Table of Contents Chapter 1 An Introduction to Accounting Section 1: Collecting and Organizing Information Section 2: Reporting Information Chapter 2 Accounting for Accruals and Deferrals Section 1: Accounting for Accruals Section 2: Accounting for Deferrals Chapter 3 The Double-Entry System Chapter 4 Accounting for Merchandising Businesses Chapter 5 Accounting for Inventories Chapter 6 Internal Control and Accounting for Cash Chapter 7 Accounting for Receivables Chapter 8 Accounting for Long-Term Operational Assets Chapter 9 Accounting for Current Liabilities and Payroll Chapter 10 Accounting for Long-Term Debt Chapter 11 Proprietorships, Partnerships, and Corporations Chapter 12 Statement of Cash Flows Chapter 13 Financial Statement Analysis 13-0 (ONLINE ONLY) Appendix A Accessing the EDGAR Database through the Internet Appendix B Portion of the Form 10-K for Target Corporation Appendix C Summary of Financial Radios Appendix D Annual Report and Financial Statement Analysis Projects Appendix E Accounting for Investment Securities Appendix F Time Value of Money Glossary