Chapter 1 An Introduction to Accounting 2 Chapter 2 Accounting for Accruals and Deferrals 48 Chapter 3 Accounting for Merchandising Businesses 92 Chapter 4 Internal Controls, Accounting for Cash, and Ethics 130 Chapter 5 Accounting for Receivables and Inventory Cost Flow 162 Chapter 6 Accounting for Long-Term Operational Assets 206 Chapter 7 Accounting for Liabilities 246 Chapter 8 Proprietorships, Partnerships, and Corporations 292 Chapter 9 Financial Statement Analysis 324 Chapter 10 An Introduction to Management Accounting 362 Chapter 11 Cost Behavior, Operating Leverage, and Profitability Analysis 402 Chapter 12 Cost Accumulation, Tracing, and Allocation 436 Chapter 13 Relevant Information for Special Decisions 468 Chapter 14 Planning for Profit and Cost Control 504 Chapter 15 Performance Evaluation 536 Chapter 16 Planning for Capital Investments 568Appendix A Accessing the EDGAR Database through the Internet 601Appendix B The Double-Entry Accounting System 602
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