Part One Introduction: Business Operating Activities

Chapter 1: Accounting and Business

Chapter 2: Business Processes and Accounting Information

Chapter 3: Operating Processes: Planning and Control

Part Two Planning: Operating Activities

Chapter 4: Short-term Decision Making

Chapter 5: Strategic Planning Regarding Operating Processes

Chapter 6: Planning, the Balanced Scorecard, and Budgeting

Part Three Recording and Evaluating: Operating Activities

Chapter 7: Accounting Information Systems

Chapter 8: Purchasing/Human Resources/Payment Process: Recording and Evaluating Expenditure Process Activities

Chapter 9: Recording and Evaluating Conversion Process Activities

Chapter 10: Marketing/Sales/Collection/Customer Support Process: Recording and Evaluating Revenue Process Activities

Part Four Introduction: Capital Resource Process Activities

Chapter 11: Time Value of Money

Part Five Planning: Capital Resource Process Activities

Chapter 12: Planning Investments: Capital Budgeting

Chapter 13: Planning Equity Financing

Chapter 14: Planning Debt Financing

Part Six Recording and Evaluating Capital Resource Process Activities

Chapter 15: Recording and Evaluating Capital Resource Process Activities: Financing

Chapter 16: Recording and Evaluating Capital Resource Process Activities: Investing Part Seven Evaluating: Operating and Capital Resource Processes

Chapter 17: Company Performance: Profitability

Chapter 18: Company Performance: Owners' Equity and Financial Position

Chapter 19: Company Performance: Cash Flows

Chapter 20: Company Performance: Comprehensive Evaluation

Appendix: Apple's 2006 Financial Statements and Accompanying Notes

Index