Chapter 1 Fundamentals of Accounting Spotlight Text 1.1 Who Use Accounting Data 1.2 Forms of Enterprise Organizations 1.3 Two Kinds of Accounting 1.4 Accounting Standards 1.5 Accounting Assumptions and Principles 1.6 Elements of the Financial Statements 1.7 Accounting Equation 1.8 Accrual Basis and Cash Basis Core Words Extended Reading Exercises Chapter 2 Transaction Spotlight Text 2.1 Definition of Transaction 2.2 Accounting Elements 2.3 Journal Entry 2.4 Accrual Accounting 2.5 Posting 2.6 Trial Balance 2.7 Close the Books Core Words Extended Reading Exercises Chapter 3 Receivables Spotlight Text 3.1 Variety of Receivables 3.2 Account for Uncollectible Account 3.3 Measurement of Uncollectible Account 3.4 Notes Receivable 3.5 Accounts Receivable Turnover Core Words Extended Reading Exercises Chapter 4 Inventory and Cost of Goods Sold Spotlight Text 4.1 Classifications of Inventory 4.2 Cost of Goods Sold 4.3 Gross Profit 4.4 Accounting for Inventory 4.5 Various Inventory Costing Methods 4.6 Summary of Inventory 4.7 Effects of Inventory Errors 4.8 Lower-of-Cost-or-Market Rule 4.9 Inventory Turnover
Core Words Extended Reading Exercises Chapter 5 Investment Spotlight Text 5.1 Debt Investments 5.2 Share Investments 5.3 Short-term Investments and Long-term Investments Core Words Extended Reading Exercises Chapter 6 Plant Assets, Natural Resources, and Intangible Assets Spotlight Text 6.1 Plant Assets 6.2 Capitalized Expenditures and Immediate Expenses 6.3 Account for Depreciation of Plant Assets 6.4 Revaluation of Plant Assets 6.5 Disposal of Plant Assets 6.6 Natural Resources and Depletion 6.7 Intangible Assets Core Words Extended Reading Exercises Chapter 7 Liabilities Spotlight Text 7.1 Accounting for Current Liabilities 7.2 Liabilities with Uncertainty 7.3 Accounting for Long-term Liabilities Core Words Extended Reading Exercises Chapter 8 Stockholders' Equity Spotlight Text 8.1 Background and Definition of Owners' Equity 8.2 The Classification of Stocks 8.3 Issuing Stock 8.4 Cash Dividends 8.5 Stock Dividends Core Words Extended Reading Exercises Chapter 9 Revenues and Expenses Spotlight Text 9.1 Accrual Basis and Cash Basis 9.2 Measurement of Sales Revenue
9.3 Merchandise Returns and Allowances 9.4 Cash and Trade Discounts 9.5 Expenses Core Words Extended Reading Exercises Chapter 10 Financial Statements Spotlight Text 10.1 Overview of Financial Statements 10.2 Formats for Financial Statements Core Words Extended Reading Exercises Chapter 11 Auditing Spotlight Text 11.1 Audit Framework 11.2 Professional Ethics and Codes of Conduct 11.3 Standards of Reporting Core Words Extended Reading Exercises
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