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Introduction 1 Part I: Business Accounting Basics 5 Chapter 1: Elements of Business Accounting 7 Chapter 2: Financial Effects of Transactions 27 Chapter 3: Getting Started in the Bookkeeping Cycle 47 Chapter 4: The Bookkeeping Cycle: Adjusting and Closing Entries 75 Part II: Preparing Financial Statements 97 Chapter 5: The Effects and Reporting of Profit 99 Chapter 6: Reporting Financial Condition in the Balance Sheet 119 Chapter 7: Coupling the Income Statement and Balance Sheet 143 Chapter 8: Reporting Cash Flows and Changes in Owners' Equity 159 Chapter 9: Choosing Accounting Methods 177 Part III: Managerial, Manufacturing, and Capital Accounting 201 Chapter 10: Analyzing Profit Behavior 203 Chapter 11: Manufacturing Cost Accounting 229 Chapter 12: Figuring Out Interest and Return on Investment 259 Part IV: The Part of Tens 287 Chapter 13: Ten Things You Should Know About Business Financial Statements 289 Chapter 14: A Ten-Point Checklist for Management Accountants 295 Index 301
John A. Tracy is a former accountant and professor of accounting. He is also the author of Accounting For Dummies.