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 Transactions, Dividends, and Retained Earnings 536

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

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