1 Accounting in Action 1-1

2 The Recording Process 2-1

3 Adjusting the Accounts 3-1

4 Completing the Accounting Cycle 4-1

5 Accounting for Merchandising Operations 5-1

6 Inventories 6-1

7 Fraud, Internal Control, and Cash 7-1

8 Accounting for Receivables 8-1

9 Plant Assets, Natural Resources, and Intangible Assets 9-1

10 Liabilities 10-1

11 Corporations: Organization, Stock Transactions, and Stockholders’ Equity 11-1

12 Statement of Cash Flows 12-1

13 Financial Analysis: The Big Picture 13-1

14 Managerial Accounting 14-1

15 Job Order Costing 15-1

16 Process Costing 16-1

17 Activity-Based Costing 17-1

18 Cost-Volume-Profit 18-1

19 Cost-Volume-Profit Analysis: Additional Issues 19-1

20 Incremental Analysis 20-1

21 Pricing 21-1

22 Budgetary Planning 22-1

23 Budgetary Control and Responsibility Accounting 23-1

24 Standard Costs and Balanced Scorecard 24-1

25 Planning for Capital Investments 25-1

APPENDICES

APPENDIX A Specimen Financial Statements: Apple Inc. A-1

APPENDIX B Specimen Financial Statements: PepsiCo, Inc. B-1

APPENDIX C Specimen Financial Statements: The Coca-Cola Company C-1

APPENDIX D Specimen Financial Statements: Amazon.com, Inc. D-1

APPENDIX E Specimen Financial Statements: Walmart Inc. E-1

APPENDIX F Specimen Financial Statements: Louis Vuitton F-1

APPENDIX G Time Value of Money G-1

APPENDIX H Reporting and Analyzing Investments H-1

COMPANY INDEX / SUBJECT INDEX I-1

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