Table of contents
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 Merchandise 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 Current Liabilities 10-1
11 Non-Current Liabilities 11-1
12 Corporations: Organization, Share Transactions, and Equity 12-1
13 Investments 13-1
14 Statement of Cash Flows 14-1
15 Financial Analysis: The Big Picture 15-1
APPENDICES
A Specimen Financial Statements: Taiwan Semiconductor Manufacturing Company, Limited A-1
B Specimen Financial Statements: Nestle SA B-1
C Specimen Financial Statements: Delfi Limited C-1
D Specimen Financial Statements: Apple Inc. D-1
E Time Value of Money E-1
F Accounting for Partnerships F-1
G Subsidiary Ledgers and Special Journals G-1
2 The Recording Process 2-1
3 Adjusting the Accounts 3-1
4 Completing the Accounting Cycle 4-1
5 Accounting for Merchandise 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 Current Liabilities 10-1
11 Non-Current Liabilities 11-1
12 Corporations: Organization, Share Transactions, and Equity 12-1
13 Investments 13-1
14 Statement of Cash Flows 14-1
15 Financial Analysis: The Big Picture 15-1
APPENDICES
A Specimen Financial Statements: Taiwan Semiconductor Manufacturing Company, Limited A-1
B Specimen Financial Statements: Nestle SA B-1
C Specimen Financial Statements: Delfi Limited C-1
D Specimen Financial Statements: Apple Inc. D-1
E Time Value of Money E-1
F Accounting for Partnerships F-1
G Subsidiary Ledgers and Special Journals G-1
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