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Contents
 CHAPTER ONE Perspectives—Accounting Objectives and Communication CHAPTER TWO The Accounting Model and Transaction Analysis CHAPTER THREE The Accounting Information Processing Cycle CHAPTER FOUR Adjusting Entries and the Conceptual Framework of Accounting CHAPTER FIVE Information Processing in an Accounting System CHAPTER SIX Accounting for Sales Revenue and Cost of Goods Sold CHAPTER SEVEN Costing Methods for Measuring Inventory and Cost of Goods Sold CHAPTER EIGHT Cash, Short-Term Investments in Securities, and Receivables CHAPTER NINE Operational Assets—Property, Plant, and Equipment; Natural Resources; and Intangibles CHAPER TEN
Measuring and Reporting Liabilities
CHAPTER ELEVEN
Measuring and Reporting Bonds Payable
CHAPTER TWELVE
Measuring and Reporting Owners' Equity
CHAPTER THIRTEEN
Measuring and Reporting Long-Term Investments
CHAPTER FOURTEEN
Consolidated Statements—Measuring and Reporting
CHAPTER FIFTEEN
Statement of Cash Flows
CHAPTER SIXTEEN
Using and Interpreting Financial Statements
APPENDIX
1988 Annual Report of
J.C. Penney Company, Inc
INDEX
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