Includes index.

Part 1Overview of Accounting and Its Role in the Organization -- Chapter 2 Role of Accounting -- 7 -- Chapter 3 Corporate Structure -- 16 -- Part 2 Accounting Rules and Regulations -- Chapter 4 Standard Setting Organizations -- 27 -- Chapter 5 Accounting Standards -- 32 -- Chapter 6 Securities and Exchange Commission -- 57 -- Part 3 Accounting Reports -- Chapter 7 Balance Sheet and Statement of Stockholders' Equity -- 83 -- Chapter 8 Income Statement -- 94 -- Chapter 9 Statement of Cash Flows -- 104 -- Chapter 11 Internal Management Reports -- 122 -- Chapter 12 Foreign Currency Translation -- 144 -- Part 4 Elements of the Balance Sheet and Income Statement -- Chapter 13 Cash and Investments -- 153 -- Chapter 14 Inventory -- 158 -- Chapter 15 Accounts Receivable -- 178 -- Chapter 16 Fixed Assets -- 183 -- Chapter 17 Current Liabilities -- 193 -- Chapter 18 Debt -- 200 -- Chapter 19 Equity -- 208 -- Chapter 20 Revenue -- 220 -- Chapter 21 Research and Development -- 228 -- Part 5 Accounting Management -- Chapter 23 Budgeting -- 258 -- Chapter 24 Closing the Books -- 293 -- Chapter 25 Control Systems -- 303 -- Chapter 26 Cost Accounting -- 320 -- Chapter 27 Financial Analysis -- 358 -- Chapter 28 Management Information Systems -- 373 -- Chapter 29 Records Management -- 408 -- Part 6 Financial Management -- Chapter 30 Customer Credit -- 421 -- Chapter 31 Financing -- 431 -- Chapter 32 Cash Management -- 444 -- Chapter 33 Risk Management -- 455 -- Part 7 Other Accounting Topics -- Chapter 34 Mergers and Acquisitions -- 469 -- Chapter 35 Taxation -- 487 -- Appendix A Chart of Accounts -- 553 -- Appendix B Journal Entries -- 561 -- Appendix C Interest Tables -- 572 -- Appendix D Ratios -- 580.