Includes bibliographical references.

The accounting profession: an overview -- Basic financial statements -- The expanded accounting equation -- Basic transaction analysis -- Financial statement interrelationships -- The accrual basis of accounting -- Accruals and deferrals -- Adjustments -- The accounting cycle -- The classified balance sheet -- The multiple-step income statement -- Operating activities : an introduction to bad debts expense -- Operating activities : the allowance method for bad debts -- Operating activities : the revenue recognition principle -- Operating activities : Inventory, Part I -- Operating activities: Inventory, Part II -- Investing activities : long-term assets and cost allocation -- Financing activities : simple interest and amortized loans -- Financing activities : the time value of money -- Financing activities : equity transactions -- An introduction to financial statement analysis -- Financial statement analysis and ratio analysis -- Internal controls.