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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 Transactions, Dividends, and Retained Earnings 536
12 Investments 600