Chapter 5: Special Issues for Merchants
The Merchandising Operation — Sales
Purchase Considerations For Merchandising Businesses
Chapter 6: Cash and Highly-Liquid Investments
Chapter 7: Accounts Receivable
The Costs And Benefits Of Selling On Credit
Accounting For Uncollectible Receivables
Alternative Approaches For Uncollectibles
Chapter 8: Inventory
Lower Of Cost Or Net Realizable Value
Inventory Estimation Techniques
