1. Introduction to Accounting and Business. 2. Analyzing Transactions. 3. The Adjusting Process. 4. Completing the Accounting Cycle.

Appendix 1: End-of-Period Spreadsheet. Appendix 2: Statement of Cash Flows for NetSolutions. 5. Accounting for Merchandising Businesses. Appendix 1: Sales Discounts. Appendix 2: The Periodic Inventory System. 6. Inventories.

Appendix: Estimating Inventory Cost. 7. Internal Control and Cash. 8. Receivables. 9. Long-term Operating Assets. Appendix: Exchanging Similar Fixed Assets.

10. Liabilities: Current, 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. Appendix 1: Spreadsheet (Worksheet) for Statement of Cash Flows--The Indirect Method. Appendix 2: Preparing the Statement of Cash Flows--The Direct Method. 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: Reporting Unusual Items and Comprehensive Income. Topic 3: Foreign Currency Transactions. Topic 4: Corporate Taxes. Appendix C: Nike Inc., Form 10-K for the Fiscal Year Ended May 31, 2023 Selected Excerpts. Glossary.

Index. Online Appendices. Appendix O-1: Reversing Journal Entries. Appendix O-2: Special Journals and Subsidiary Ledgers. Appendix O-3: Revenue Recognition. Appendix O-4: International Accounting Standards.