Part I: A conceptual overview page 1-2 -- 1. The accounting environment page 3-22 -- 2. Fundamental accounting concepts page 23-66 -- 3. The accounting equation and the analysis of transactions page 67-100 -- Part II: The accounting process page 101-102 -- 4. Recording external transactions page 103-143 -- 5. Recording internal transactions page 144-165 -- 6. Preparation and presentation of financial statements page 166-192 -- 7. Closing entries page 193-214 -- Part III: The accounting process expanded page 215-216 -- 8. Purchase and sale transactions page 217-258 -- 9. Analysis journals page 259-284 -- Part IV: Recognition and measurement of the elements of financial statements page 285-286 -- 10. Property, plant and equipment page 287-332 -- 11. Inventory and cost of sales page 333-367 -- 12. Accounts receivable page 368-384 -- 13. Cash and bank page 385-408 -- 14. Accounts payable page 409-419 -- 15. Owner's equity and non-current liabilities page 420-430 -- Part V: Entity forms page 431-432 -- 16. Partnerships page 433-476 -- 17. Companies page 477-518 -- Part VI: Sundry topics page 519-520 -- 18. Statement of cash flows page 521-551 -- 19. Analysis of financial statements page 552-582 -- 20. Non-business entities page 583-600 -- 21. Incomplete records page 601-613