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Fundamental Accounting Principles

by ; ;
Edition:
16th
ISBN13:

9780072423396

ISBN10:
0072423390
Media:
Hardcover
Pub. Date:
6/1/2001
Publisher(s):
McGraw-Hill College
List Price: $131.75

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Summary

The 11th edition of this text is on contemporary changes and traditional strengths, incorporating the 1986 Tax Reform Act, and providing new problems and examples based on real companies.

Table of Contents

Preface v
Accounting in the Information Age
2(32)
Information Age
4(3)
Influence of Accounting
4(1)
Business and Investment
4(2)
Focus on Accounting
6(1)
Setting Accounting Rules
7(1)
Accounting and Technology
7(1)
Forms of Organization
7(3)
Business Organization
8(1)
Nonbusiness Organization
9(1)
Activities in Organizations
10(1)
Planning
10(1)
Financing
10(1)
Investing
10(1)
Operating
11(1)
Financial Statements
11(2)
Balance Sheet
12(1)
Income Statement
12(1)
Statement of Changes in Owner's Equity
12(1)
Statement of Cash Flows
12(1)
Users of Accounting Information
13(3)
External Information Users
13(1)
Internal Information Users
14(2)
Ethics and Social Responsibility
16(2)
Understanding Ethics
16(1)
Social Responsibility
17(1)
Opportunities in Practice
18(3)
Financial Accounting
18(1)
Managerial Accounting
19(1)
Tax Accounting
19(1)
Accounting Specialization
19(1)
Accounting-Related Opportunities
20(1)
Using the Information---Return on Investment
21(13)
Financial Statements and Business Transactions
34(44)
Communicating with Financial Statements
36(5)
Previewing Financial Statements
36(4)
Financial Statements and Organizational Form
40(1)
Generally Accepted Accounting Principles
41(5)
Financial Reporting Environment
41(1)
Setting Accounting Principles
42(1)
International Accounting Principles
43(1)
Principles of Accounting
43(3)
Transactions and the Accounting Equation
46(6)
Transaction Analysis---Part I
46(3)
Transaction Analysis---Part II
49(2)
Summary of Transactions
51(1)
Financial Statements
52(4)
Income Statement
52(1)
Statement of Changes in Owner's Equity
53(1)
Balance Sheet
53(1)
Statement of Cash Flows
53(3)
Using the Information---Return on Equity
56(22)
Analyzing and Recording Transactions
78(46)
Transactions and Documents
80(1)
Transactions and Events
80(1)
Source Documents
80(1)
Accounts and Double-Entry Accounting
81(7)
The Account
81(1)
Asset Accounts
82(1)
Liability Accounts
83(1)
Equity Accounts
84(1)
Ledger and Chart of Accounts
85(1)
Debits and Credits
86(1)
Double-Entry Accounting
87(1)
Processing Transactions
88(4)
Journalizing Transactions
89(1)
Balance Column Accounts
89(1)
Posting Journal Entries
90(2)
Analyzing Transactions
92(5)
Accounting Equation Analysis
96(1)
Financial Statement Links
97(1)
Trial Balance
97(4)
Preparing a Trial Balance
97(1)
Using a Trial Balance
97(1)
Searching for Errors
98(2)
Correcting Errors
100(1)
Presentation Issues
100(1)
Using the Information---Debt Ratio
101(23)
Accrual Accounting and Financial Statements
124(44)
Timing and Reporting
126(3)
The Accounting Period
126(1)
Purpose of Adjusting
127(1)
Recognizing Revenues and Expenses
127(1)
Accrual Basis versus Cash Basis
128(1)
Adjusting Accounts
129(11)
Framework for Adjustments
129(1)
Adjusting Prepaid Expenses
130(1)
Adjusting for Depreciation
131(2)
Adjusting Unearned Revenues
133(1)
Adjusting Accrued Expenses
134(2)
Adjusting Accrued Revenues
136(1)
Links to Financial Statements
137(1)
Adjusted Trial Balance
138(1)
Accrual Reversals in Future Periods
138(2)
Preparing Financial Statements
140(2)
Using the Information---Profit Margin
142(2)
Appendix 4A Alternative Accounting for Prepaids
144(24)
Completing the Accounting Cycle
168(44)
Closing Process
170(4)
Temporary and Permanent Accounts
170(1)
Recording Closing Entries
170(4)
Post-Closing Trial Balance
174(1)
Work Sheet as a Tool
174(8)
Benefits of a Work Sheet
176(1)
Using a Work Sheet
176(4)
Statement of Cash Flows
180(1)
Reviewing the Accounting Cycle
181(1)
Classified Balance Sheet
182(3)
Classification Structure
182(1)
Classification Categories
183(2)
Using the Information---Current Ratio
185(3)
Appendix 5A Reversing Entries
188(24)
Accounting for Merchandising Activities
212(48)
Merchandising Activities
214(3)
Reporting Financial Performance
214(1)
Reporting Financial Condition
215(1)
Operating Cycle
215(1)
Inventory Systems
216(1)
Merchandise Purchases
217(6)
Trade Discounts
218(1)
Purchase Discounts
218(1)
Managing Discounts
219(1)
Purchase Returns and Allowances
220(1)
Discounts and Returns
221(1)
Transportation Costs
221(1)
Transfer of Ownership
221(1)
Recording Purchases Information
222(1)
Merchandise Sales
223(3)
Sales Transactions
223(1)
Sales Discounts
224(1)
Sales Returns and Allowances
225(1)
Additional Merchandising Issues
226(4)
Cost and Price Adjustments
226(1)
Adjusting Entries
227(1)
Closing Entries
228(1)
Merchandising Cost Flows
229(1)
Merchandising Cost Accounts
229(1)
Income Statement Formats
230(2)
Multiple-Step Income Statement
230(1)
Single-Step Income Statement
230(1)
Merchandising Cash Flows
231(1)
Using the Information---Acid-Test and Gross Margin
232(5)
Appendix 6A Comparing Periodic and Perpetual Inventory Systems
237(23)
Merchandise Inventories and Cost of Sales
260(40)
Assigning Costs to Inventory
262(4)
Specific Identification
263(1)
First-In, First-Out
264(1)
Last-In, First-Out
265(1)
Weighted Average
265(1)
Inventory Costing and Technology
265(1)
Inventory Analysis and Effects
266(4)
Financial Reporting
266(1)
Tax Reporting
267(1)
Consistency in Reporting
268(1)
Errors in Reporting Inventory
268(2)
Inventory Items and Costs
270(3)
Items in Merchandise Inventory
270(1)
Costs of Merchandise Inventory
271(1)
Physical Count of Merchandise Inventory
271(1)
Subsidiary Inventory Records
272(1)
Other Inventory Valuations
273(4)
Lower of Cost or Market
273(1)
Retail Inventory Method
274(1)
Gross Profit Method
275(2)
Using the Information---Inventory Turnover and Days' Sales in Inventory
277(6)
Appendix 7A Assigning Costs to Inventory---Periodic System
283(17)
Accounting Information Systems
300(52)
Fundamental System Principles
302(1)
Control Principle
302(1)
Relevance Principle
302(1)
Compatibility Principle
302(1)
Flexibility Principle
302(1)
Cost-Benefit Principle
303(1)
Components of Accounting Systems
303(2)
Source Documents
303(1)
Input Devices
303(1)
Information Processor
304(1)
Information Storage
304(1)
Output Devices
304(1)
Special Journals in Accounting
305(11)
Basics of Special Journals
305(1)
Subsidiary Ledgers
306(1)
Sales Journal
307(4)
Cash Receipts Journal
311(2)
Purchases Journal
313(2)
Cash Disbursements Journal
315(1)
General Journal Transactions
316(1)
Technology-Based Accounting Systems
316(3)
Computer Technology in Accounting
317(1)
Data Processing in Accounting
317(1)
Computer Networks in Accounting
318(1)
Enterprise Resource Planning Software
318(1)
Using the Information---Business Segments
319(5)
Appendix 8A Special Journals under a Periodic System
324(28)
Cash and Internal Control
352(42)
Internal Control
354(4)
Purpose of Internal Control
354(1)
Principles of Internal Control
354(2)
Technology and Internal Control
356(1)
Limitations of Internal Control
357(1)
Control of Cash
358(8)
Cash, Cash Equivalents, and Liquidity
358(1)
Control of Cash Receipts
359(2)
Control of Cash Disbursements
361(5)
Banking Activities as Controls
366(7)
Basic Bank Services
366(1)
Electronic Funds Transfer
367(1)
Bank Statement
367(2)
Bank Reconciliation
369(4)
Using the Information---Days' Sales Uncollected
373(2)
Appendix 9A Document Flow in a Voucher System
375(19)
Receivables and Short-Term Investments
394(42)
Accounts Receivable
396(11)
Recognizing Accounts Receivable
396(3)
Valuing Accounts Receivable
399(1)
Direct Write-Off Method
400(1)
Allowance Method
401(2)
Estimating Bad Debts Expense
403(4)
Installment Accounts Receivable
407(1)
Notes Receivable
407(4)
Computations for Notes
408(1)
Receipt of a Note
409(1)
Honoring and Dishonoring a Note
409(1)
End-of-Period Interest Adjustment
410(1)
Converting Receivables to Cash before Maturity
411(2)
Selling Accounts Receivable
411(1)
Pledging Accounts Receivable
411(1)
Discounting Notes Receivable
411(2)
Short-Term Investments
413(3)
Accounting for Short-Term Investments
413(1)
Valuing and Reporting Short-Term Investments
414(2)
Using the Information---Accounts Receivable Turnover
416(20)
Plant Assets, Natural Resources, and Intangibles
436(44)
Section 1---Plant Assets
438(1)
Cost of Plant Assets
439(2)
Land
439(1)
Land Improvements
440(1)
Buildings
440(1)
Machinery and Equipment
440(1)
Lump-Sum Purchase
440(1)
Depreciation
441(8)
Factors in Computing Depreciation
441(1)
Depreciation Methods
442(5)
Partial Year Depreciation
447(1)
Revising Depreciation
447(1)
Reporting Depreciation
448(1)
Revenue and Capital Expenditures
449(1)
Ordinary Repairs
449(1)
Betterments and Extraordinary Repairs
450(1)
Disposals of Plant Assets
450(4)
Discarding Plant Assets
451(1)
Selling Plant Assets
451(1)
Exchanging Plant Assets
452(2)
Section 2---Natural Resources
454(1)
Acquisition and Depletion
454(1)
Plant Assets Used in Extracting Resources
455(1)
Section 3---Intangible Assets
455(4)
Accounting for Intangible Assets
455(1)
Patents
456(1)
Copyrights
456(1)
Leaseholds
456(1)
Leasehold Improvements
457(1)
Franchises and Licenses
457(1)
Goodwill
457(2)
Trademarks and Trade Names
459(1)
Cash Flow Impacts of Long-Term Assets
459(1)
Using the Information---Total Asset Turnover
459(21)
Current Liabilities
480(46)
Characteristics of Liabilities
482(2)
Defining Liabilities
482(1)
Classifying Liabilities
482(1)
Uncertainty in Liabilities
483(1)
Known (Determinable) Liabilities
484(8)
Accounts Payable
484(1)
Sales Taxes Payable
484(1)
Unearned Revenues
484(1)
Short-Term Notes Payable
485(4)
Payroll Liabilities
489(3)
Estimated Liabilities
492(4)
Health and Pension Benefits
492(1)
Vacation Pay
493(1)
Bonus Plans
493(1)
Warranty Liabilities
493(1)
Income Tax Liabilities
494(1)
Deferred Income Tax Liabilities
495(1)
Contingent Liabilities
496(1)
Accounting for Contingent Liabilities
496(1)
Reasonably Possible Contingent Liabilities
496(1)
Long-Term Liabilities
497(1)
Known Long-Term Liabilities
497(1)
Estimated Long-Term Liabilities
498(1)
Contingent Long-Term Liabilities
498(1)
Using the Information---Times Interest Earned
498(4)
Appendix 12A Payroll Reports, Records, and Procedures
502(24)
Partnerships
526(28)
Partnership Form of Organization
528(3)
Characteristics of Partnerships
528(1)
Organizations with Partnership Characteristics
529(1)
Choosing a Business Form
530(1)
Basic Partnership Accounting
531(4)
Organizing a Partnership
531(1)
Dividing Income or Loss
532(2)
Partnership Financial Statements
534(1)
Admission and Withdrawal of Partners
535(3)
Admission of a Partner
535(1)
Withdrawal of a Partner
536(2)
Death of Partner
538(1)
Liquidation of a Partnership
538(2)
No Capital Deficiency
538(1)
Capital Deficiency
539(1)
Using the Information---Partner Return on Equity
540(14)
Equity Transactions and Corporate Reporting
554(60)
Corporate Form of Organization
556(2)
Characteristics of Corporations
556(1)
Organizing and Managing a Corporation
557(1)
Stock of a Corporation
558(4)
Basics of Capital Stock
559(3)
Common Stock
562(2)
Issuing Par Value Stock
562(1)
Issuing No-Par Value Stock
563(1)
Issuing Stated Value Stock
563(1)
Issuing Stock for Noncash Assets
563(1)
Preferred Stock
564(4)
Issuing Preferred Stock
565(1)
Dividend Preference
565(2)
Convertible Preferred Stock
567(1)
Callable Preferred Stock
567(1)
Motivation for Preferred Stock
567(1)
Dividends
568(5)
Cash Dividends
568(2)
Stock Dividends
570(2)
Stock Splits
572(1)
Treasury Stock
573(3)
Purchasing Treasury Stock
573(1)
Reissuing Treasury Stock
574(1)
Retiring Stock
575(1)
Reporting Income Information
576(5)
Continuing Operations
576(1)
Discontinued Segments
576(1)
Extraordinary Items
576(2)
Changes in Accounting Principles
578(1)
Earnings per Share
579(2)
Stock Options
581(1)
Retained Earnings
581(2)
Restricted Retained Earnings
582(1)
Appropriated Retained Earnings
582(1)
Prior Period Adjustments
582(1)
Changes in Accounting Estimates
583(1)
Statement of Changes in Stockholders' Equity
583(1)
Using the Information---Book Value per Share, Dividend Yield, and Price-Earnings Ratio
583(31)
Long-Term Liabilities
614(46)
Basics of Bonds
616(3)
Bond Financing
616(1)
Types of Bonds
617(1)
Bond Trading
618(1)
Bond-Issuing Procedures
619(1)
Bond Issuances
619(11)
Issuing Bonds at Par
619(1)
Bond Discount or Premium
620(1)
Issuing Bonds at a Discount
621(1)
Amortizing a Bond Discount
621(3)
Issuing Bonds at a Premium
624(1)
Amortizing a Bond Premium
625(2)
Issuing Bonds between Interest Dates
627(1)
Accruing Bond Interest Expense
628(1)
Bond Pricing
629(1)
Bond Retirement
630(1)
Bond Retirement at Maturity
630(1)
Bond Retirement before Maturity
630(1)
Bond Retirement by Conversion
631(1)
Long-Term Notes Payable
631(7)
Interest-Bearing Notes
632(1)
Noninterest-Bearing Notes
633(1)
Installment Notes
634(3)
Mortgage Notes
637(1)
Using the Information---Pledged Assets to Secured Liabilities
638(3)
Appendix 15A Present Values of Bonds and Notes
641(3)
Appendix 15B Leases and Pensions
644(16)
Long-Term Investments and International Transactions
660(30)
Classifying Investments
662(1)
Short-Term versus Long-Term Investments
662(1)
Classes of Long-Term Investments
662(1)
Long-Term Investments in Securities
663(1)
Held-to-Maturity Securities
663(6)
Available-for-Sale Securities
664(2)
Investment in Equity Securities with Significant Influence
666(2)
Investment in Equity Securities with Controlling Influence
668(1)
Accounting Summary for Investments in Securities
669(1)
Investments in International Operations
669(2)
Exchange Rates between Currencies
669(1)
Sales and Purchases Listed in a Foreign Currency
670(1)
Consolidated Statements with International Subsidiaries
671(1)
Comprehensive Income
671(1)
Using the Information---Components of Return on Total Assets
672(18)
Reporting and Analyzing Cash Flows
690(50)
Basics of Cash Flow Reporting
692(7)
Purpose of the Statement of Cash Flows
692(1)
Importance of Cash Flows
692(1)
Measuring Cash Flows
693(1)
Classifying Cash Flows
693(1)
Noncash Investing and Financing
694(2)
Format of the Statement of Cash Flows
696(1)
Preparing the Statement of Cash Flows
696(3)
Cash Flows from Operating
699(13)
Reporting Operating Cash Flows
699(2)
Direct Method of Reporting
701(5)
Indirect Method of Reporting
706(6)
Cash Flows from Investing
712(2)
Analysis of Noncurrent Assets
712(1)
Analysis of Other Assets
713(1)
Cash Flows from Financing
714(2)
Analysis of Noncurrent Liabilities
714(1)
Analysis of Equity
715(1)
Proving Cash Balances
716(1)
Using the Information---Cash Flow Analysis
716(5)
Appendix 17A Spreadsheet Preparation of the Statement of Cash Flows
721(19)
Analysis of Financial Statements
740(44)
Basics of Analysis
742(3)
Purpose of Analysis
742(1)
Building Blocks of Analysis
742(1)
Information for Analysis
743(1)
Standards for Comparison
744(1)
Tools for Analysis
744(1)
Horizontal Analysis
745(4)
Comparative Statements
745(3)
Trend Analysis
748(1)
Vertical Analysis
749(5)
Common-Size Statements
750(1)
Common-Size Graphics
750(4)
Ratio Analysis
754(10)
Liquidity and Efficiency
754(4)
Solvency
758(2)
Profitability
760(1)
Market Prospects
761(1)
Summary of Ratios
762(2)
Using the Information---Analysis Reporting
764(20)
Managerial Accounting Concepts and Principles
784(42)
Introduction to Managerial Accounting
786(5)
Purpose of Managerial Accounting
786(1)
Nature of Managerial Accounting
787(2)
Decision-Making Focus
789(1)
Increased Relevance of Managerial Accounting
789(2)
Cost Accounting Concepts
791(3)
Classification by Behavior
791(1)
Classification by Traceability
791(1)
Classification by Controllability
792(1)
Classification by Relevance
792(1)
Classification by Function
792(1)
Identifying Cost Classification
793(1)
Cost Concepts for Service Companies
794(1)
Reporting Manufacturing Activities
794(8)
Manufacturer's Balance Sheet
794(2)
Manufacturer's Income Statement
796(3)
Flow of Manufacturing Activities
799(1)
Manufacturing Statement
800(2)
Using the Information---Unit Contribution Margin
802(24)
Job Order Cost Accounting
826(38)
The Inventory System and Accounting for Costs
828(1)
General Accounting System
828(1)
Cost Accounting System
828(1)
Job Order Cost Accounting
828(11)
Job Order Manufacturing
828(2)
Job Order Cost Sheet
830(1)
Materials Cost Flows and Documents
831(2)
Labor Cost Flows and Documents
833(2)
Overhead Cost Flows and Documents
835(1)
Summary of Manufacturing Cost Flows
836(3)
Adjusting Overapplied and Underapplied Overhead
839(1)
Underapplied Overhead
840(1)
Overapplied Overhead
840(1)
Using the Information---Pricing for Services
840
Appendix 20A* General Accounting System for Manufacturing Activities
Process Cost Accounting
864(2)
Process Operations
866(1)
Comparing Job Order and Process Operations
866(3)
Organization of Process Operations
867(1)
GenX Company---An Illustration
867(2)
Process Cost Accounting
869(4)
Direct and Indirect Costs
869(1)
Accounting for Materials Costs
870(1)
Accounting for Labor Costs
871(1)
Accounting for Factory Overhead
871(2)
Equivalent Units of Production
873(1)
Accounting for Goods in Process
873(1)
Differences between Equivalent Units for Materials and for Labor and Overhead
874(1)
Accounting for First (Grinding) Department
874(7)
Physical Flow of Units
875(1)
Equivalent Units of Production
875(2)
Cost per Equivalent Unit
877(1)
Cost Reconciliation
877(1)
Process Cost Summary
878(1)
Transfers between Departments
879(2)
Accounting for Second (Mixing) Department
881(2)
Equivalent Units of Production
881(2)
Process Cost Summary
883(1)
Transfers to Finished Goods Inventory and Cost of Goods Sold
883(2)
Summary of Cost Flows
884(1)
Lean Business Model and Process Operations
884(1)
Using the Information---Hybrid Costing System
885(21)
Cost Allocation and Performance Measurement
906(40)
Overhead Cost Allocation Methods
908(5)
Two-Stage Cost Allocation
908(1)
Activity-Based Costing
909(4)
Departmental Accounting
913(2)
Motivation for Departmentalization
913(1)
Departmental Evaluation
914(1)
Departmental Reporting and Analysis
914(1)
Departmental Expense Allocation
915(6)
Direct and Indirect Expenses
915(1)
Allocation of Indirect Expenses
916(1)
Departmental Income Statements
917(3)
Departmental Contribution to Overhead
920(1)
Responsibility Accounting
921(5)
Controllable versus Direct Costs
922(1)
Responsibility Accounting System
922(2)
Joint Costs
924(2)
Using the Information---Return on Total Assets by Investment Centers
926(20)
Cost-Volume-Profit Analysis
946(32)
Identifying Cost Behavior
948(3)
Fixed Costs
948(1)
Variable Costs
949(1)
Mixed Costs
949(1)
Step-Wise Costs
949(1)
Curvilinear Costs
950(1)
Measuring Cost Behavior
951(2)
Scatter Diagrams
951(1)
High-Low Method
952(1)
Least-Squares Regression
952(1)
Comparing Cost Estimation Methods
953(1)
Break-Even Analysis
953(4)
Computing Break-Even Point
953(2)
Preparing a Cost-Volume-Profit Chart
955(1)
Assumptions of Cost-Volume-Profit Analysis
956(1)
Applying Cost-Volume-Profit Analysis
957(5)
Computing Income from Sales and Costs
957(1)
Computing Sales for a Target Income
958(1)
Computing the Margin of Safety
959(1)
Sensitivity Analysis
959(1)
Computing Multiproduct Break-Even Point
960(2)
Using the Information---Operating Leverage
962(16)
Master Budgets and Planning
978(38)
Budgeting Process
980(1)
Analysis and Future Focus
980(1)
Basis for Evaluation
980(1)
Employee Motivation
980(1)
Coordination of Activities
981(1)
Communication of Plans
981(1)
Budget Administration
981(3)
Budget Committee
981(1)
Budget Reporting
982(1)
Budget Timing
983(1)
Master Budget
984(10)
Master Budget Components
984(2)
Operating Budgets
986(3)
Capital Expenditures Budget
989(1)
Financial Budgets
990(4)
Using the Information---Activity-Based Budgeting
994(5)
Appendix 24A Production and Manufacturing Budgets
999(17)
Flexible Budgets and Standard Costs
1016(44)
Section 1---Flexible Budgets
1018(1)
Budgetary Process
1018(2)
Budgetary Control and Reporting
1018(1)
Fixed Budget Performance Report
1018(1)
Budget Reports for Evaluation
1019(1)
Flexible Budget Reports
1020(3)
Purpose of Flexible Budgets
1020(1)
Preparing Flexible Budgets
1020(2)
Flexible Budget Performance Report
1022(1)
Section 2---Standard Costs
1023(1)
Materials and Labor Standards
1023(1)
Identifying Standard Costs
1023(1)
Setting Standard Costs
1024(1)
Cost Variances
1024(4)
Cost Variance Analysis
1025(1)
Computing Cost Variances
1025(1)
Materials and Labor Variances
1026(2)
Overhead Standards and Variances
1028(6)
Setting Overhead Standards
1028(2)
Overhead Cost Variance Analysis
1030(1)
Computing Overhead Cost Variances
1031(3)
Extending Standard Costs
1034(2)
Standard Costs for Control
1034(1)
Standard Costs for Services
1034(1)
Standard Cost Accounting System
1034(2)
Using the Information---Sales Variances
1036(24)
Capital Budgeting and Managerial Decisions
1060(2)
Section 1---Capital Budgeting
1062(1)
Methods Not Using Time Value of Money
1062(4)
Payback Period
1062(3)
Accounting Rate of Return
1065(1)
Methods Using Time Value of Money
1066(6)
Net Present Value
1066(3)
Internal Rate of Return
1069(2)
Comparing Capital Budgeting Methods
1071(1)
Section 2---Managerial Decisions
1072(1)
Decisions and Information
1072(1)
Decision Making
1072(1)
Relevant Costs
1072(1)
Managerial Decision Tasks
1073(7)
Additional Business
1073(2)
Make or Buy
1075(1)
Scrap or Rework
1075(1)
Sell or Process
1076(1)
Selecting Sales Mix
1077(1)
Eliminating a Segment
1078(1)
Qualitative Decision Factors
1079(1)
Using the Information---Break-Even Time
1080
Appendix A Financial Statement Information
1(1)
Nike
2(9)
Reebok
11(4)
Gap
15
Appendix B Present and Future Values
1(1)
Credits 1(1)
Index 1(1)
Chart of Accounts 1


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