System | |
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| Reporting Payroll Expense and Liabilities | |
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| Partnerships | |
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| Characteristics of a Partnership | |
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| Types of Partnerships | |
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| The Partnership Start-up | |
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| Sharing Profits and Losses, and Drawings | |
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| Admission of a Partner | |
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| Withdrawal (Resignation or Death) of a Partner | |
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| Liquidation of a Partnership | |
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| Partnership Financial Statements | |
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| Corporations: Paid-in Capital and the Balance Sheet | |
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| Corporations: An Overview | |
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| Stockholder''s Equity: The Basics | |
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| Issuing Stock | |
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| Accounting for Cash Dividends | |
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| Different Values of Stock | |
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| Evaluating Operations | |
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| Accounting for Income Taxes by Corporations | |
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| Retained Earnings, Treasury Stock, and the Income Statement | |
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| Retained Earnings, Stock Dividends, and Stock Splits | |
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| Treasury Stock | |
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| Reporting Issues | |
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| The Corporate Income Statement: Analyzing the Quality of Earnings | |
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| Long-Term Liabilities | |
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| Bonds: An Introduction | |
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| Issuing Bonds Payable to Borrow Mooney | |
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| Effective-Interest Method of Amortization | |
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| Additional Bond Topics | |
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| Appendix to Chapter 15: Time Value of Money: Future Value and Present Value | |
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| Investments and International Operations | |
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| Stock Investments: An Overview | |
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| Long-Term Investments in Bonds and Notes | |
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| Accounting for International Operations | |
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| The Statement of Cash Flows | |
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| The Statement of Cash Flows: Basic Concepts | |
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| Statement of Cash Flows: The Direct Method | |
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| Computing Individual Amounts for the Statement of Cash Flows | |
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| Statement of Cash Flows: The Indirect Method | |
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| Using Cash-Flow Information in Investment and Credit Analysis | |
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| Appendix to Chapter 17: The Work Sheet Approach to Preparing the Statement of Cash Flows | |
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| Financial Statement Analysis | |
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| The Objectives of Financial Statement Analysis | |
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| Horizontal Analysis | |
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| Vertical Analysis | |
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| Common-Size Statements | |
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| Benchmarking | |
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| Using Ratios to Make Business Decisions | |
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| Limitations of Financial Analysis | |
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| Target Annual Report | |
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| Chart of Accounts | |
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| Present and Future Tables | |
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| Check Figures | |
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| Glossary | |
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| Index | |