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| Accounting in Action | |
| What Is Accounting? | |
| The Building Blocks of Accounting | |
| The Basic Accounting Equation | |
| Using the Basic Accounting Equation | |
| Financial Statements | |
| The Recording Process | |
| The Account | |
| Steps in the Recording Process | |
| The Recording Process Illustated | |
| The Trial Balan... MORE | |
| Adjusting the Accounts | |
| Timing Issues | |
| The Basics of Adjusting Entries | |
| The Adjusted Trial Balance and Financial Statements | |
| Completing the Accounting Cycle | |
| Using a Worksheet | |
| Closing the Books | |
| Summary of the Accounting Cycle | |
| The Classified Balance Sheet | |
| Accounting for Merchandising Operations | |
| Merchandising Operations | |
| Recording Purchases of Merchandise | |
| Recording Sales of Merchandise | |
| Completing the Accounting Cycle | |
| Forms of Financial Statements | |
| Inventories | |
| Classifying Inventory | |
| Determining Inventory Quantities | |
| Inventory Costing | |
| Inventory Errors | |
| Statement Presentation and Analysis | |
| Fraud, Internal Control, and Cash | |
| Fraud and Internal Control | |
| Cash Receipts Controls | |
| Cash Disbursement Controls | |
| Control Features: Use of a Bank | |
| Reporting Cash | |
| Accounting for Receivables | |
| Types of Receivables | |
| Accounts Receivable | |
| Notes Receivable | |
| Statement Presentation and Analysis | |
| Plant Assets, Natural Resources, and Intangible Assets | |
| Determining the Cost of Plant Assets | |
| Depreciation | |
| Expenditures During Useful Life | |
| Plant Asset Disposals | |
| Accounting for Natural Resources | |
| Financial Statement Presentation | |
| Accounting for Intangible Assets | |
| Types of Intangible Assets | |
| Research and Development Costs | |
| Statement Presentation and Analysis | |
| Liabilities | |
| What Is a Current Liability? | |
| Statement Presentation and Analysis | |
| Bond Basics | |
| Accounting for Bond Issues | |
| Accounting for Bond Retirement | |
| Accounting for Long-Term Notes Payable | |
| Statement Presentation and Analysis | |
| Corporations: Organization, stock Transactions, Dividends, and Retained Earnings | |
| The Corporate Form of Organization | |
| Accounting for Common Stock Issues | |
| Accounting for Treasury Stock | |
| Preferred Stock | |
| Cash Dividends | |
| Stock Dividends | |
| Stock Splits | |
| Retained Earnings Restrictions | |
| Prior Period Adjustments | |
| Retained Earnings Statement | |
| Statement Presentation and Analysis | |
| Investments | |
| Why Corporations Invest | |
| Accounting for debt Investments | |
| Accounting for Stock Investments | |
| Valuing and Reporting Investments | |
| Statement of Cash Flows | |
| The Statement of Cash Flows: Usefulness and Format | |
| Preparing the Statement of Cash Flow-Indirect Method | |
| Using Cash Flows to Evaluate a Company | |
| Financial Statement Analysis | |
| Basics of Financial Statement Analysis | |
| Horizontal Analysis | |
| Vertical Analysis | |
| Ratio Analysis | |
| Earning Power and Irregular Items | |
| Quality of Earnings | |
| Accounting Principles | |
| The Nature of Interest | |
| Future Value of a Single Amount | |
| Future Value of an Annuity | |
| Present Value Variables | |
| Present Value of a Single Amount | |
| Present Value of an Annunity | |
| Time Periods and Discounting | |
| Computing the Present Value of a Long-Term Note or Bond | |
| Present Value of a Single Sum | |
| Present Value of an Annuity | |
| Useful Applications of the Financial Calculator | |
| Payroll Defined | |
| Internal Control of Payroll | |
| Determining the Payroll | |
| Recording the Payroll | |
| Employer Payroll Taxes | |
| Filing and Remitting Payroll Taxes | |
| Nature and Purpose of Subsidiary Ledgers | |
| Sales Journal | |
| Cash Receipts Journal | |
| Purchases Journal | |
| Cash Payments Journal | |
| Effects of Special Journals on the General Journal | |
| Contingent Liabilities | |
| Lease Liabilities | |
| Additional Liabilities for Employee Fringe Benefits | |
| IFRS 1 | |
| Photo Credits | |
| Company Index | |
| Subject Index | |
| Table of Contents provided by Publisher. All Rights Reserved. |