2. The Recording Process.

3. Adjusting the Accounts.

4. Completion of the Accounting Cycle.

5. Accounting for Merchandising Operations.

6. Inventories.

7. Accounting Information Systems.

8. Internal Control and Cash.

9. Accounting for Receivables.

10.Plant Assets, Natural Resources, and Intangible Assets.

11. Current Liabilities and Payroll Accounting.

12.. Accounting for Partnerships.

13. Corporations: Organization and Capital Stock Transactions.

14. Corporations: Dividends, Retained Earnings, and Income Reporting.

15. Long-Term Liabilities.

16. Investments.

17. The Statement of Cash Flows.

18. Financial Statement Analysis.

19. Managerial Accounting.

20. Job Order Cost Accounting.

21. Process Cost Accounting.

22. Cost-Volume-Profit Relationships.

23. Budgetary Planning.

24. Budgetary Control and Responsibility Accounting.

25. Performance Evaluation through Standard Costs.

26. Incremental Analysis and Capital Budgeting.

APPENDIXES.

A. Specimen Financial Statements: PepsiCo.

B. Specimen Financial Statements: The Coca-Cola Company.

C. Present Value Concepts.

D. Standard of Ethical Conduct for Management Accountants.