1. Introduction to Accounting and Business.
2. Analyzing Transactions.
3. The Adjusting Process.
4. The Accounting Cycle.
Appendix 1: Preparing the End-of-Period Spreadsheet.
Appendix 2: Statement of Cash Flows – NetSolutions.
5. Accounting for Retail Businesses.
Appendix 1: Sales Discounts.
Appendix 2: Periodic Inventory System.
6. Inventories.
Appendix: Estimating Inventory Cost.
7. Internal Control and Cash.
8. Receivables.
9. Long-term Operating Assets: Fixed and Intangible.
10. Liabilities: Current, Installment Notes, and Contingencies.
11. Liabilities: Bonds Payable.
Appendix 1: Present Value Concepts for Pricing Bonds.
Appendix 2: Effective Interest Rate Method of Amortization.
12. Corporations: Organization, Stock Transactions, and Dividends.
13. Statement of Cash Flows.
14. Financial Statement Analysis.
Appendix: Spreadsheet for Statement of Cash Flows: Indirect Method.
Appendix A: Present Value Tables.
Appendix B: Selected Topics.
Topic 1: Investments.
Topic 2: Foreign Currency Transactions.
Topic 3: Corporate Taxes.
Topic 4: Reporting Unusual Items and Comprehensive Income.
Topic 5: Revenue Recognition.
Topic 6: International Accounting Standards.
Appendix C: Nike Inc Annual Report (10-K).
Appendix D: Reversing Entries (online).
Appendix E: Special Journals and Subsidiary Ledgers (online).
Appendix F: Spreadsheet for Statement of Cash Flows: Direct Method (online).