2 The Recording Process 50
3 Adjusting the Accounts 98
4 Completing the Accounting Cycle 152
5 Accounting for Merchandising Operations 208
6 Inventories 260
7 Accounting Information Systems 314
8 Fraud, Internal Control, and Cash 360
9 Accounting for Receivables 414
10 Plant Assets, Natural Resources, and Intangible Assets 456
11 Current Liabilities and Payroll Accounting 508
12 Accounting for Partnerships 552
13 Corporations: Organization and Capital Stock Transactions 592
14 Corporations: Dividends, Retained Earnings, and Income Reporting 632
15 Long-Term Liabilities 668
16 Investments 722
17 Statement of Cash Flows 760
18 Financial Statement Analysis 824
19 Managerial Accounting 876
20 Job Order Costing 922
21 Process Costing 964
22 Cost-Volume-Profit 1010
23 Budgetary Planning 1052
24 Budgetary Control and Responsibility Accounting 1096
25 Standard Costs and Balanced Scorecard 1146
26 Incremental Analysis and Capital Budgeting 1192
APPENDICES
A Specimen Financial Statements: PepsiCo, Inc. A1
B Specimen Financial Statements: The Coca-Cola Company, Inc. B1
C Specimen Financial Statements: Zetar plc C1
D Time Value of Money D1
E Using Financial Calculators E1
F Standards of Ethical Conduct for Management Accountants F1