| Pre-Matter | I |
| Introduction | VI |
| Chapter 1 Financial Statements: Personal Accounting | 1 |
| Chapter 2 Linking Personal Accounting to Business Accounting | 27 |
| Chapter 3 The Accounting Framework | 57 |
| Chapter 4 The Accounting Cycle: Journals and Ledgers | 79 |
| Chapter 5 The Accounting Cycle: Adjustments | 105 |
| Chapter 6 The Accounting Cycle: Statements and Closing Entries | 135 |
| Chapter 7 Inventory: Merchandising Transactions | 171 |
| Chapter 8 Inventory Valuation | 225 |
| Chapter 9 Accounting Information Systems | 257 |
| Chapter 10 Cash Controls | 289 |
| Chapter 11 Payroll | 325 |
| Chapter 12 Using Accounting Information | 349 |
| Appendix | 385 |
| Glossary | 437 |
| Index | 449 |