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In This Site Annual Report Projects CYGL Glossary Net Tutor Spreadsheet Tips Study Guide Sample Text Updates Video Guide Chapter 1 Elements of Financial Statements Check Figures Excel Templates Flashcards iPod Content Multiple Choice Quiz Narrated Slides PowerPoint Presentations Review Problems TopicTackler Plus Chapter 2 Understanding the Accounting Cycle Check Figures Excel Templates Flashcards iPod Content Multiple Choice Quiz Narrated Slides PowerPoint Presentations Review Problems TopicTackler Plus Chapter 3 The Double Entry Accounting System Check Figures Excel Templates Flashcards iPod Content Multiple Choice Quiz Narrated Slides PowerPoint Presentations Review Problems TopicTackler Plus Chapter 4 Accounting For Merchandising Businesses Check Figures Excel Templates Flashcards iPod Content Multiple Choice Quiz Narrated Slides PowerPoint Presentations Review Problems TopicTackler Plus Chapter 5 Accounting For Inventories Check Figures Excel Templates Flashcards iPod Content Multiple Choice Quiz Narrated Slides PowerPoint Presentations Review Problems TopicTackler Plus Chapter 6 Internal Control and Accounting For Cash Check Figures Excel Templates Flashcards iPod Content Multiple Choice Quiz Narrated Slides PowerPoint Presentations Review Problems TopicTackler Plus Chapter 7 Accounting For Receivables Check Figures Excel Templates Flashcards iPod Content Multiple Choice Quiz Narrated Slides PowerPoint Presentations Review Problems TopicTackler Plus Chapter 8 Accounting For Long-Term Operational Assets Check Figures Excel Templates Flashcards iPod Content Multiple Choice Quiz Narrated Slides PowerPoint Presentations Review Problems TopicTackler Plus Chapter 9 Accounting For Current Liabilities and Payroll Check Figures Excel Templates Flashcards iPod Content Multiple Choice Quiz Narrated Slides PowerPoint Presentations Review Problems TopicTackler Plus Chapter 10 Accounting For Long-Term Notes Payable and Bond Liabilities Check Figures Excel Templates Flashcards iPod Content Multiple Choice Quiz Narrated Slides PowerPoint Presentations Review Problems TopicTackler Plus Chapter 11 Proprietorships, Partnerships, and Corporations Check Figures Excel Templates Flashcards iPod Content Multiple Choice Quiz Narrated Slides PowerPoint Presentations Review Problems TopicTackler Plus Chapter 12 Statement of Cash Flows Check Figures Excel Templates Flashcards iPod Content Multiple Choice Quiz Narrated Slides PowerPoint Presentations Review Problems TopicTackler Plus Chapter 13 Financial Statement Analysis Check Figures Excel Templates Flashcards iPod Content Multiple Choice Quiz Narrated Slides PowerPoint Presentations Review Problems TopicTackler Plus Chapter 14 Management Accounting: A Value-Added Discipline Check Figures Excel Templates Flashcards iPod Content Multiple Choice Quiz Narrated Slides PowerPoint Presentations Review Problems TopicTackler Plus Chapter 15 Cost Behavior, Operating Leverage, and Profitability Analysis Check Figures Excel Templates Flashcards iPod Content Multiple Choice Quiz Narrated Slides PowerPoint Presentations Review Problems TopicTackler Plus Chapter 16 Cost Accumulation, Tracing, and Allocation Check Figures Excel Templates Flashcards iPod Content Multiple Choice Quiz Narrated Slides PowerPoint Presentations Review Problems TopicTackler Plus Chapter 17 Product Costing in Service and Manufacturing Companies Check Figures Excel Templates Flashcards iPod Content Multiple Choice Quiz Narrated Slides PowerPoint Presentations Review Problems TopicTackler Plus Chapter 18 Job-Order, Process, and Hybrid Cost Systems Check Figures Excel Templates Flashcards iPod Content Multiple Choice Quiz Narrated Slides PowerPoint Presentations Review Problems TopicTackler Plus Chapter 19 Analysis of Cost, Volume, and Pricing To Increase Profitability Check Figures Excel Templates Flashcards iPod Content Multiple Choice Quiz Narrated Slides PowerPoint Presentations Review Problems TopicTackler Plus Chapter 20 Relevant Information For Special Decisions Check Figures Excel Templates Flashcards iPod Content Multiple Choice Quiz Narrated Slides PowerPoint Presentations Review Problems TopicTackler Plus Chapter 21 Planning For Profit and Cost Control Check Figures Excel Templates Flashcards iPod Content Multiple Choice Quiz Narrated Slides PowerPoint Presentations Review Problems TopicTackler Plus Chapter 22 Performance Evaluation Check Figures Excel Templates Flashcards iPod Content Multiple Choice Quiz Narrated Slides PowerPoint Presentations Review Problems TopicTackler Plus Chapter 23 Responsibility Accounting Check Figures Excel Templates Flashcards iPod Content Multiple Choice Quiz Narrated Slides PowerPoint Presentations Review Problems TopicTackler Plus Chapter 24 Planning For Capital Investments Check Figures Excel Templates Flashcards iPod Content Multiple Choice Quiz Narrated Slides PowerPoint Presentations Review Problems TopicTackler Plus eBook eBook Chapter 1 Elements of Financial Statements Chapter Opener chbody 1 Accounting Equation Careers in Accounting Elements of Financial Statements Historical Cost and Reliability Concepts Importance of Ethics Preparing Financial Statements Real-World Financial Reports Recap: Types of Transactions Recording Business Events Under the Accounting Equation Reporting Entities Role of Accounting in Society Summary of Transactions The Horizontal Financial Statements Model chend 2 A Look Back A Look Forward Analyze Think Communicate Comprehensive Problem Exercises-Series A Exercises-Series B Key Terms Problems-Series A Problems-Series B Questions Self-Study Review Problem Chapter 2 Understanding the Accounting Cycle Chapter Opener chbody 3 Accrual Accounting Second Accounting Cycle chend 4 A Look Back A Look Forward Analyze Think Communicate Comprehensive Problem Exercises-Series A Exercises-Series B Key Terms Problems-Series A Problems-Series B Questions Self-Study Review Problem Chapter 3 The Double-Entry Accounting System Chapter Opener chbody 5 Assessing Debt Risk Assessing the Effective Use of Assets Collins Consultants Case Debit-Credit Terminology Overview of Debit-Credit Relationships Real-World Data Scope of Coverage The General Ledger chend 6 A Look Back A Look Forward Analyze Think Communicate Comprehensive Problem Exercises-Series A Exercises-Series B Key Terms Problems-Series A Problems-Series B Questions Self-Study Review Problem Chapter 4 Accounting for Merchandising Businesses Chapter Opener chbody 7 Allocating Inventory Cost Between Asset and Expense Accounts Common Size Financial Statements Comparisons between Companies Events Affecting Sales Financing Merchandise Inventory Lost Damaged or Stolen Inventory Prepetual Inventory System Product Costs Versus Selling and Administrative Costs Real-World Data Recognizing Gains and Losses Transportation Cost, Purchase Returns and Allowances, and Cash Discounts Related to Inventory Purchases chend 8 A Look Back A Look Forward Analyze Think Communicate Appendix Comprehensive Problem Exercises-Series A Exercises-Series B Key Terms Problems-Series A Problems-Series B Questions Self-Study Review Problem Chapter 5 Accounting for Inventories Chapter Opener chbody 9 Avoiding Fraud in Merchandising Businesses Effect of Cost Flow on Financial Statements Effects of Cost Flow on Ratio Analysis Estimating the Ending Inventory Balance Inventory Cost Flow Methods Inventory Cost Flow Under A Perpetual System Inventory Cost Flow When Sales and Purchases Occur Intermittently Lower of Cost or Market Rule Real-World Data chend 10 A Look Back A Look Forward Analyze Think Communicate Appendix Comprehensive Problem Exercises-Series A Exercises-Series B Key Terms Problems-Series A Problems-Series B Questions Self-Study Review Problem Chapter 6 Internal Control and Accounting for Cash Chapter Opener chbody 12 Accounting for Cash Key Features of Internal Control Systems chend 11 A Look Back A Look Forward Analyze Think Communicate Comprehensive Problem Exercises-Series A Exercises-Series B Key Terms Problems-Series A Problems-Series B Questions Self-Study Review Problem Chapter 7 Accounting for Receivables Chapter Opener chbody 13 Accounting Events Affecting the 2006 Period Accounting Events Affecting the 2007 Period Accounting for Credit Card Sales Accounting for Notes Receivable Allowance Method of Accounting for Uncollectible Accounts Characteristics of Notes Receivable (Promissory Notes) Costs of Credit Sales Estimating Uncollectible Accounts Expense Using the Percent of Receivables Method Estimating Uncollectible Accounts Expense Using the Percent of Revenue (Sales) Method Matching Revenues and Expenses versus Asset Measurement Real-World Data Recognizing Uncollectible Accounts Expense Using the Direct Write-Off Method chend 14 A Look Back A Look Forward Analyze Think Communicate Comprehensive Problem Exercises-Series A Exercises-Series B Key Terms Problems-Series A Problems-Series B Questions Self-Study Review Problem Chapter 8 Accounting for Long-Term Operational Assets Chapter Opener chbody 15 Balance Sheet Presentation Continuing Expenditures for Plant Assets Determining the Cost of Long-Term Assets Effect of Industry Characteristics Effect of Judgment and Estimation Expense Recognition for Intangible Assets Income Tax Considerations Intangible Assets Methods of Recognizing Depreciation Expense Natural Resources Revision of Estimates Tangible Versus Intangible Assets chend 16 A Look Back A Look Forward Analyze Think Communicate Comprehensive Problem Exercises-Series A Exercises-Series B Key Terms Problems-Series A Problems-Series B Questions Self-Study Review Problem Chapter 9 Accounting for Current Liabilities and Payroll Chapter Opener chbody 17 Accounting for Current Liabilities Accounting for Payroll Current Ratio Current versus Noncurrent Liquidity versus Solvency Real-World Data chend 18 A Look Back A Look Forward Analyze Think Communicate Appendix Comprehensive Problem Exercises-Series A Exercises-Series B Key Terms Problems-Series A Problems-Series B Questions Self-Study Review Problem Chapter 10 Accounting For Long-Term Notes Payable and Bond Liabilities Chapter Opener