Accounting in Action | |
Feature Story: Knowing the Numbers | |
What Is Accounting? | |
The Building Blocks of Accounting | |
The Basic Accounting Equation | |
Using the Basic Accounting Equation | |
Financial Statements | |
All About You: Ethics: Managing Personal Financial Reporting | |
Appendix: Accounting Career Opportunities | |
The Recording Process | |
Feature Story: Accidents Happen | |
The Account | |
Steps in the Recording Process | |
The Recording Process Illustrated | |
The Trial Balance | |
All About You: Your Personal Annual Report | |
Adjusting the Accounts | |
Feature Story: What Was Your Profit? | |
Timing Issues | |
The Basics of Adjusting Entries | |
The Adjusted Trial Balance and Financial Statements | |
Appendix: Alternative Treatment of Prepaid Expenses and Unearned Revenues | |
Completing the Accounting Cycle | |
Feature Story: Everyone Likes to Win | |
Using a Worksheet | |
Closing the Books | |
Summary of the Accounting Cycle | |
The Classified Balance Sheet | |
All About You: Your Personal Balance Sheet | |
Appendix: Reversing Entries | |
Accounting for Merchandising Operations | |
Feature Story: Who Doesn't Shop at Wal-Mart? | |
Merchandising Operations | |
Recording Purchases of Merchandise | |
Recording Sales of Merchandise | |
Completing the Accounting Cycle | |
Forms of Financial Statements | |
Periodic Inventory System | |
Worksheet for a Merchandiser | |
Inventories | |
Feature Story: Where Is That Spare Bulldozer Blade? | |
Classifying Inventory | |
Determining Inventory Quantities | |
Inventory Costing | |
Inventory Errors | |
Statement Presentation and Analysis | |
All About You: Employee Theft-An Inside Job | |
Inventory Cost Flow Methods in Perpetual Inventory Systems | |
Estimating Inventories | |
Accounting Information Systems | |
Feature Story: QuickBooks r Helps This Retailer Sell Guitars | |
Basic Concepts of Accounting Information Systems | |
Subsidiary Ledgers | |
Special Journals | |
Fraud, Internal Control, and Cash | |
Feature Story: Minding the Money in Moose Jaw | |
Fraud and Internal Control | |
Cash Controls | |
Control Features: Use of a Bank | |
Reporting Cash | |
All About You: Protecting Yourself from Identity Theft | |
Accounting for Receivables | |
Feature Story: A Dose of Careful Management Keeps Receivables Healthy | |
Types of Receivables | |
Accounts Receivable | |
Notes Receivable | |
Statement Presentation and Analysis | |
All About You: Should You Be Carrying Plastic? | |
Plant Assets, Natural Resources, and Intangible Assets | |
Feature Story: How Much for a Ride to the Beach? | |
Plant Assets | |
Determining the Cost of Plant Assets | |
Depreciation | |
Expenditures During Useful Life | |
Plant Assets Disposals | |
Natural Resources | |
Intangible Assets | |
Accounting for Intangible Assets | |
Research and Development Costs | |
Statement Presentation and Analysis | |
All About You: Buying a Wreck of Your Own | |
Appendix: Exchange of Plant Assets | |
Current Liabilities and Payroll Accounting | |
Feature Story: Financing His Dreams | |
Accounting for Current Liabilities | |
Conting | |
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