CHAPTER 1 AN OVERVIEW OF ACCOUNTING
1-1 WHAT IS ACCOUNTING
1-2 THE ENVIRONMENT OF FINANCIAL ACCOUNTING
1-3 GENERALLY ACCEPTED ACCOUNTING PRINCIPLES
1-4 FORMS OF BUSINESS ORGANIZATIONS
Key Words, Phrases and Special Terms
CHAPTER 2 FINANCIAL STATEMENTS
2-1 THE BALANCE SHEET
2-2 ACCOUNTING EQUATION
2-3 TRANSACTIONS AND THE ACCOUNTING EQUATION
2-4 THE INCOME STATEMENT
2-5 THE STATEMENT OF RETAINED EARNINGS
2-6 THE STATEMENT OF CASH FLOWS
2-7 THE RELATIONSHIPS AMONG THE FINANCIAL STATEMENTS
Key Words, Phrases and Special Terms
CHAPTER 3 ACCOUNTING CYCLE
3-1 THE LEDGER
3-2 DOUBLE-ENTRY ACCOUNTING
3-3 THE JOURNAL
3-4 ADJUSTING ENTRIES
3-5 CLOSING ENTRIES AND THE CLOSING PROCESS
3-6 THE COMPLETE ACCOUNTING CYCLE
Key Words, Phrases and Special Terms
CHAPTER 4 CASH AND ACCOUNTS RECEIVABLE
4-1 CASH
4-2 ACCOUNTS RECEIVABLE
Key Words, Phrases and Special Terms
CHAPTER 5 MERCHANDISE INVENTORY
5-1 WHAT IS INVENTORY
5-2 ACQUIRING INVENTORY:WHAT COSTS TOCAPITALIZE
5-3 CARRYING INVENTORY:THE PERPETUAL OR PERIODIC METHOD
5-4 ERRORS IN THE INVENTORY COUNT
5-5 SELLING INVENTORY:WHICH COST
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CHAPTER 6 INVESTMENTS IN EQUITY
CHAPTER 7 PLANT ASSETS AND
CHAPTER 8 CURRENT LIABILITIES AND CONTINGENCIES
CHAPTER 9 LONG-TERM LIABILITIES
CHAPTER 10 OWNER'S EQUITY PARTNERSHIP
CHAPTER 11 OWNER'S EQUITY
CHAPTER 12 STATEMENT OF CASH
CHAPTER 13 USING FINANCIAL STATEMENT INFORMATION
CHAPTER 14 ACCOUNTING IN THE 21ST CENTURY
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