Claudia B. Gilbertson was a high school instructor for 11 years and a community college instructor for 25 years. Currently retired from North Hennepin Community College, Claudia serves as a consultant for accounting online learning solutions. She is active in the National Business Education Association, North Central Business Education Association, and Minnesota Business Educators, Inc. Mark W. Lehman, assistant professor emeritus of Accountancy at the Richard C. Adkerson School of Accountancy at Mississippi State University, teaches Accounting Information Systems and Forensic Accounting. A former auditor with PricewaterhouseCoopers, Dr. Lehman is a Certified Public Accountant and a Certified Fraud Examiner. Dr. Lehman writes journal articles and consults with accountants on the use of software in fraud detection. He was awarded Outstanding Educator by the Mississippi Society of Certified Public Accountants in 2007. Debra Harmon-Gentene has taught business education at the high school level for 20 years and currently teaches at Mason High School in Ohio. A former community college instructor and corporate training manager, Debra has been active in the National Business Education Association, serving on the Entrepreneurship Standards Committee. Debra recently won the Leavey Award and Warren County's Innovative Teacher of the Year award.

PART 3 ACCOUNTING FOR A MERCHANDISING BUSINESS ORGANIZED AS A CORPORATION--ADJUSTMENTS AND VALUATION. 18. Acquiring Capital for Growth and Development. 19. Accounting for Plant Assets, Depreciation, and Intangible Assets. 20. Accounting for Inventory. RA3, Part A - An Accounting Cycle for a Corporation: Journalizing and Posting Transactions. 21. Accounting for Accruals, Deferrals, and Reversing Entries. 22. End-of-Fiscal-Period Work for a Corporation. RA3, Part B - An Accounting Cycle for a Corporation: End-of-Fiscal-Period Work. Simulation Marketing Page for Digital Diversions. PART 4 ADDITIONAL ACCOUNTING PROCEDURES. 23. Accounting for Partnerships. 24. Recording International and Internet Sales. App. A: Accounting Concepts. App. B: Analyzing Nike's Financial Statements. App. C: Using a Calculator and Computer Keypad. App. D: Recycling Problems. App. E: Answers to Audit Your Understanding. English Glossary. Spanish Glossary. Index.

• PART 3 ACCOUNTING FOR A MERCHANDISING BUSINESS ORGANIZED AS A CORPORATION--ADJUSTMENTS AND VALUATION.18. Acquiring Capital for Growth and Development.19. Accounting for Plant Assets, Depreciation, and Intangible Assets.20. Accounting for Inventory.RA3, Part A - An Accounting Cycle for a Corporation: Journalizing and Posting Transactions.21. Accounting for Accruals, Deferrals, and Reversing Entries.22. End-of-Fiscal-Period Work for a Corporation.RA3, Part B - An Accounting Cycle for a Corporation: End-of-Fiscal-Period Work.Simulation Marketing Page for Digital Diversions.PART 4 ADDITIONAL ACCOUNTING PROCEDURES.23. Accounting for Partnerships.24. Recording International and Internet Sales.App. A: Accounting Concepts.App. B: Analyzing Nike's Financial Statements.App. C: Using a Calculator and Computer Keypad.App. D: Recycling Problems.App. E: Answers to Audit Your Understanding.English Glossary.Spanish Glossary.Index.

Claudia B. Gilbertson was a high school instructor for 11 years and a community college instructor for 25 years. Currently retired from North Hennepin Community College, Claudia serves as a consultant for accounting online learning solutions. She is active in the National Business Education Association, North Central Business Education Association, and Minnesota Business Educators, Inc. Mark W. Lehman, assistant professor emeritus of Accountancy at the Richard C. Adkerson School of Accountancy at Mississippi State University, teaches Accounting Information Systems and Forensic Accounting. A former auditor with PricewaterhouseCoopers, Dr. Lehman is a Certified Public Accountant and a Certified Fraud Examiner. Dr. Lehman writes journal articles and consults with accountants on the use of software in fraud detection. He was awarded Outstanding Educator by the Mississippi Society of Certified Public Accountants in 2007. Debra Harmon-Gentene has taught business education at the high school level for 20 years and currently teaches at Mason High School in Ohio. A former community college instructor and corporate training manager, Debra has been active in the National Business Education Association, serving on the Entrepreneurship Standards Committee. Debra recently won the Leavey Award and Warren County's Innovative Teacher of the Year award.

PART 3 ACCOUNTING FOR A MERCHANDISING BUSINESS ORGANIZED AS A CORPORATION--ADJUSTMENTS AND VALUATION. 18. Acquiring Capital for Growth and Development. 19. Accounting for Plant Assets, Depreciation, and Intangible Assets. 20. Accounting for Inventory. RA3, Part A - An Accounting Cycle for a Corporation: Journalizing and Posting Transactions. 21. Accounting for Accruals, Deferrals, and Reversing Entries. 22. End-of-Fiscal-Period Work for a Corporation. RA3, Part B - An Accounting Cycle for a Corporation: End-of-Fiscal-Period Work. Simulation Marketing Page for Digital Diversions. PART 4 ADDITIONAL ACCOUNTING PROCEDURES. 23. Accounting for Partnerships. 24. Recording International and Internet Sales. App. A: Accounting Concepts. App. B: Analyzing Nike's Financial Statements. App. C: Using a Calculator and Computer Keypad. App. D: Recycling Problems. App. E: Answers to Audit Your Understanding. English Glossary. Spanish Glossary. Index.

• PART 3 ACCOUNTING FOR A MERCHANDISING BUSINESS ORGANIZED AS A CORPORATION--ADJUSTMENTS AND VALUATION.18. Acquiring Capital for Growth and Development.19. Accounting for Plant Assets, Depreciation, and Intangible Assets.20. Accounting for Inventory.RA3, Part A - An Accounting Cycle for a Corporation: Journalizing and Posting Transactions.21. Accounting for Accruals, Deferrals, and Reversing Entries.22. End-of-Fiscal-Period Work for a Corporation.RA3, Part B - An Accounting Cycle for a Corporation: End-of-Fiscal-Period Work.Simulation Marketing Page for Digital Diversions.PART 4 ADDITIONAL ACCOUNTING PROCEDURES.23. Accounting for Partnerships.24. Recording International and Internet Sales.App. A: Accounting Concepts.App. B: Analyzing Nike's Financial Statements.App. C: Using a Calculator and Computer Keypad.App. D: Recycling Problems.App. E: Answers to Audit Your Understanding.English Glossary.Spanish Glossary.Index.

Claudia B. Gilbertson was a high school instructor for 11 years and a community college instructor for 25 years. Currently retired from North Hennepin Community College, Claudia serves as a consultant for accounting online learning solutions. She is active in the National Business Education Association, North Central Business Education Association, and Minnesota Business Educators, Inc. Mark W. Lehman, assistant professor emeritus of Accountancy at the Richard C. Adkerson School of Accountancy at Mississippi State University, teaches Accounting Information Systems and Forensic Accounting. A former auditor with PricewaterhouseCoopers, Dr. Lehman is a Certified Public Accountant and a Certified Fraud Examiner. Dr. Lehman writes journal articles and consults with accountants on the use of software in fraud detection. He was awarded Outstanding Educator by the Mississippi Society of Certified Public Accountants in 2007. Debra Harmon-Gentene has taught business education at the high school level for 20 years and currently teaches at Mason High School in Ohio. A former community college instructor and corporate training manager, Debra has been active in the National Business Education Association, serving on the Entrepreneurship Standards Committee. Debra recently won the Leavey Award and Warren County's Innovative Teacher of the Year award.

PART 3 ACCOUNTING FOR A MERCHANDISING BUSINESS ORGANIZED AS A CORPORATION--ADJUSTMENTS AND VALUATION. 18. Acquiring Capital for Growth and Development. 19. Accounting for Plant Assets, Depreciation, and Intangible Assets. 20. Accounting for Inventory. RA3, Part A - An Accounting Cycle for a Corporation: Journalizing and Posting Transactions. 21. Accounting for Accruals, Deferrals, and Reversing Entries. 22. End-of-Fiscal-Period Work for a Corporation. RA3, Part B - An Accounting Cycle for a Corporation: End-of-Fiscal-Period Work. Simulation Marketing Page for Digital Diversions. PART 4 ADDITIONAL ACCOUNTING PROCEDURES. 23. Accounting for Partnerships. 24. Recording International and Internet Sales. App. A: Accounting Concepts. App. B: Analyzing Nike's Financial Statements. App. C: Using a Calculator and Computer Keypad. App. D: Recycling Problems. App. E: Answers to Audit Your Understanding. English Glossary. Spanish Glossary. Index.

• PART 3 ACCOUNTING FOR A MERCHANDISING BUSINESS ORGANIZED AS A CORPORATION--ADJUSTMENTS AND VALUATION.18. Acquiring Capital for Growth and Development.19. Accounting for Plant Assets, Depreciation, and Intangible Assets.20. Accounting for Inventory.RA3, Part A - An Accounting Cycle for a Corporation: Journalizing and Posting Transactions.21. Accounting for Accruals, Deferrals, and Reversing Entries.22. End-of-Fiscal-Period Work for a Corporation.RA3, Part B - An Accounting Cycle for a Corporation: End-of-Fiscal-Period Work.Simulation Marketing Page for Digital Diversions.PART 4 ADDITIONAL ACCOUNTING PROCEDURES.23. Accounting for Partnerships.24. Recording International and Internet Sales.App. A: Accounting Concepts.App. B: Analyzing Nike's Financial Statements.App. C: Using a Calculator and Computer Keypad.App. D: Recycling Problems.App. E: Answers to Audit Your Understanding.English Glossary.Spanish Glossary.Index.