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
