Accounting

Volume I: I. THE BASIC STRUCTURE OF ACCOUNTING. 1. Accounting and the Business Environment. Appendix: The History and Development of Accounting. 2. Recording Business Transactions. 3. Measuring Business Income: The Adjusting Process. Appendix: Alternative Treatment of Accounting for Prepaid Expenses and Unearned Revenues. 4. Completing the Accounting Cycle. Appendix: Reversing Entries: An Optional Step. 5. Merchandising Operations and the Accounting Cycle. Supplement to Chapter 5: Accounting for Merchandise in a Periodic Inventory System. 6. Accounting Information Systems. II. ACCOUNTING FOR ASSETS AND LIABILITIES. 7. Internal Control, Managing Cash, and Making Ethical Judgments. 8. Accounts and Notes Receivable. 9. Merchandise Inventory. 10. Capital Assets, Intangible Assets, and Related Expenses. Appendix: Capital Cost Allowance. 11. Current Liabilities and Payroll. Appendix A: Intrawest Corporation Financial Statements. Appendix B: Summary of Generally Accepted Accounting Principles (GAAP). Appendix C: Typical Charts of Accounts for Different Types of Business. Glossary. Index. Volume II: III. ACCOUNTING FOR PARTNERSHIPS AND CORPORATE TRANSACTIONS. 12. Accounting for Partnerships. 13. Corporations: Capital Stock and the Balance Sheet. 14. Retained Earnings, Stock Repurchases, and the Income Statement. 15. Long-Term Liabilities. Appendix: Reversing Entries: An Optional Step. 16. Accounting for Investments and International Operations. IV. ANALYSIS OF ACCOUNTING INFORMATION. 17. The Cash Flow Statement. 18. Financial Statement Analysis. Appendix A: Intrawest Corporation Financial Statements. Appendix B: Present-Value Tables and Future-Value Tables. Appendix C: Typical Charts of Accounts for Different Types of Businesses. Glossary. Index. Volume III: V. MANAGEMENT ACCOUNTING AND PRODUCT COSTING. 19. Introduction to Management Accounting. 20. Job Costing. 21. Process Costing. VI. INTERNAL DECISION MAKING, PLANNING, AND CONTROL. 22. Cost-Volume-Profit Analysis. 23. The Master Budget and Responsibility Accounting. 24. Flexible Budgets and Standard Costs. VII. STRATEGY AND LONG-TERM DECISION MAKING. 25. Activity-Based Costing and Other Tools for Cost Management. 26. Special Business Decisions and Capital Budgeting. Appendix: Present-Value and Future-Value Tables. Glossary. Index.