Section 1 The Role of Accounting as an Information System (2-325) Section 2 Economic Resources (326-585) Section 3 Financial Instruments and Liabilities (586-999) Section 4 Additional Financial Reporting Issues (1000-1184) Five key attributes: 1. Clarity 2. A Decision Making Perspective 3. Flexible Technology 4. Consistent Quality 5. A Commitment to Currency
1 Accounting in Business 2 2 Analyzing and Recording Transactions 46 3 Adjusting Accounts and Preparing Financial Statements 90 4 Completing the Accounting Cycle 134 5 Accounting for Merchandising Operations 176 6 Inventories and Cost of Sales 222 7 Accounting Information Systems 266 8 Cash and Internal Controls 312 9 Accounting for Receivables 356 10 Plant Assetsā¦