Table of Contents

PART I Basic Accounting Systems
Chapter 1. Introduction to Accounting Concepts and Practice
Chapter 2. Analyzing Transactions
Chapter 3. The Matching Concept and the Adjusting Process
Chapter 4. Completing the Accounting Cycle

PART II Advanced Accounting Systems
Chapter 5. Accounting Systems, Internal Control, and Special Journals
Chapter 6. Accounting for Merchandising Businesses

PART III Assets & Liabilities
Chapter 7. Cash
Chapter 8. Receivables and Temporary Investments
Chapter 9. Inventories
Chapter 10. Plant Assets and Intangible Assets
Chapter 11. Payroll, Notes Payable, and Other Current Liabilities

PART IV Accounting Principles
Chapter 12. Concepts and Principles

PART V Partnerships
Chapter 13. Partnership Formation, Income Division, and Liquidation

PART VI Corporations
Chapter 14. Corporations: Organization and Equity Rights
Chapter 15. Corporate Earnings, International Transactions, and Investments in Stocks
Chapter 16. Bonds Payable and Investments in Bonds
Chapter 17. Statement of Cash Flows

PART VII Managerial Accounting Principles and Systems
Chapter 18. Managerial Accounting Concepts and Principles
Chapter 19. Job Order Cost Systems
Chapter 20. Process Cost Systems

PART VIII Planning and Control
Chapter 21. Cost Behavior and Cost-Volume-Profit Analysis
Chapter 22. Budgeting
Chapter 23. Performance Evaluation Using Variances from Standard Costs
Chapter 24. Performance Evaluation for Decentralized Operations
Chapter 25. Differential Analysis and Product Pricing

PART IX Decision Making
Chapter 26. Capital Investment Analysis

Includes index.