Financial & Managerial Accounting, 14th Edition
By Carl S. Warren, James M. Reeve and Jonathan E. Duchac
Contents:
1Introduction to Accounting and Business 2
Nature of Business and Accounting 4
Types of Businesses 4
Role of Accounting in Business 5
Role of Ethics in Accounting and Business 6
Opportunities for Accountants 7
Generally Accepted Accounting Principles (GAAP) 9
Characteristics of Financial Information 9
Assumptions 9
Principles 11
The Accounting Equation 11
Business Transactions and the
Accounting Equation 12
Summary 16
Classi_cations of Stockholders’ Equity 17
Financial Statements 18
Income Statement 20
Retained Earnings Statement 20
Balance Sheet 20
Statement of Cash Flows 21
Interrelationships Among Financial Statements 22
Analysis for Decision Making 24
Make a Decision 25
Analysis for Decision Making 50
Take It Further 51
2Analyzing
Transactions 52
Using Accounts to Record Transactions 54
Chart of Accounts 55
Double-Entry <a href=”https://www.textileebook.com/2020/10/accounting-27th-edition-pdf-by-carl-s-warren-james-m-reeve-jonathan-e-duchac.html”><strong>Accounting</strong></a> System 57
Balance Sheet Accounts 57
Income Statement Accounts 57
Retained Earnings Statement Accounts
(Dividends) 58
Normal Balances 58
Journalizing 59
Posting Journal Entries to Accounts 63
Trial Balance 72
Errors A_ecting the Trial Balance 73
Errors Not A_ecting the Trial Balance 74
Analysis for Decision Making 75
Make a Decision 77
Analysis for Decision Making 100
Take It Further 103
3The Adjusting
Process 104
Nature of the Adjusting Process 107
Accrual and Cash Basis of Accounting 107
Revenue and Expense Recognition 108
The Adjusting Process 108
Types of Accounts Requiring Adjustment 109
Adjusting Entries for Accruals 110
Accrued Revenues 110
Accrued Expenses 111
Adjusting Entries for Deferrals 114
Unearned Revenues 114
Prepaid Expenses 115
Adjusting Entries for <a href=”https://en.wikipedia.org/wiki/Depreciation”><strong>Depreciation</strong></a> 118
Summary of Adjusting Process 120
Adjusted Trial Balance 124
Analysis for Decision Making 125
Make a Decision 127
Analysis for Decision Making 150
Take It Further 152
4Completing the Accounting
Cycle 154
Flow of Accounting Information 157
Financial Statements 159
Income Statement 159
Retained Earnings Statement 159
Balance Sheet 161
Copyright 2018 Cengage Learning. All Rights Reserved. May not be copied, scanned, or duplicated, in whole or in part. WCN 02-200-203
Closing Entries 164
Journalizing and Posting Closing Entries 166
Post-Closing Trial Balance 170
Accounting Cycle 171
Illustration of the Accounting Cycle 171
Step 1. Analyzing and Recording Transactions
in the Journal 173
Step 2. Posting Transactions to the Ledger 175
Step 3. Preparing an Unadjusted Trial Balance 175
Step 4. Assembling and Analyzing Adjustment Data 175
Step 5. Preparing an Optional End-of-Period
Spreadsheet 176
Step 6. Journalizing and Posting Adjusting Entries 177
Step 7. Preparing an Adjusted Trial Balance 177
Step 8. Preparing the Financial Statements 177
Step 9. Journalizing and Posting Closing Entries 179
Step 10. Preparing a Post-Closing Trial Balance 180
Fiscal Year 182
Analysis for Decision Making 184
Make a Decision 185
Appendix 1 End-of-Period Spreadsheet 186
Step 1. Enter the Title 186
Step 2. Enter the Unadjusted Trial Balance 186
Step 3. Enter the Adjustments 187
Step 4. Enter the Adjusted Trial Balance 188
Step 5. Extend the Accounts to the Income Statement
and Balance Sheet Columns 189
Step 6. Total the Income Statement and Balance Sheet
Columns, Compute the Net Income or Net Loss,
and Complete the Spreadsheet 190
Preparing the Financial Statements
from the Spreadsheet 191
Appendix 2 Reversing Entries 191
Comprehensive Problem 1 222
Analysis for Decision Making 223
Take It Further 224
5Accounting for Merchandising
Businesses 226
Nature of Merchandising Businesses 228
Operating Cycle 228
Financial Statements 229
Merchandising Transactions 230
Purchases Transactions 230
Sales Transactions 235
Freight 239
Summary: Recording Inventory Transactions 241
Dual Nature of Merchandise Transactions 242
Chart of Accounts for a Merchandising Business 242
Sales Taxes and Trade Discounts 242
Financial Statements for
a Merchandising Business 245
Multiple-Step Income Statement 245
Single-Step Income Statement 247
Retained Earnings Statement 248
Balance Sheet 248
The Adjusting and Closing Process 248
Adjusting Entries for Customer Returns and
Allowances 249
Adjusting Entry for Inventory Shrinkage 250
Closing Entries 251
Analysis for Decision Making 252
Make a Decision 253
Appendix The Periodic Inventory System 254
Chart of Accounts Under the Periodic
Inventory System 254
Recording Merchandise Transactions Under the
Periodic Inventory System 254
Adjusting Process Under the Periodic Inventory System 256
Financial Statements Under the Periodic
Inventory System 256
Closing Entries Under the Periodic Inventory
System 256
Comprehensive Problem 2 280
Analysis for Decision Making 282
Take It Further 283
Practice Set: Lawn Ranger Landscaping
This set is a service business operated as a proprietorship.
It includes a narrative of transactions and instructions
for an optional solution with no debits and credits.
This set can be solved manually or with the General
Ledger software.
6Inventories 286
Control of Inventory 288
Safeguarding Inventory 288
Reporting Inventory 289
Inventory Cost Flow Assumptions 289
Inventory Costing Methods Under
a Perpetual Inventory System 291
First-In, First-Out Method 291
Last-In, First-Out Method 293
Weighted Average Cost Method 295
Inventory Costing Methods Under
a Periodic Inventory System 296
First-In, First-Out Method 296
Last-In, First-Out Method 297
Weighted Average Cost Method 297
Copyright 2018 Cengage Learning. All Rights Reserved. May not be copied, scanned, or duplicated, in whole or in part. WCN 02-200-203
Comparing Inventory Costing
Methods 299
Reporting Inventory in the Financial
Statements 300
Valuation at Lower of Cost or Market 300
Inventory on the Balance Sheet 302
Effect of Inventory Errors on the Financial
Statements 303
Analysis for Decision Making 306
Make a Decision 308
Appendix Estimating Inventory Cost 309
Retail Method of Inventory Costing 309
Gross Pro_t Method of Inventory Costing 309
Analysis for Decision Making 330
Take It Further 332
7Internal Control and
Cash 334
Sarbanes-Oxley Act 336
Internal Control 338
Objectives of Internal Control 338
Elements of Internal Control 338
Control Environment 339
Risk Assessment 340
Control Procedures 340
Monitoring 342
Information and Communication 342
Limitations of Internal Control 343
Cash Controls over Receipts and
Payments 344
Control of Cash Receipts 344
Control of Cash Payments 346
Bank Accounts 347
Bank Statement 347
Using the Bank Statement as a Control over Cash 349
Special-Purpose Cash Funds 355
Financial Statement Reporting of Cash 356
Analysis for Decision Making 357
Make a Decision 358
Analysis for Decision Making 377
Take It Further 379
8Receivables 380
Classification of Receivables 382
Accounts Receivable 382
Notes Receivable 382
Other Receivables 383
Uncollectible Receivables 383
Direct Write-O_ Method
for Uncollectible Accounts 384
Allowance Method for Uncollectible Accounts 384
Write-O_s to the Allowance Account 385
Estimating Uncollectibles 387
Comparing Direct Write-O_
and Allowance Methods 393
Notes Receivable 394
Characteristics of Notes Receivable 394
Accounting for Notes Receivable 396
Reporting Receivables on the Balance Sheet 398
Analysis for Decision Making 399
Make a Decision 401
Analysis for Decision Making 421
Take It Further 423
9Long-Term Assets:
Fixed and Intangible 424
Nature of Fixed Assets 426
Classifying Costs 426
The Cost of Fixed Assets 428
Leasing Fixed Assets 429
Accounting for Depreciation 430
Factors in Computing Depreciation Expense 430
Straight-Line Method 431
Units-of-Activity Method 433
Double-Declining-Balance Method 435
Comparing Depreciation Methods 436
Partial-Year Depreciation 437
Revising Depreciation Estimates 438
Repair and Improvements 439
Disposal of Fixed Assets 441
Discarding Fixed Assets 441
Selling Fixed Assets 442
Natural Resources 445
Intangible Assets 446
Patents 446
Copyrights and Trademarks 447
Goodwill 447
Financial Reporting for Long-Term Assets: Fixed and
Intangible 450
Analysis for Decision Making 450
Make a Decision 452
Appendix Exchanging Similar Fixed
Assets 453
Gain on Exchange 453
Loss on Exchange 454
Analysis for Decision Making 472
Take It Further 473
10 Liabilities: Current,
Installment Notes,
Contingencies 476
Current Liabilities 478
Accounts Payable and Accruals 478
Short-Term Notes Payable 479
Current Portion of Long-Term Debt 480
Payroll Liabilities 481
Liability for Employee Earnings 481
Deductions from Employee Earnings 482
Computing Employee Net Pay 483
Employer’s Payroll Taxes 483
Recording Payroll 484
Paying Payroll 486
Internal Controls for Payroll 486
Employees’ Fringe Bene_ts 486
Vacation Pay 486
Pensions 487
Postretirement Benefits Other than
Pensions 488
Installment Notes 489
Issuance 489
Periodic Payments 489
Contingent Liabilities 492
Probable and Estimable 492
Probable and Not Estimable 492
Reasonably Possible 493
Remote 493
Reporting Liabilities 494
Analysis for Decision Making 495
Make a Decision 496
Comprehensive Problem 3 516
Analysis for Decision Making 519
Take It Further 521
Practice Set: Fit & Fashionable
This set is a merchandising business operated as a
proprietorship. It includes business documents, and
it can be solved manually or with the General Ledger software.
Practice Set: Chic Events by Jada
This set is a merchandising business operated as a
proprietorship. It includes business documents, and
it can be solved manually or with the General Ledger software.
11Liabilities: Bonds Payable 522
Nature of Bonds Payable 524
Bond Characteristics and Terminology 524
Proceeds from Issuing Bonds 524
Accounting for Bonds Payable 527
Bonds Issued at Face Amount 527
Bonds Issued at a Discount 527
Amortizing a Bond Discount 528
Bonds Issued at a Premium 530
Amortizing a Bond Premium 531
Bond Redemption 532
Reporting Bonds Payable 533
Analysis for Decision Making 534
Make a Decision 535
Appendix 1 Present Value Concepts and
Pricing Bonds Payable 536
Present Value Concepts 536
Pricing Bonds 539
Appendix 2 E_ective Interest Rate Method of
Amortization 540
Amortization of Discount by the Interest Method 540
Amortization of Premium by the Interest Method 541
Analysis for Decision Making 557
Take It Further 558
12 Corporations:
Organization, Stock
Transactions, and
Dividends 560
Nature of a Corporation 562
Characteristics of a Corporation 562
Forming a Corporation 563
Paid-In Capital from Stock 565
Characteristics of Stock 565
Types of Stock 566
Issuing Stock 568
Premium on Stock 568
No-Par Stock 569
Accounting for Dividends 571
Cash Dividends 571
Stock Dividends 572
Stock Splits 574
Treasury Stock Transactions 575
Reporting Stockholders’ Equity 577
Stockholders’ Equity on the Balance Sheet 577
Reporting Retained Earnings 578
Statement of Stockholders’ Equity 579
Reporting Stockholders’ Equity for Mornin’ Joe 580
Analysis for Decision Making 581
Make a Decision 582
Comprehensive Problem 4 600
Analysis for Decision Making 602
Take It Further 603
Practice Set: My Place, House of Décor
This set is a service and merchandising business operated as
a corporation. It includes narrative for six months of transactions,
which are to be recorded in a general journal. The set
can be solved manually or with the General Ledger software.
Practice Set: JP’s Tech Solutions
This set is a departmentalized merchandising business
operated as a corporation. It includes a narrative
of transactions, which are to be recorded in special
journals. The set can be solved manually or with the
General Ledger software.
13Statement of Cash
Flows 606
Reporting Cash Flows 608
Cash Flows from Operating Activities 609
Cash Flows from Investing Activities 611
Cash Flows from Financing Activities 611
Noncash Investing and Financing Activities 612
Format of the Statement of Cash Flows 612
No Cash Flow per Share 613
Cash Flows from Operating Activities—
The Indirect Method 613
Net Income 615
Adjustments to Net Income 615
Cash Flows from Investing Activities 618
Land 618
Building and Accumulated Depreciation—Building 619
Cash Flows from Financing Activities 620
Bonds Payable 620
Common Stock 620
Dividends and Dividends Payable 621
Preparing the Statement of Cash Flows 622
Analysis for Decision Making 623
Make a Decision 624
Appendix 1 Spreadsheet (Work Sheet) for Statement
of Cash Flows—The Indirect Method 625
Analyzing Accounts 626
Retained Earnings 627
Other Accounts 627
Preparing the Statement of Cash Flows 628
Appendix 2 Preparing the Statement of Cash
Flows—The Direct Method 628
Cash Received from Customers 629
Cash Payments for Merchandise 629
Cash Payments for Operating Expenses 630
Gain on Sale of Land 630
Interest Expense 630
Cash Payments for Income Taxes 631
Reporting Cash Flows from Operating
Activities—Direct Method 631
Analysis for Decision Making 660
Take It Further 662
14 Financial Statement
Analysis 664
Analyzing and Interpreting Financial Statements 666
The Value of Financial Statement Information 666
Techniques for Analyzing Financial Statements 667
Analytical Methods 667
Horizontal Analysis 667
Vertical Analysis 669
Common-Sized Statements 671
Analyzing Liquidity 672
Current Position Analysis 673
Accounts Receivable Analysis 674
Inventory Analysis 675
Analyzing Solvency 678
Ratio of Fixed Assets to Long-Term Liabilities 678
Ratio of Liabilities to Stockholders’ Equity 678
Times Interest Earned 679
Analyzing Pro_tability 680
Asset Turnover 681
Return on Total Assets 681
Return on Stockholders’ Equity 682
Return on Common Stockholders’ Equity 683
Earnings per Share on Common Stock 684
Price-Earnings Ratio 685
Dividends per Share 685
Dividend Yield 686
Summary of Analytical Measures 687
Corporate Annual Reports 689
Management Discussion and Analysis 689
Report on Internal Control 689
Report on Fairness of the Financial Statements 690
Analysis for Decision Making 690
Make a Decision 690
Appendix 1 Unusual Items on the Income
Statement 691
Unusual Items A_ecting the Current Period’s
Income Statement 691
Unusual Items A_ecting the Prior Period’s
Income Statement 692
Appendix 2 Fair Value and Comprehensive Income 692
Fair Value 693
Comprehensive Income 693
Analysis for Decision Making 723
Take It Further 725
Mornin’ Joe 727
Financial Statements for Mornin’ Joe 728
Financial Statements for Mornin’ Joe
International 731
15 Introduction to Managerial
Accounting 740
Managerial Accounting 742
Differences Between Managerial and
Financial Accounting 743
Managerial Accounting in the Organization 744
The Management Process 745
Uses of Managerial Accounting Information 747
Manufacturing Operations 748
Nature of Manufacturing 748
Direct and Indirect Costs 749
Manufacturing Costs 750
Sustainability and Accounting 754
Sustainability 754
Eco-Eficiency Measures in Managerial Accounting 755
Financial Statements for a
Manufacturing Business 756
Balance Sheet 756
Income Statement 757
Analysis for Decision Making 760
Make a Decision 762
Analysis for Decision Making 781
Take It Further 782
16 Job Order Costing 784
Cost Accounting Systems Overview 786
Job Order Cost Systems 786
Process Cost Systems 786
Job Order Cost Systems for
Manufacturing Businesses 787
Materials 788
Factory Labor 790
Factory Overhead 792
Work in Process 797
Finished Goods 798
Sales and Cost of Goods Sold 799
Period Costs 799
Summary of Cost Flows for Legend Guitars 801
Job Order Cost Systems for Service Businesses 801
Types of Service Businesses 801
Flow of Costs in a Service Job Order Cost System 802
Analysis for Decision Making 803
Make a Decision 804
Analysis for Decision Making 826
Take It Further 828
17 Process Cost Systems 830
Accounting for Process Manufacturers 832
Comparing Job Order and Process Cost Systems 833
Cost Flows for a Process Manufacturer 834
Cost of Production Report 837
Step 1: Determine the Units to Be Assigned Costs 838
Step 2: Compute Equivalent Units of Production 838
Step 3: Determine the Cost per Equivalent Unit 842
Step 4: Allocate Costs to Units Transferred
Out and Partially Completed Units 843
Preparing the Cost of Production Report 845
Journal Entries for a Process Cost System 848
Using the Cost of Production Report 851
Lean Manufacturing 852
Traditional Production Process 852
Lean Manufacturing 853
Analysis for Decision Making 854
Make a Decision 855
Appendix Average Cost Method 856
Determining Costs Using the Average Cost Method 856
The Cost of Production Report 858
Analysis for Decision Making 882
Take It Further 883
18 Activity-Based Costing 886
Product Costing Allocation Methods 888
Single Plantwide Factory Overhead Rate Method 889
Multiple Production Department Factory Overhead
Rate Method 891
Department Overhead Rates and Allocation 892
Distortion of Product Costs 893
Activity-Based Costing Method 896
Activity Rates 898
Allocating Costs 899
Distortion in Product Costs 901
Dangers of Product Cost Distortion 901
Activity-Based Costing for Selling and
Administrative Expenses 903
Activity-Based Costing in Service Businesses 904
Analysis for Decision Making 908
Make a Decision 909
Analysis for Decision Making 936
Take It Further 937
19 Cost-Volume-Profit
Analysis 940
Cost Behavior 942
Variable Costs 943
Fixed Costs 944
Mixed Costs 946
Summary of Cost Behavior Concepts 948
Cost-Volume-Pro_t Relationships 950
Contribution Margin 950
Contribution Margin Ratio 950
Unit Contribution Margin 951
Mathematical Approach to Cost-Volume-Pro_t
Analysis 953
Break-Even Point 953
Target Pro_t 957
Graphic Approach to Cost-Volume-Pro_t Analysis 958
Cost-Volume-Pro_t (Break-Even) Chart 958
Pro_t-Volume Chart 960
Use of Computers in Cost-Volume-Pro_t Analysis 961
Assumptions of Cost-Volume-Pro_t Analysis 962
Special Cost-Volume-Pro_t Relationships 964
Sales Mix Considerations 964
Operating Leverage 966
Margin of Safety 967
Analysis for Decision Making 969
Make a Decision 970
Analysis for Decision Making 991
Take It Further 993
20Variable Costing for
Management Analysis 994
Income from Operations: Absorption and
Variable Costing 996
Absorption Costing 996
Variable Costing 997
E_ects of Inventory 999
Analyzing Income Using Absorption and
Variable Costing 1002
Using Absorption and Variable Costing 1006
Controlling Costs 1007
Pricing Products 1007
Planning Production 1007
Analyzing Contribution Margins 1008
Analyzing Market Segments 1008
Analyzing Market Segments 1008
Sales Territory Pro_tability Analysis 1010
Product Pro_tability Analysis 1011
Salesperson Pro_tability Analysis 1011
Contribution Margin Analysis 1013
Variable Costing for Service Businesses 1016
Reporting Income 1017
Analyzing Segments 1017
Analyzing Contribution Margin 1019
Analysis for Decision Making 1020
Make a Decision 1021
Analysis for Decision Making 1047
Take It Further 1049
21Budgeting 1052
Nature and Objectives of Budgeting 1054
Objectives of Budgeting 1054
Human Behavior and Budgeting 1055
Budgeting Systems 1056
Static Budget 1057
Flexible Budget 1058
Computerized Budgeting Systems 1059
Master Budget 1060
Operating Budgets 1061
Sales Budget 1061
Production Budget 1062
Direct Materials Purchases Budget 1063
Direct Labor Cost Budget 1064
Factory Overhead Cost Budget 1066
Cost of Goods Sold Budget 1066
Selling and Administrative Expenses Budget 1068
Budgeted Income Statement 1069
Financial Budgets 1070
Cash Budget 1070
Capital Expenditures Budget 1074
Budgeted Balance Sheet 1075
Analysis for Decision Making 1075
Make a Decision 1076
Analysis for Decision Making 1102
Take It Further 1103
22Evaluating Variances
from Standard Costs 1106
Standards 1108
Setting Standards 1108
Types of Standards 1109
Reviewing and Revising Standards 1109
Criticisms of Standard Costs 1109
Budgetary Performance Evaluation 1110
Budget Performance Report 1110
Manufacturing Cost Variances 1111
Direct Materials and Direct Labor Variances 1112
Direct Materials Variances 1112
Direct Labor Variances 1114
Factory Overhead Variances 1118
The Factory Overhead Flexible Budget 1118
Variable Factory Overhead Controllable Variance 1119
Fixed Factory Overhead Volume Variance 1120
Reporting Factory Overhead Variances 1122
Factory Overhead Account 1123
Recording and Reporting Variances from
Standards 1126
Nonfinancial Performance Measures 1128
Analysis for Decision Making 1130
Make a Decision 1131
Comprehensive Problem 5 1150
Analysis for Decision Making 1152
Take It Further 1154
23Evaluating Decentralized
Operations 1156
Centralized and Decentralized Operations 1158
Advantages of Decentralization 1158
Disadvantages of Decentralization 1159
Responsibility Accounting 1159
Responsibility Accounting for Cost Centers 1160
Responsibility Accounting for Pro_t Centers 1163
Service Department Charges 1163
Pro_t Center Reporting 1165
Responsibility Accounting for Investment Centers 1167
Return on Investment 1167
Residual Income 1171
The Balanced Scorecard 1174
Transfer Pricing 1175
Market Price Approach 1177
Negotiated Price Approach 1177
Cost Price Approach 1180
Analysis for Decision Making 1180
Make a Decision 1182
Analysis for Decision Making 1204
Take It Further 1206
24Differential Analysis and
Product Pricing 1208
Di_erential Analysis 1210
Lease or Sell 1212
Discontinue a Segment or Product 1213
Make or Buy 1214
Replace Equipment 1215
Process or Sell 1216
Accept Business at a Special Price 1217
Setting Normal Product Selling Prices 1221
Cost-Plus Methods 1222
Product Cost Method 1222
Illustration 1223
Target Costing Method 1224
Production Bottlenecks 1226
Managing Bottlenecks 1226
Pricing Bottleneck Products 1227
Analysis for Decision Making 1228
Make a Decision 1229
Appendix Total and Variable Cost Methods to
Setting Normal Price 1230
Total Cost Method 1231
Variable Cost Method 1233
Analysis for Decision Making 1257
Take It Further 1259
25Capital Investment Analysis 1260
Nature of Capital Investment Analysis 1262
Methods Not Using Present Values 1263
Average Rate of Return Method 1263
Cash Payback Method 1264
Methods Using Present Values 1266
Present Value Concepts 1267
Net Present Value Method and Index 1269
Internal Rate of Return Method 1271
Factors That Complicate Capital Investment Analysis 1275
Income Tax 1275
Unequal Proposal Lives 1275
Lease Versus Capital Investment 1277
Uncertainty 1277
Changes in Price Levels 1278
Qualitative Considerations 1279
Capital Rationing 1279
Analysis for Decision Making 1281
Make a Decision 1282
Analysis for Decision Making 1301
Take It Further 1302
26Lean Manufacturing and
Activity Analysis 1304
Lean Principles 1306
Reducing Inventory 1307
Reducing Lead Times 1307
Reducing Setup Time 1309
Emphasizing Product-Oriented Layout 1311
Emphasizing Employee Involvement 1311
Emphasizing Pull Manufacturing 1311
Emphasizing Zero Defects 1311
Emphasizing Supply Chain Management 1312
Lean Accounting 1314
Fewer Transactions 1314
Combined Accounts 1314
Non_nancial Performance Measures 1315
Direct Tracing of Overhead 1316
Activity Analysis 1317
Costs of Quality 1317
Quality Activity Analysis 1318
Value-Added Activity Analysis 1320
Process Activity Analysis 1321
Analysis for Decision Making 1323
Make a Decision 1323
Analysis for Decision Making 1341
Take It Further 1342
Appendix A: Interest Tables A-3
Appendix B: Revenue Recognition B-1
Appendix C: International Financial Reporting Standards (IFRS) C-2
Appendix D: Investments D-2
Appendix E: Nike Inc., Form 10-K for the Fiscal Year Ended May 31, 2015 E-1
Appendix F: Special Journals and Subsidiary
Ledgers (online) F-1
Glossary G-1
Index I-1