Chapter 1 Introduction to Accounting
1 Accounting: an Information System
2 Accounting and Business Organizations
3 Users of Financial Information
4 Accounting Standards Generally Accepted Accounting Principles
5 Two Kinds of Accounting
6 Ethics in Accounting
7 The Accounting Profession
8 The Accounting Equation
9 Accounting for Business Transactions
Chapter 2 Recording Business Transactions
1 The Account
2 Double-Entry Bookkeeping
3 The T Account
4 The Journals
5 The Ledger
6 The Trial Balance
7 Accrual Basis Versus Cash Basis
8 Adjustments to the Accounts
9 Permanent and Temporary Accounts
10 Closing Entries
11 Errors and Correcting Errors
12 Financial Statements
13 The Accounting Cycle
Chapter 3 Accounting for Merchandising Business
1 The Operating Cycle for a Merchandising Business
2 Purchase of Merchandise Inventory
3 Sale of Merchandise Inventory
4 Cost of Goods Sold
5 Perpetual and Physical Inventory System
6 Inventory Costing Methods
7 Lower-of-Cost-or-Market Rule LCM
8 Methods of Estimating Inventory
9 Inventory Errors
10 Format of Income Statement
Chapter 4 Internal Control and Cash Transactions
1 Internal Control System
2 Internal Control Over Cash Receipts
3 Internal Control Over Cash Disbursements
4 The Sarbanes-Oxley Act SOX
5 Bank Account and Bank Reconciliation
6 Petty Cash Fund
Chapter 5 Short-Term Investments and Receivables
1 Short-Term Investments
2 Types of Receivables
3 Main Issues in Managing Receivables
4 Accounts Receivable and Bad Debts
5 Selling Factoring Receivables
6 Notes Receivable
Chapter 6 Long-Term Assets and Intangible Assets
1 Capital Expenditures Versus Operating Expenditures
2 The Cost of a Long-term Asset
3 Depreciation of Long-term Assets
4 Special Issues in Depreciation Accounting
5 Disposal of Fixed Assets
6 Natural Resources and Depletion
7 Intangible Assets and Amortization
Chapter 7 Current Liabilities and Payroll Accounting
1 Current Liabilities
2 Contingent Liabilities
3 Accounting for Payroll
4 Internal Control for Payroll
Chapter 8 Corporation
1 Characteristics of a Corporation
2 Organizing a Corporation
3 Stockholders'' Rights
4 Stockholders'' Equity
5 Classes of Shares
6 Issuing Shares
7 Dividends on Preferred and Common Shares
8 Dividend Dates
9 Stock Dividends
10 Different Values of Shares
11 Stock Splits
12 Treasury Stock
13 Appropriations of Retained Earnings
14 Corporation Income Statement
15 Earnings per Share
Chapter 9 Long-Term Liabilities and Investments
1 Bonds: Nature and Types
2 Bond Prices
3 Issuing Bonds Payable
4 Current Portion of Long-Term Debt
5 Callable Bonds
6 Convertible Bonds
7 Advantage of Financing Operation with Debt versus Stock
8 Operating Leases VS. Capital Leases
9 Investment in Bonds
10 Available-for-Sale Investment
11 Investment in Equity
12 Consolidation Accounting
Chapter 10 Budgeting and Costing
1 Budgets and Budgeting
2 Master Budget
3 Preparing the Budgets
4 Cost and Cost Accounting
5 Manufacturing Accounts
6 Job Costing
7 Process Costing
8 Standard Costing
Chapter 11 Statement of Cash Flows
1 Purposes of the Statement of Cash Flows
2 Operating, Investing and Financing Activities
3 Cash and Cash Equivalents
4 Format of The Statement of Cash Flows
5 Non-cash Investing and Financing Activities
6 Preparing the Statement of Cash Flow: The Direct Method
7 Preparing the Statement of Cash Flow: The Indirect Method
Chapter 12 Financial Analysis
1 Financial Ratios
2 CVP Analysis
3 Short-Term Decision Making
Appendix I Glossary
Appendix II Review I
Appendix III Review II
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