Accounting Volume I (Chapters 1-11), Sixth Canadian Edition

Prologue - The Accounting Profession: Career Opportunities. I. THE BASIC STRUCTURE OF ACCOUNTING. 1. Accounting and the Business Environment. Appendix: The History and Development of Accounting. 2. Recording Business Transactions. 3. Measuring Business Income: The Adjusting Process. Appendix: Alternative Treatment of Accounting for Prepaid Expenses and Unearned Revenues. 4. Completing the Accounting Cycle. Appendix: Reversing Entries: An Optional Step. 5. Merchandising Operations and the Accounting Cycle. Supplement: Accounting for Merchandise in a Periodic Inventory System 6. Merchandise Inventory. 7. Accounting Information Systems. II. ACCOUNTING FOR ASSETS AND LIABILITIES. 8. Internal Control, Managing Cash, and Making Ethical Judgments . 9. Accounts and Notes Receivable. 10. Capital Assets, Intangible Assets, and Related Expenses. Appendix: Capital Cost Allowance 11. Current Liabilities and Payroll. Appendix A: Intrawest Corporation 2003 Annual Report. Appendix B: Summary of Generally Accepted Accounting Principles (GAAP). Appendix C: Typical Charts of Accounts for Different Types of Businesses. Glossary. Index. Check Figures. Media Companion CD-ROM.