Chapter 1 Introduction to Accounting
　1 Accounting: an Information System
　2 Accounting and Business Organizations
　3 Users of Financial Information
　4 Accounting Standards (Generally Accepted Accounting Principles)
　5 Two Kinds of Accounting
　6 Ethics in Accounting
　7 The Accounting Profession
　8 The Accounting Equation
　9 Accounting for Business Transactions
Chapter 2 Recording Business Transactions
　1 The Account
　2 Double-Entry Bookkeeping
　3 The T Account
　4 The Journals
　5 The Ledger
　6 The Trial Balance
　7 Accrual Basis Versus Cash Basis
　8 Adjustments to the Accounts
　9 Permanent and Temporary Accounts
　10 Closing Entries
　11 Errors and Correcting Errors
　12 Financial Statements
　13 The Accounting Cycle
Chapter 3 Accounting for Merchandising Business
　1 The Operating Cycle for a Merchandising Business
　2 Purchase of Merchandise Inventory
　3 Sale of Merchandise Inventory
　4 Cost of Goods Sold
　5 Perpetual and Physical Inventory System
　6 Inventory Costing Methods
　7 Lower-of-Cost-or-Market Rule (LCM)
　8 Methods of Estimating Inventory
　9 Inventory Errors
　10 Format of Income Statement
Chapter 4 Internal Control and Cash Transactions
　1 Internal Control System
　2 Internal Control Over Cash Receipts
　3 Internal Control Over Cash Disbursements
　4 The Sarbanes-Oxley Act (SOX)
　5 Bank Account and Bank Reconciliation
　6 Petty Cash Fund
Chapter 5 Short-Term Investments and Receivables
　1 Short-Term Investments
　2 Types of Receivables
　3 Main Issues in Managing Receivables
　4 Accounts Receivable and Bad Debts
　5 Selling (Factoring) Receivables
　6 Notes Receivable
Chapter 6 Long-Term Assets and Intangible Assets
　1 Capital Expenditures Versus Operating Expenditures
　2 The Cost of a Long-term Asset
　3 Depreciation of Long-term Assets
　4 Special Issues in Depreciation Accounting
　5 Disposal of Fixed Assets
　6 Natural Resources and Depletion
　7 Intangible Assets and Amortization
Chapter 7 Current Liabilities and Payroll Accounting
　1 Current Liabilities
　2 Contingent Liabilities
　3 Accounting for Payroll
　4 Internal Control for Payroll
Chapter 8 Corporation
　1 Characteristics of a Corporation
　2 Organizing a Corporation
　3 Stockholders' Rights
　4 Stockholders' Equity
　5 Classes of Shares
　6 Issuing Shares
　7 Dividends on Preferred and Common Shares
　8 Dividend Dates
　9 Stock Dividends
　10 Different Values of Shares
　11 Stock Splits
　12 Treasury Stock
　13 Appropriations of Retained Earnings
　14 Corporation Income Statement
　15 Earnings per Share
Chapter 9 Long-Term Liabilities and Investments
　1 Bonds: Nature and Types
　2 Bond Prices
　3 Issuing Bonds Payable
　4 Current Portion of Long-Term Debt
　5 Callable Bonds
　6 Convertible Bonds
　7 Advantage of Financing Operation with Debt versus Stock
　8 Operating Leases VS. Capital Leases
　9 Investment in Bonds
　10 Available-for-Sale Investment
　11 Investment in Equity
　12 Consolidation Accounting
Chapter 10 Budgeting and Costing
　1 Budgets and Budgeting
　2 Master Budget
　3 Preparing the Budgets
　4 Cost and Cost Accounting
　5 Manufacturing Accounts
　6 Job Costing
　7 Process Costing
　8 Standard Costing
Chapter 11 Statement of Cash Flows
　1 Purposes of the Statement of Cash Flows
　2 Operating, Investing and Financing Activities
　3 Cash and Cash Equivalents
　4 Format of The Statement of Cash Flows
　5 Non-cash Investing and Financing Activities
　6 Preparing the Statement of Cash Flow: The Direct Method
　7 Preparing the Statement of Cash Flow: The Indirect Method
Chapter 12 Financial Analysis
　1 Financial Ratios
　2 CVP Analysis
　3 Short-Term Decision Making
Appendix I Glossary
Appendix II Review I
Appendix III Review II