Introduction: Evolution of Accounting, Basic Structure of Accounting, Accounting Principles and Practices, The Accounting Cycle, Completion of the Accounting Cycle, Accounting for a Merchandising Enterprise, Accounting for Merchandise and Cash Transactions, Periodic Reporting, Receivables and Payables and Inventories, Merchandise Inventory, Deferrals and Accruals and Plant Assets and Intangible Assets, Deferrals and Accruals, Plant Assets and Intangible Assets, Accounting Systems, Systems and Controls, Accounting Principles, Partnerships, Corporations, Hardware Service Center, Control Accounting, Continental Manufacturing Company, Decision Making, Management Reports and Special Analyses, Additional Statements and Analyses, Financial Statement Analysis, Appendixes, Index.