Chapter 5: Special Issues for Merchants

The Merchandising Operation — Sales

Purchase Considerations For Merchandising Businesses

Alternative Inventory System

Income Statement Enhancements

The Control Structure

 

Chapter 6: Cash and Highly-Liquid Investments

Cash Composition

Cash Management

Bank Reconciliation

Petty Cash

Trading Securities

 

Chapter 7: Accounts Receivable

The Costs And Benefits Of Selling On Credit

Accounting For Uncollectible Receivables

Alternative Approaches For Uncollectibles

Notes Receivable

 

Chapter 8: Inventory

The Components Of Inventory

Inventory Costing Methods

Perpetual Inventory Systems

Lower Of Cost Or Net Realizable Value

Inventory Estimation Techniques

Inventory Management

 

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