Preface
Part One. The Nature and Environment of Accounting
Chapter 1. The Environment of Accounting
Chapter 2. Accounting: An Information System
Part Two. Major Financial Statements
Chapter 3. The Statement of Financial Position
Chapter 4. The Income Statement
Part Three. The Accounting Cycle and Procedures
Chapter 5. The Accounting Cycle - Analyzing and Recording Transactions
Chapter 6. The Accounting Cycle - Continued
Chapter 7. Adjusting Entries
Chapter 8. Impact Analysis
Chapter 9. Data Processing Systems
Part Four. Current Assets
Chapter 10. Effective Control and Use of Cash
Chapter 11. Temporary and Permanent Invesments
Chapter 12. Valuation and Control of Receivables
Chapter 13. Valuation and Control of Inventory
Part Five. Long-Lived Assets and Liabilities
Chapter 14. Long-Lived Assets
Chapter 15. Liabilities
Chapter 16. Owners`s Equity at Formation
Chapter 17. Retained Earnengs, Dividends, Treasury Stock, Book Value, Earnings per Share
Chapter 18. Single Proprietorships and Partnerships
Chapter 19. Combined Corporate Entities
Part Seven. Additional Topics in Financial Accounting
Chapter 20. Reporting Changes in Financial Position
Chapter 21. Financial Statement Analysis, Price-Level Changes, Current-Value Accounting, and the Human Element in Accounting
Chapter 22. Income Taxes
Glossary
Appendix: Sample Financial Statement from an Annual Report
Index