目次

1 Accounting in Action 2 2 The Recording Process 46 3 Adjusting the Accounts 84 4 Completing the Accounting Cycle 136 5 Accounting for Merchandising Operations 188 6 Inventories 238 7 Accounting Information Systems 282 8 Fraud, Internal Control, and Cash 324 9 Accounting for Receivables 372 10 Plant Assets, Natural Resources, and Intangible Assets 408 11 Current Liabilities and Payroll Accounting 452 12 Accounting for Partnerships 492 13 Corporations: Organization and Capital Stock Transactions 526 14 Corporations: Dividends, Retained Earnings, and Income Reporting 560 15 Long–Term Liabilities 590 16 Investments 636 17 Statement of Cash Flows 666 18 Financial Statement Analysis 718 19 Managerial Accounting 764 20 Job Order Costing 800 21 Process Costing 836 22 Cost–Volume–Profit 874 23 Budgetary Planning 912 24 Budgetary Control and Responsibility Accounting 950 25 Standard Costs and Balanced Scorecard 994 26 Incremental Analysis and Capital Budgeting 1038 APPENDICES A Specimen Financial Statements: Apple Inc. A1 B Specimen Financial Statements: PepsiCo, Inc. B1 C Specimen Financial Statements: The Coca–Cola Company C1 D Specimen Financial Statements: Amazon.com, Inc. D1 E Specimen Financial Statements: Wal–Mart Stores, Inc. E1 F Specimen Financial Statements: Zetar plc F1 G Time Value of Money G1 ∗H Using Financial Calculators H1 ∗I Standards of Ethical Conduct for Management Accountants I1 ∗Available at the book???s companion website, www.wiley.com/college/weygandt.