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 Assets…
Chapter 1 An Introduction to Accounting Chapter 2 Understanding the Accounting Cycle (Formerly chapters 2 & 3) Chapter 3 The Double-Entry Accounting System (Formerly chapter 4) Chapter 4 Accounting for Merchandising Businesses (Formerly chapter 5) Chapter 5 Accounting for Inventories (Formerly chapter 6) Chapter 6 Internal Control and Ac…
1 The Equity Method of Accounting for Investments 1 2 Consolidation of Financial Information 37 3 Consolidations – Subsequent to the Date of Acquisition 81 4 Consolidated Financial Statements and Outside Ownership 139 5 Consolidated Financial Statements – Intra Entity Asset Transactions 195 6 Variable Interest Entities, Intra Entity Debt, Consolidated Cash Flo…