Chapter 1 Introduction to Accounting and Business
1. Nature of Business and Accounting
2. Generally Accepted Accounting Principles
3. The Accounting Equation
4. Business Transactions and the Accounting Equation
5. Financial Statements


Chapter 2 Analyzing Transactions
1. Using Accounts to Record Transactions
2. Posting of Journal Entries to Accounts
3. Trial Balance
4. Discovery and Correction of Errors


Chapter 3 The Adjusting Process
1. Nature of the Adjusting Process
2. Recording Adjusting Entries
3. Summary of the Adjustment Process
4. Adjusted Trial Balance


Chapter 4 Completing the Accounting Cycle
1. Flow of Accounting Information
2. Financial Statements
3. Closing Entries
4. The Accounting Cycle
5. Fiscal Year


Chapter 5 Accounting Systems
1. Basic Accounting Systems
2. Manual Accounting Systems
3. Adapting Manual Accounting Systems
4. Computerized Accounting Systems


Chapter 6 Accounting for Merchandising Businesses
1. Nature of Merchandising Businesses
2. Financial Statement of Merchandising Businesses
3. Merchandising Transactions
4. The Adjusting and Closing Process


Chapter 7 Inventory
1. Control of Inventory
2. Inventory Cost Flow Assumptions
3. Cost of Inventory on Perpetual Inventory System
4. Inventory Costing Methods under a Periodic Inventory System
5. Reporting Merchandise Inventory in the Financial Statements


Chapter 8 Internal Control and Cash
1. Internal Control
2. The Limitations of Internal Control—Costs and Benefits
3. Elements of Internal Control
4.Cash Controls over Receipts and Payments
5. Bank Accounts
6. Bank Reconciliation
7. Special-Purpose Cash Funds
8. Financial Statements Reporting of Cash


Chapter 9 Receivables
1.Classification of Receivables
2. Uncollectible Receivables
3.Direct Write�睴ff Method for Uncollectible Accounts
4. Allowance Method for Uncollectible Accounts
5.Comparing Direct Write-Off and Allowance Methods
6. Notes Receivable
7. Reporting Receivables on the Balance Sheet


Chapter 10 Fixed Assets and Intangible Assets
1.Nature of Fixed Assets
2. Accounting for Depreciation
3. Disposal of Fixed Assets
4.Natural Resources
5. Intangible Assets
6. Financial Reporting for Fixed Assets and Intangible Assets


Chapter 11 Current Liabilities and Payroll
1. Current Liabilities
2. Payroll and Payroll Taxes
3. Accounting for Payroll and Payroll Taxes
4. Employees�� Fringe Benefits
5. Contingent Liabilities


Chapter 12 Stock Transactions, and Dividends
1. Nature of a Corporation
2. Stockholders�� Equity
3. Paid-In Capital from Issuing Stock
4. Accounting for Dividends
5. Treasury Stock Transactions
6. Reporting Stockholders�� Equity
7. Stock Splits


Chapter 13 Bonds Payable and Investments in Bonds
1. Financing Corporations
2. Characteristics and Pricing of Bonds Payable
3. Accounting for Bonds Payable
4. Payment and Redemption of Bonds Payable
5. Investment in Bonds
6. Corporation Balance Sheet
7. Effective Interest Rate Method of Amortization


Chapter 14 Income Taxes, Unusual Income Items, and Investments in Stocks
1. Corporations Income Taxes
2. Reporting Unusual Items on the Income Statement
3. Earnings per Common Share
4. Comprehensive Income
5. Accounting for Investment in Stocks


Chapter 15 Statement of Cash Flows
1. Reporting Cash Flows
2. Statement of Cash Flows—The Indirect Method
3. Statement of Cash Flows—The Direct Method
References