Table of Contents Chapter Chapter Title

1 Accounting and the business environment

2 Recording business transactions

3 The adjusting process

4 Completing the accounting cycle

5 Merchandising operations

6 Merchandise inventory

7 Internal control and cash

8 Receivables

9 Plant assets and intangibles

10 Current liabilities and payroll

11 Long-term liabilities, Bonds Payable, and Classification of Liabilities on the Balance Sheet

12 Corporations, paid-in capital, and the balance sheet

13 Corporations: effects on retained earnings and the income statement

14 Statement of cash flows

15 Financial statement analysis

16 Introduction to management accounting

17 Job order and process costing

18 Activity-based costing and other cost-management tools

19 Cost-volume-profit analysis

20 Short-term business decisions

21 Capital investment decisions and the time value of money

22 The master budget and responsibility accounting

23 Flexible budgets and standard costs

24 Performance evaluation and the balanced scorecard P Partnerships