Table of Contents

Part 1
The accounting cycle

Chapter - 1. Accounting: The Language of Business
Chapter - 2. Recording Changes in Financial Position
Chapter - 3. Measuring Business Income
Chapter - 4. Completion of the Accounting Cycle

Part - 2
Merchandising Concerns and the Design of Accounting Systems

Chapter - 5. Accounting for Merchandising Activities, Classified Financial Statements
Chapter - 6. Accounting systems, Internal Control, and Audits

Part - 3
Accounting for Assets

Chapter - 7. The Control of Cash Transaction
Chapter - 8. Accounts Receivable and Notes Receivable
Chapter - 9. Inventories and the Cost of the Goods Cost
Chapter - 10. Plant and Equipment, Depreciation, and Intangible Assets

Pat - 4
Liabilities, Partnerships, and Accounting Principles

Part - 5
Corporation

Part - 6
Special Purpose Reports and Financial Statement Analysis

Part - 7
Managerial Accounting; Cost Accounting Systems

Part - 8
Managerial Accounting: Planning and Control