Chapter 1 Accounting and the Business Environment 25
Chapter 2 Recording Business Transactions 79
Chapter 3 The Adjusting Process 141
Chapter 4 Completing the Accounting Cycle 207
Chapter 5 Merchandising Operations 270
Chapter 6 Merchandise Inventory 348
Chapter 7 Internal Control and Cash 398
Chapter 8 Receivables 447
Chapter 9 Plant Assets, Natural Resources, and Intangibles 498
Chapter 10 Investments 547
Chapter 11 Current Liabilities and Payroll 579
Chapter 12 Long-Term Liabilities 620
Chapter 13 Stockholders’ Equity 669
Chapter 14 The Statement of Cash Flows 722
Chapter 15 Financial Statement Analysis 788
AppENdix A—2013 Green Mountain Coffee Roasters, Inc. Annual Report 851
AppENdix B—Present Value Tables 899
AppENdix C—Accounting Information Systems 901 GlossAry 959 iNdEx 973 phoTo CrEdiTs 987