2 The Recording Process
3 Adjusting the Accounts
4 Completing the Accounting Cycle
5 Accounting for Merchandising Operations
6 Inventories
7 Fraud, Internal Control, and Cash
8 Accounting for Receivables
9 Plant Assets, Natural Resources, and Intangible Assets 386
10 Liabilities
11 Corporations: Organizations, Share Transactions, Dividends, and Retained Earnings 494
12 Investments
13 Statement of Cash Flows
14 Financial Statement Analysis
APPENDICES
A Specimen Financial Statements: Cadbury
B Specimen Financial Statements: Nestlé
C Time Value of Money
D Payroll Accounting
E Subsidiary Ledgers and Special Journals
F Other Significant Liabilities
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