Chapter 1 An Introduction to Accounting 2
Chapter 2 Accounting for Accruals and Deferrals 48
Chapter 3 Accounting for Merchandising Businesses 92
Chapter 4 Internal Controls, Accounting for Cash, and Ethics 130
Chapter 5 Accounting for Receivables and Inventory Cost Flow 162
Chapter 6 Accounting for Long-Term Operational Assets 206
Chapter 7 Accounting for Liabilities 246
Chapter 8 Proprietorships, Partnerships, and Corporations 292
Chapter 9 Financial Statement Analysis 324
Chapter 10 An Introduction to Management Accounting 362
Chapter 11 Cost Behavior, Operating Leverage, and Profitability Analysis 402
Chapter 12 Cost Accumulation, Tracing, and Allocation 436
Chapter 13 Relevant Information for Special Decisions 468
Chapter 14 Planning for Profit and Cost Control 504
Chapter 15 Performance Evaluation 536
Chapter 16 Planning for Capital Investments 568
Appendix A Accessing the EDGAR Database through the Internet 601
Appendix B The Double-Entry Accounting System 602