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Pt. 1 | The Fundamentals of Accounting | |
1 | Entities and Balance Sheets | 1 |
2 | Income Measurement: The Accrual Basis | 38 |
3 | The Recording Process: Journals and Ledgers | 86 |
4 | Accounting Adjustments and Financial Statement Preparation | 130 |
5 | Accounting Cycle: Recording and Formal Presentation | 169 |
Pt. 2 | Major Elements of Basic Financial Statements | |
6 | Sales Revenue, Cash, and Accounts Receivable | 230 |
7 | Valuing Inventories, Cost of Goods Sold, and Gross Profit | 263 |
8 | Internal Control and Ethics | 319 |
9 | Long-Lived Assets and Depreciation | 374 |
10 | Liabilities and Interest | 427 |
11 | Statement of Cash Flows | 488 |
12 | Stockholders' Equity | 534 |
Pt. 3 | Additional Elements of Financial Statements | |
13 | Intercorporate Investments, Including Consolidations | 581 |
14 | Income Taxes, Including Interperiod Allocation | 630 |
15 | Analysis of Financial Statements | 667 |
16 | Financial Statements: Conceptual Framework and Income Measurement | 719 |
Appendix A: Wal-Mart Annual Report | 759 | |
Appendix B: Recommended Readings | 773 | |
Glossary | 775 | |
Index | 795 |
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