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2 The Recording Process 52
3 Adjusting the Accounts 100
4 Completing the Accounting Cycle 162
5 Accounting for Merchandising Operations 218
6 Inventories 270
7 Fraud, Internal Control, and Cash 324
8 Accounting for Receivables 378
9 Plant Assets, Natural Resources, and Intangible Assets 422
10 Liabilities 474
11 Corporations: Organization, Stock Transac... MORE
12 Investments 600
13 Statement of Cash Flows 644
14 Financial Statement Analysis 710
APPENDICES
A Specimen Financial Statements: PepsiCo, Inc. A-1
B Specimen Financial Statements: The Coca-Cola Company B-1
C Specimen Financial Statements: Zetar plc C-1
D Time Value of Money D-1
E Payroll Accounting E-1
F Subsidiary Ledgers and Special Journals F-1
G Other Significant Liabilities G-1