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| Accounting in Action | |
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| What Is Accounting | |
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| The Building Blocks of Accounting | |
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| The Basic Accounting Equation | |
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| Using the Basic Accounting Equation | |
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| Financial Statements | |
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| All About You: ETHICS: MANAGING PERSONAL FINANCIAL REPORTING | |
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| Appendix: Accounting Career Opportunities | |
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| The Recording Process | |
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| The Account | |
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| Steps in the Recording Process | |
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| The Recording Process Illustrated | |
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| The Trial Balance | |
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| All About You: YOUR PERSONAL ANNUAL REPORT | |
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| Adjusting the Accounts | |
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| Timing Issues | |
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| The Basics of Adjusting Entries | |
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| The Adjusted Trial Balance and Financial Statements | |
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| All About You: IS YOUR OLD COMPUTER A LIABILITY | |
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| Appendix: Alternative Treatment of Prepaid Expenses and Unearned Revenues | |
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| Completing the Accounting Cycle | |
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| Using a Worksheet | |
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| Closing the Books | |
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| Summary of the Accounting Cycle | |
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| The Classified Balance Sheet | |
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| Long-Term Investments | |
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| All About You: YOUR PERSONAL BALANCE SHEET | |
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| Appendix: Reversing Entries | |
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| Accounting for Merchandising Operations | |
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| Merchandising Operations | |
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| Recording Purchases of Merchandise | |
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| Recording Sales of Merchandise | |
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| Completing the Accounting Cycle | |
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| Forms of Financial Statements | |
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| All About You: WHEN IS A SALE A SALE? | |
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| Determining Cost of Goods Sold Under a Periodic System | |
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| Periodic Inventory System | |
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| Worksheet for a Merchandising Company | |
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| Inventories | |
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| Classifying Inventory | |
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| Determining Inventory Quantities | |
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| Inventory Costing | |
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| Inventory Errors | |
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| Statement Presentation and Analysis | |
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| All About You: EMPLOYEE THEFT-AN INSIDE JOB | |
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| Inventory Cost Flow Methods in Perpetual Inventory Systems | |
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| Estimating Inventories | |
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| Accounting Information Systems | |
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| Basic Concepts of Accounting Information Systems | |
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| Computerized Accounting Systems | |
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| Manual Accounting Systems | |
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| Subsidiary Ledgers | |
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| Special Journals | |
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| All About You: KEEPING TRACK OF THE DOCUMENTS IN YOUR LIFE | |
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| Internal Control and Cash | |
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| Internal Control | |
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| Cash Controls | |
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| Use of a Bank | |
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| Reporting Cash | |
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| All About You: PROTECTING YOURSELF FROM IDENTITY THEFT | |
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| Accounting for Receivables | |
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| Types of Receivables | |
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| Accounts Receivable | |
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| Notes Receivable | |
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| Statement Presentation and Analysis | |
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| All About You: SHOULD YOU BE CARRYING PLASTIC? | |
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| Plant Assets, Natural Resources, and Intangible Assets | |
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| Plant Assets | |
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| Determining the Cost of Plant Assets | |
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| Depreciation | |
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| Expenditures During Useful Life | |
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| Plant Asset Disposals | |
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| Natural Resources | |
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| Intangible Assets | |
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| Accounting for Intangible Assets | |
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| Research and Development Costs | |
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| Statement Presentation and Analysis | |
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| All About You: BUYING A WRECK OF YOUR OWN | |
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| Appendix: Exchange of Plant Assets | |
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| Current Liabilities and Payroll Accounting | |
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| Accounting for Current Liabilities | |
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| Contingent Liabilities | |
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| Payroll Accounting | |
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| All About You: YOUR BOSS WANTS TO KNOW IF YOU JOGGED TODAY | |
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| Appendix: Additional Fringe Benefits | |
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| Accounting for Partnerships | |
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| Partnership Form of Organization | |
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| Basic Partnership Accounting | |
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| Liquidation of a Partnership | |
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| All About You: HOW WELL DO YOU KNOW YOUR PARTNER? | |
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| Appendix: Admission and Withdrawal of Partners | |
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| Corporations: Organization and Capital Stock Transactions | |
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| The Corporat | |