Includes index

Contents: Elements of financial statements -- Accounting for accruals -- Accounting for deferrals -- The Double-entry accounting system -- Accounting for merchandising businesses -- Accounting for merchandising business-advanced topics -- Internal control and accounting for cash -- Accounting for accruals-advanced topics: receivables and payables -- Accounting for long-term operational assets -- Accounting for long-term debt -- Accounting for equity transactions -- Statement of cash flows -- Appendix A: Accessing the EDGAR database through the internet -- Appendix B: Topps annual report 2003 -- Appendix C: Summary of financial ratios -- Appendix D: Annual report and financial statement analysis projects.