"The Construction of an Income Statement", "Reported Profitability and the Principle of Conservatism", "Increasing the Net Assets of a Company", "Reporting a Balance Sheet", "What Is a Balance Sheet?", "The Essential Role of Transaction Analysis", "The Effects Caused by Common Transactions", "An Introduction to Double-Entry Bookkeeping", "Preparing Journal Entries", "The Connection of the Journal and the Ledger", "The Need for Adjusting Entries", "Preparing Various Adjusting Entries", "Preparing Financial Statements", "Chapter Appendix", "The Need for the Securities and Exchange Commission", "The Role of the Independent Auditor in Financial Reporting", "Performing an Audit in financial", "The Need for Internal Control", "The Purpose and Content of an Independent Auditor’s Report", "Accounting for Uncollectible Accounts", "The Problem with Estimations", "Estimating the Amount of Uncollectible Accounts", "Remeasuring Foreign Currency Balances", "A Company’s Vital Signs—Accounts Receivable", "Determining and Reporting the Cost of Inventory", "Perpetual and Periodic Inventory Systems", "Cost of Goods Sold – COGS", "Reporting Inventory at the Lower-of-Cost-or-Market", "Determining Inventory on Hand", "The Necessity of Adopting a Cost Flow Assumption" stringArrayList.add("The Construction of an Income Statement"); 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