CHAPTER 1 AN OVERVIEW OF ACCOUNTING 1-1 WHAT IS ACCOUNTING 1-2 THE ENVIRONMENT OF FINANCIAL ACCOUNTING 1-3 GENERALLY ACCEPTED ACCOUNTING PRINCIPLES 1-4 FORMS OF BUSINESS ORGANIZATIONS Key Words, Phrases and Special Terms CHAPTER 2 FINANCIAL STATEMENTS 2-1 THE BALANCE SHEET 2-2 ACCOUNTING EQUATION 2-3 TRANSACTIONS AND THE ACCOUNTING EQUATION 2-4 THE INCOME STATEMENT 2-5 THE STATEMENT OF RETAINED EARNINGS 2-6 THE STATEMENT OF CASH FLOWS 2-7 THE RELATIONSHIPS AMONG THE FINANCIAL STATEMENTS Key Words, Phrases and Special Terms CHAPTER 3 ACCOUNTING CYCLE 3-1 THE LEDGER 3-2 DOUBLE-ENTRY ACCOUNTING 3-3 THE JOURNAL 3-4 ADJUSTING ENTRIES 3-5 CLOSING ENTRIES AND THE CLOSING PROCESS 3-6 THE COMPLETE ACCOUNTING CYCLE Key Words, Phrases and Special Terms CHAPTER 4 CASH AND ACCOUNTS RECEIVABLE 4-1 CASH 4-2 ACCOUNTS RECEIVABLE Key Words, Phrases and Special Terms CHAPTER 5 MERCHANDISE INVENTORY 5-1 WHAT IS INVENTORY 5-2 ACQUIRING INVENTORY:WHAT COSTS TOCAPITALIZE 5-3 CARRYING INVENTORY:THE PERPETUAL OR PERIODIC METHOD 5-4 ERRORS IN THE INVENTORY COUNT 5-5 SELLING INVENTORY:WHICH COST …… CHAPTER 6 INVESTMENTS IN EQUITY CHAPTER 7 PLANT ASSETS AND CHAPTER 8 CURRENT LIABILITIES AND CONTINGENCIES CHAPTER 9 LONG-TERM LIABILITIES CHAPTER 10 OWNER'S EQUITY PARTNERSHIP CHAPTER 11 OWNER'S EQUITY CHAPTER 12 STATEMENT OF CASH CHAPTER 13 USING FINANCIAL STATEMENT INFORMATION CHAPTER 14 ACCOUNTING IN THE 21ST CENTURY
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