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About the Author
Mission Statement
Contact Us
Terms of Use
Privacy Policy
Log In
Menu
Chapters 1-4
The Accounting Cycle
Chapter 1: Welcome to the World of Accounting
Chapter 2: Information Processing
Chapter 3: Income Measurement
Chapter 4: The Reporting Cycle
Chapters 5-8
Current Assets
Chapter 5: Special Issues for Merchants
Chapter 6: Cash and Highly-Liquid Investments
Chapter 7: Accounts Receivable
Chapter 8: Inventory
Chapters 9-11
Long-Term Assets
Chapter 9: Long-Term Investments
Chapter 10: Property, Plant, & Equipment
Chapter 11: Advanced PP&E Issues/Natural Resources/Intangibles
Chapters 12-14
Liabilities/Equities
Chapter 12: Current Liabilities and Employer Obligations
Chapter 13: Long-Term Obligations
Chapter 14: Corporate Equity Accounting
Chapters 15-16
Using Information
Chapter 15: Financial Reporting and Concepts
Chapter 16: Financial Analysis and the Statement of Cash Flows
Chapters 17-20
Managerial/Cost
Chapter 17: Introduction to Managerial Accounting
Chapter 18: Cost-Volume-Profit and Business Scalability
Chapter 19: Job Costing and Modern Cost Management Systems
Chapter 20: Process Costing and Activity-Based Costing
Chapters 21-24
Budgeting/Decisions
Chapter 21: Budgeting – Planning for Success
Chapter 22: Tools for Enterprise Performance Evaluation
Chapter 23: Reporting to Support Managerial Decisions
Chapter 24: Analytics for Managerial Decision Making
Chapters 1-4
The Accounting Cycle
Chapter 1: Welcome to the World of Accounting
Chapter 2: Information Processing
Chapter 3: Income Measurement
Chapter 4: The Reporting Cycle
Chapters 5-8
Current Assets
Chapter 5: Special Issues for Merchants
Chapter 6: Cash and Highly-Liquid Investments
Chapter 7: Accounts Receivable
Chapter 8: Inventory
Chapters 9-11
Long-Term Assets
Chapter 9: Long-Term Investments
Chapter 10: Property, Plant, & Equipment
Chapter 11: Advanced PP&E Issues/Natural Resources/Intangibles
Chapters 12-14
Liabilities/Equities
Chapter 12: Current Liabilities and Employer Obligations
Chapter 13: Long-Term Obligations
Chapter 14: Corporate Equity Accounting
Chapters 15-16
Using Information
Chapter 15: Financial Reporting and Concepts
Chapter 16: Financial Analysis and the Statement of Cash Flows
Chapters 17-20
Managerial/Cost
Chapter 17: Introduction to Managerial Accounting
Chapter 18: Cost-Volume-Profit and Business Scalability
Chapter 19: Job Costing and Modern Cost Management Systems
Chapter 20: Process Costing and Activity-Based Costing
Chapters 21-24
Budgeting/Decisions
Chapter 21: Budgeting – Planning for Success
Chapter 22: Tools for Enterprise Performance Evaluation
Chapter 23: Reporting to Support Managerial Decisions
Chapter 24: Analytics for Managerial Decision Making
Sales and Sales Returns
Home
Illustrative Entries
Sales and Sales Returns
Chapter 5: The Merchandising Operation — Sales
Revenue (on account)
Stock Dividend (large)
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