Category Archives: Textbook Equity Imprint

►Héroux, Principles of Toxicology (2013)

Dr. Paul Héroux,  PhD

Principles of Toxicology  (2013)

ISBN: 978-1-312-74790-6
License: CC BY-SA-NC

Toxicology studies the injurious effects of chemical and physical agents (including energy) on living organisms, observed as alterations in structure and function. The variety of injurious effects becomes apparent if we examine the major causes of death (Fl .I). Many of these diseases are caused or accelerated by exposure to toxic substances. Toxicity data from various bio-medical sciences document the effects of exposure to natural• or artificial agents.

Purchase Print* Version $49.95  (grayscale,  324 pages)  Compare at  $117  on

Download free PDF* (Print version) (grayscale, 324  pages)

Download original  free color PDF (Full color, 324 pages, 39 MB)

Author’s Toxicology Laboratory Website

*Errata  Page 5-11 contains an incorrect formula, except in the full color pdf.  Replace it with this one (pdf, 154K): 5-11 Replacement Page


Textbook Contents

1. Scope of Toxicology
2. Risk Assessment
3. Targets and Bio-Transformation
4. Toxicokinetics
5. Hemato- and Vascular Toxicity
6. Dermatotoxicity
7. Neurotoxicity
8. Hepatotoxicity
9. Nephrotoxicity
10. Techniques In Vivo & In Vitro
11 . Pulmonary Toxicity
12. Reproductive Toxicity
13. Geno toxicity
14. Carcinogenicity

*Photo Source: (CC BY-SA 2.5

► Nievergelt,"Algorithms and Data Structures – With Applications to Graphics and Geometry" (2011)

Nievergelt, Algorithms and Data Structures – With Applications to Graphics and Geometry” (2011)product_thumbnail.php

An Open Textbook by Jurg Nievergelt and Klaus Hinrichs

An introductory coverage of algorithms and data structures with application to graphics and geometry.”

This textbook, released under a Creative Commons Share Alike (CC BY SA) license, is presented in its original format with the academic content unchanged. It was authored by Jurg Nievergelt (ETH Zurich) and Klaus Hinrichs (Institut für Informatik) and provided by the University of Georgia’s Global Textbook Project.

Photo Credit: Renato Keshet (GFDL)

Buy Print Copy $39.99 (371 pages, paperback, B&W)

Free PDF Download  (5.5 Mb)

Table of Contents

Part I: Programming environments for motion, graphics, and geometry

Reducing a task to given primitives: programming motion
A robot car, its capabilities, and the task to be performed
Wall-following algorithm described informally
Algorithm specified in a high-level language
Algorithm programmed in the robot’s language
The robot’s program optimized
Graphics primitives and environments
Turtle graphics: a basic environment
QuickDraw: a graphics toolbox
A graphics frame program
Algorithm animation
Computer-driven visualization: characteristics and techniques
A gallery of algorithm snapshots

Part II: Programming concepts: beyond notation

Algorithms and programs as literature: substance and form
Programming in the large versus programming in the small
Documentation versus literature: is it meant to be read?
Pascal and its dialects: lingua franca of computer science
Divide-and-conquer and recursion
An algorithmic principle
Divide-and-conquer expressed as a diagram: merge sort
Recursively defined trees
Recursive tree traversal
Recursion versus iteration: the Tower of Hanoi
The flag of Alfanumerica: an algorithmic novel on iteration and recursion
Syntax and semantics
Grammars and their representation: syntax diagrams and EBNF
An overly simple syntax for simple expressions
Parenthesis-free notation for arithmetic expressions
Syntax analysis
The role of syntax analysis
Syntax analysis of parenthesis-free expressions by counting
Analysis by recursive descent
Turning syntax diagrams into a parser

Part III: Objects, algorithms, programs

Truth values, the data type ‘set’, and bit acrobatics
Bits and boolean functions
Swapping and crossovers: the versatile exclusive-or
The bit sum or “population count”
Ordered sets
Sequential search
Binary search
In-place permutation
Recognizing a pattern consisting of a single string
Paths in a graph
Boolean matrix multiplication
Warshall’s algorithm
Minimum spanning tree in a graph
Operations on integers
The Euclidean algorithm
The prime number sieve of Eratosthenes
Large integers
Modular number systems: the poor man’s large integers
Random numbers
Floating-point numbers
Some dangers
Horner’s method
Newton’s method for computing the square root
Straight lines and circles
Drawing digitized lines
The riddle of the braiding straight lines
Digitized circles

Part IV: Complexity of problems and algorithms

Computability and complexity
Models of computation: the ultimate RISC
Almost nothing is computable
The halting problem is undecidable
Computable, yet unknown
Multiplication of complex numbers
Complexity of matrix multiplication
The mathematics of algorithm analysis
Growth rates and orders of magnitude
Summation formulas
Recurrence relations
Asymptotic performance of divide-and-conquer algorithms
Sorting and its complexity
What is sorting? How difficult is it?
Types of sorting algorithms
Simple sorting algorithms that work in time T(n)
A lower bound O(n · log n)
Analysis for three cases: best, “typical”, and worst
Is it possible to sort in linear time?
Sorting networks

Part V: Data structures

What is a data structure?
Data structures old and new
The range of data structures studied
Performance criteria and measures
Abstract data types
Concepts: What and why?
First-in-first-out queue
Priority queue
Implicit data structures
What is an implicit data structure?
Array storage
Implementation of the fixed-length fifo queue as a circular buffer
Implementation of the fixed-length priority queue as a heap
List structures
Lists, memory management, pointer variables
The fifo queue implemented as a one-way list
Tree traversal
Binary search trees
Height-balanced trees
Address computation
Concepts and terminology
The special case of small key domains
The special case of perfect hashing: table contents known a priori
Conventional hash tables: collision resolution
Choice of hash function: randomization
Performance analysis
Extendible hashing
A virtual radix tree: order-preserving extendible hashing
Metric data structures
Organizing the embedding space versus organizing its contents
Radix trees, tries
Quadtrees and octtrees
Spatial data structures: objectives and constraints
The grid file
Simple geometric objects and their parameter spaces
Region queries of arbitrary shape
Evaluating region queries with a grid file
Interaction between query processing and data access

Part VI: Interaction between algorithms and data structures: case studies in geometric computation

Sample problems and algorithms
Geometry and geometric computation
Convex hull: a multitude of algorithms
The uses of convexity: basic operations on polygons
Visibility in the plane: a simple algorithm whose analysis is not
Plane-sweep: a general-purpose algorithm for two-dimensional problems illustrated using line segment intersection
The line segment intersection test
The skeleton: Turning a space dimension into a time dimension
Data structures
Updating the y-table and detecting an intersection
Sweeping across intersections
Degenerate configurations, numerical errors, robustness
The closest pair
The problem
Plane-sweep applied to the closest pair problem
Sweeping in three or more dimensions

►Feher,"Introduction to Digital Logic" with Laboratory Exercises (2010)

James Feher,”Introduction to Digital Logic” with Laboratory Exercises (2010)

This lab manual provides an introduction to digital logic, starting with simple gates and building up to state machines. Students should have a solid understanding of algebra as well as a rudimentary understanding of basic electricity including voltage, current, resistance, capacitance, inductance and how they relate to direct current circuits.

Buy Print Format $23.49 (99 pages, B&W)

ISBN 978-1-312-50167-6

Download Free PDF (100 pages, color, 3.2 Mb)

Extra Features

  • Peer Reviewed
    Exercises & Solutions

Table of Contents

1. Introduction

2. The transistor and inverter

The transistor
The breadboard
The inverter

3. Logic gates

History of logic chips
Logic symbols
Logical functions

4. Logic simplification

De Morgan’s laws
Karnaugh maps
Circuit design, construction and debugging

5. More logic simplification

Additional K-map groupings
Input placement on K-map
Don’t care conditions

6. Multiplexer

Background on the “mux”
Using a multiplexer to implement logical functions

7. Timers and clocks

Timing in digital circuits
555 timer
Timing diagrams

8. Memory

SR latch

9. State machines

What is a state machine?
State transition diagrams
State machine design
Debounced switches

10. More state machines

How many bits of memory does a state machine need?
What are unused states?

11. What’s next?


Appendix A: Chip pinouts
Appendix B: Resistors and capacitors
Appendix C: Lab notebook
Appendix F: Solutions
Chapter 1 review exercises
Chapter 2 review exercises
Chapter 3 review exercises
Chapter 4 review exercises
Chapter 5 review exercises
Chapter 6 review exercises
Chapter 7 review exercises
Chapter 8 review exercises
Chapter 9 review exercises

►Schmidt-Jones, The Basic Elements of Music (2013)

By Evdokiya [CC-BY-SA-3.0 (], via Wikimedia Commons
The Basic Elements of Music
By Catherine Schmidt-Jones
Explanations (suitable for any age) of the basic elements of music, with suggested activities for introducing the each concept to children at early elementary school level. The course may be used by instructors not trained in music; all necessary definitions and explanations are included. – From the book

Textbook Equity Edition
ISBN: 978-1-312-48694-2
License CC BY-SA

Buy Print  $19.95 + s&h, tax

Download Free PDF (107 pages, 2.7 MB) (registration not required)

Explanations (suitable for any age) of the basic elements of music, with suggested activities for introducing the each concept to children at early elementary school level. The course may be used by instructors not trained in music; all necessary definitions and explanations are included. – From the book

This music textbook, authored by Catherine Schmidt-Jones, is released under a Creative Commons Attribution Share-Alike license, published by Textbook Equity without changes to the academic content.

Table of Contents

1 Time Elements
1.1 Rhythm
1.2 Simple Rhythm Activities
1.3 Meter in Music
1.4 Musical Meter Activities
1.7 Dynamics and Accents in Music
1.8 A Musical Dynamics Activity
1.9 A Musical Accent Activity
2 Pitch Elements
2.1 Timbre
2.2 Melody
2.3 Harmony
3 Combining Time and Pitch
3.1 The Textures of Music
3.2 A Musical Textures Activity
3.3 An Introduction to Counterpoint
3.4 Counterpoint Activities: Listening and Discussion
3.6 Music Form Activities
3.7 Form in Music


arpeggiated chords
bass line
block chords
borrowed division
chord progression
chords chorus
conjunct motion
disjunct motion
functional harmony
harmonic rhythm
implied harmony
inner parts
inner voices
language arts
lesson plan
Measure or bar
melodic contour
melodic line
melodic phrase
melodic shape
movie music
movie score
musical instruments
national art standard
national dance standard
national English standard
national music standard
on the beat
on the downbeat
parallel harmony
polyphonic texture
rhythm section
sentence shape
time signature
tone quality
vivace voices

►TBQ Editors,"College Biology – Chapter Summaries, Learning Exercises & Answers" (2014)

[Paged Updated 10/06/2015]

College Biology -Chapter Summaries, Learning Exercises & Answers” (2014)

This useful publication contains the learning exercises, answers, and glossary of “College Biology” Volumes 1 – 3.


Buy Printed Version  $19.99 USD (Black & White, 263 pages)
ISBN: 978-1-312-45149-0

Download PDF (free, color, 263 pages, 22 Mb)


  • Chapter Summaries
  • Art Connection Questions
  • Review Questions
  • Critical Thinking Exercises
  • Answers by Chapter
  • Complete Glossary/Key Terms

This textbook is designed as a quick reference for “College Biology” volumes one through three. It contains the “Chapter Summary”, “Art Connection”, “Review”, and “Critical Thinking” Exercises found in each of the three volumes. It also contains the COMPLETE alphabetical listing of the key terms. “College Biology”, intended for capable college students, is adapted from OpenStax College’s open (CC BY) textbook “Biology”. It is Textbook Equity’s derivative to ensure continued free and open access, and to provide low cost print formats. For manageability and economy, Textbook Equity created three volumes from the original that closely match typical semester or quarter biology curriculum. No academic content was changed from the original. See This supplement covers all 47 chapters.

►TBQ Editors, Mathematical Analysis Vol 1 (2011)

2product_thumbnail.phpMathematical Analysis Vol 1 (2011)

A top quality open textbook for advanced undergraduates and graduate students.

A complementary textbook to Saylor Academy’s Free Online Math 241 course.

Purchase Print $28.92, 365 pages.  Softcover, black and white.

Download free pdf, 4mb, 385 pages.

  • Peer Reviewed
  • Widely Adopted
  • Plenty of practice problems


Mathematical Analysis Vol 1, (2011)

* “Starred” sections may be omitted by beginners.

Chapter 1. Set Theory

1–3. Sets and Operations on Sets. Quantifiers 1
Problems in Set Theory 6
4–7. Relations. Mappings 8
Problems on Relations and Mappings 14
8. Sequences 15
9. Some Theorems on Countable Sets 18
Problems on Countable and Uncountable Sets 21

Chapter 2. Real Numbers. Fields 23

1–4. Axioms and Basic Definitions 23
5–6. Natural Numbers. Induction 27
Problems on Natural Numbers and Induction 32
7. Integers and Rationals 34
8–9. Upper and Lower Bounds. Completeness 36
Problems on Upper and Lower Bounds 40
10. Some Consequences of the Completeness Axiom 43
11–12. Powers With Arbitrary Real Exponents. Irrationals 46
Problems on Roots, Powers, and Irrationals 50
13. The Infinities. Upper and Lower Limits of Sequences 53
Problems on Upper and Lower Limits of Sequences in E* 60

Chapter 3. Vector Spaces. Metric Spaces 63

1–3. The Euclidean n-space, En 63
Problems on Vectors in En 69
4–6. Lines and Planes in En 71
Problems on Lines and Planes in En 75
7. Intervals in En 76
Problems on Intervals in En 79
8. Complex Numbers 80
Problems on Complex Numbers 83
*9. Vector Spaces. The Space Cn. Euclidean Spaces 85
Problems on Linear Spaces 89
*10. Normed Linear Spaces 90
Problems on Normed Linear Spaces 93
11. Metric Spaces 95
Problems on Metric Spaces 98
12. Open and Closed Sets. Neighborhoods 101
Problems on Neighborhoods, Open and Closed Sets 106
13. Bounded Sets. Diameters 108
Problems on Boundedness and Diameters 112
14. Cluster Points. Convergent Sequences 114
Problems on Cluster Points and Convergence 118
15. Operations on Convergent Sequences 120
Problems on Limits of Sequences 123
16. More on Cluster Points and Closed Sets. Density 135
Problems on Cluster Points, Closed Sets, and Density 139
17. Cauchy Sequences. Completeness 141
Problems on Cauchy Sequences 144

Chapter 4. Function Limits and Continuity 149

1. Basic Definitions 149
Problems on Limits and Continuity 157
2. Some General Theorems on Limits and Continuity 161
More Problems on Limits and Continuity 166
3. Operations on Limits. Rational Functions 170
Problems on Continuity of Vector-Valued Functions 174
4. Infinite Limits. Operations in E* 177
Problems on Limits and Operations in E* 180
5. Monotone Functions 181
Problems on Monotone Functions 185
6. Compact Sets 186
Problems on Compact Sets 189
*7. More on Compactness 192
8. Continuity on Compact Sets. Uniform Continuity 194
Problems on Uniform Continuity; Continuity on Compact Sets. 200
9. The Intermediate Value Property 203
Problems on the Darboux Property and Related Topics 209
10. Arcs and Curves. Connected Sets 211
Problems on Arcs, Curves, and Connected Sets 215
*11. Product Spaces. Double and Iterated Limits 218
*Problems on Double Limits and Product Spaces 224
12. Sequences and Series of Functions 227
Problems on Sequences and Series of Functions 233
13. Absolutely Convergent Series. Power Series 237
More Problems on Series of Functions 245

Chapter 5. Differentiation and Antidifferentiation 251

1. Derivatives of Functions of One Real Variable 251
Problems on Derived Functions in One Variable 257
2. Derivatives of Extended-Real Functions 259
Problems on Derivatives of Extended-Real Functions 265
3. L’Hˆopital’s Rule 266
Problems on L’Hˆopital’s Rule 269
4. Complex and Vector-Valued Functions on E1 271
Problems on Complex and Vector-Valued Functions on E1 275
5. Antiderivatives (Primitives, Integrals) 278
Problems on Antiderivatives 285
6. Differentials. Taylor’s Theorem and Taylor’s Series 288
Problems on Taylor’s Theorem 296
7. The Total Variation (Length) of a Function f : E1 ? E 300
Problems on Total Variation and Graph Length 306
8. Rectifiable Arcs. Absolute Continuity 308
Problems on Absolute Continuity and Rectifiable Arcs 314
9. Convergence Theorems in Differentiation and Integration 314
Problems on Convergence in Differentiation and Integration 321
10. Sufficient Condition of Integrability. Regulated Functions 322
Problems on Regulated Functions 329
11. Integral Definitions of Some Functions 331
Problems on Exponential and Trigonometric Functions 338

►TBQ Editors, "College Biology" Volume 1 of 3 (2014)

Page Updated 10/06/2015)

“College Biology” Volume 1 of 3 “The Chemistry of Life” through “Genomic Proteomics”

Download PDF (free)

Buy Print Version   USD $39.20 (paperback, grayscale, 513 pages) ISBN: 978-1-312-39233-5


Contents Volume 1

Unit 1. The Chemistry of Life

Chapter 1: The Study of Life
Chapter 2: The Chemical Foundation of Life
Chapter 3: Biological Macromolecules

Unit 2. The Cell

Chapter 4: Cell Structure
Chapter 5: Structure and Function of Plasma Membranes
Chapter 6: Metabolism
Chapter 7: Cellular Respiration
Chapter 8: Photosynthesis
Chapter 9: Cell Communication
Chapter 10: Cell Reproduction

Unit 3. Genetics

Chapter 11: Meiosis and Sexual Reproduction
Chapter 12: Mendel’s Experiments and Heredity
Chapter 13: Modern Understandings of Inheritance
Chapter 14: DNA Structure and Function
Chapter 15: Genes and Proteins
Chapter 16: Gene Expression
Chapter 17: Biotechnology and Genomics

Advantages of Adopting this Textbook

  • Price. PDFs are free. Printed books only $39.00*.    Funds beyond costs go to the evaluation and creation of additional free and inexpensive printed open textbooks.
  • Comparable biology textbooks cost $180 – $225.**
  • Class relevant. Adopt only the volumes you need.  Make the textbook yours.
  • Comprehensive with current content.
  • Pedagogically enhanced.
  • Authored and reviewed by the academic community.
  • Original textbook prepared, published, copyrighted, and released with an open license (CC BY) by Rice University’s Openstax College.
  • Text is available in various e-formats at Rice University’s Connexions (
  • Open licensed. Fearlessly copy, print, remix. Add to it. Take away.  Rearrange. Create class-specific content. (Textbook Equity can help you with that.)



Advantages of Buying a PRINTED Copy

  • Easier to read and navigate.
  • You have the right to give or sell the book to others.
  • You can mark  it, copy pages, tear out pages, and use it for kindling.
  • It looks more impressive on your bookshelf than a blank, dusty space.
  • You can read it anytime you wish, even decades later.
  • There may be a secondary market.
  • Honestly, you know the benefits of having a ” hard copy.”



Features of All Volumes

  • Chapter summaries.
  • Review questions.
  • Critical thinking questions.
  • Answer keys.
  • Key terms by chapter.
  • Embedded supplemental learning links.
  • Attributions, credits, and textbook provenance.



*Price at  Other sources may be higher.

** For textbook price comparisons see “Anatomy of a Textbook“.
***Printed in high quality grayscale to keep costs low.

►TBQ Editors, "College Biology" Volume 2 of 3 (2014)

(Page last updated October 6, 2015)

“College Biology” Volume 2 of 3

Chapters 18  –  32  “Evolution and the Origin of Species” through “Asexual Reproduction ” 

Buy Print Version   USD $39.20 (paperback, grayscale, 515 pages) ISBN: 978-1-312-39533-6

Download PDF (free)


Contents Volume 2

Chapter 18: Evolution and the Origin of Species
Chapter 19: The Evolution of Populations
Chapter 20: Phylogenies and the History of Life
Chapter 21: Viruses
Chapter 22: Prokaryotes: Bacteria and Archaea
Chapter 23: Protists
Chapter 24: Fungi
Chapter 25: Seedless Plants
Chapter 26: Seed Plants
Chapter 27: Introduction to Animal Diversity
Chapter 28: Invertebrates
Chapter 29: Vertebrates
Chapter 30: Plant Form and Physiology
Chapter 31: Soil and Plant Nutrition
Chapter 32: Plant Reproduction
Plus chapter summaries, review questions, critical thinking questions, answer keys, key terms by chapter, embedded supplemental learning links.



Advantages of Adopting this Textbook:

  • Price. PDFs are free. Printed books only $39.00*.    Funds beyond costs go to the evaluation and creation of additional free and inexpensive printed open textbooks.
  • Comparable biology textbooks cost $180 – $225.**
  • Class relevant. Adopt only the volumes you need.  Make the textbook yours.
  • Comprehensive with current content.
  • Pedagogically enhanced.
  • Authored and reviewed by the academic community.
  • Original textbook prepared, published, copyrighted, and released with an open license (CC BY) by Rice University’s Openstax College.
  • Text is available in various e-formats at Rice University’s Connexions (
  • Open licensed. Fearlessly copy, print, remix. Add to it. Take away.  Rearrange. Create class-specific content. (Textbook Equity can help you with that.)



Advantages of Buying a PRINTED Copy

  • Easier to read and navigate.
  • You have the right to give or sell the book to others.
  • You can mark  it, copy pages, tear out pages, and use it for kindling.
  • It looks more impressive on your bookshelf than a blank, dusty space.
  • You can read it anytime you wish, even decades later.
  • There may be a secondary market.
  • Honestly, you know the benefits of having a ” hard copy.”



Features of All Volumes

  • Chapter summaries.
  • Review questions.
  • Critical thinking questions.
  • Answer keys.
  • Key terms by chapter.
  • Embedded supplemental learning links.
  • Attributions, credits, and textbook provenance.


►TBQ Editors, "College Biology" Volume 3 of 3 (2014)

collegebiologyvol3“College Biology” Volume 3 of 3

Chapters 33 – 47  Animal Structure and Function” through “Preserving Biodiversity”

Buy Print Version USD $39.00 (paperback, grayscale***, 556  pages) via
ISBN: 978-1-312-40299-7

Free: Volume 3 Download PDF Full color, 556 pages, 101 MB


Contents Volume 3

Chapter 33: The Animal Body: Basic Form and Function
Chapter 34: Animal Nutrition and the Digestive System
Chapter 35: The Nervous System
Chapter 36: Sensory Systems
Chapter 37: The Endocrine System
Chapter 38: The Musculoskeletal System
Chapter 39: The Respiratory System
Chapter 40: The Circulatory System
Chapter 41: Osmotic Regulation and Excretion
Chapter 42: The Immune System
Chapter 43: Animal Reproduction and Development
Chapter 44: Ecology and the Biosphere
Chapter 45: Population and Community Ecology
Chapter 46: Ecosystems
Chapter 47: Conservation Biology and Biodiversity
Plus  Chapter summaries, Review questions, Critical thinking questions, Answer keys, Key terms by chapter, Embedded supplemental learning links.

Buy Print Version USD $39.20 (paperback, grayscale, 556 pages) ISBN: 978-1-312-40299-7

►TBQ Editors, Accounting Principles: A Business Perspective, Financial Accounting (Chapt 1-8) (2011)

accountingprinciplesthumb480+ MULTIPLE CHOICE AND T/F TEST QUESTIONS COVERING BOTH VOLUMES (Chapters 2 – 18). More details at Textbook Equity’s Tests Online.

Order Printed Copies (Chapters 1 – 8) Buy via Createspace’s e-Store  $39.95

Download Here (Chapters 1 – 8 ) (free pdf, 4.9MB, 433 pages) (Support Us?)

ERRATA: Download  The Limited, Inc. Financial Statements used in the textbook exercises.  It is already included in the current PDF textbook above.

View Textbook Reputation, Original Author Information, Acknowledgments

Related Texts by the same authors Vol 2, Chapters 9 – 18  and Managerial Accounting

Publication Date: Apr 14 2011
ISBN/EAN13: 1461088186 / 9781461088189
Page Count: 434
Binding Type: US Trade Paper
Trim Size: 8″ x 10″
Language: English
Color: Black and White
Related Categories: Business & Economics / Accounting / Managerial

Key Features

Demonstration problems
Solutions to demonstration problems
Key terms

Table of Contents

1 The Accounting Environment

Learning objectives
Accounting Defined
Employment opportunities in accounting
Financial accounting versus managerial accounting
Development of financial accounting standards
Ethical behavior of accountants
Critical thinking and communication skills
Internet skills
How to study the chapters in this text

2 Accounting and its use in business decisions

Learning objectives
A career as an entrepreneur
Forms of business organizations
Types of activities performed by business organizations
Financial statements of business organizations
The financial accounting process
Underlying assumptions or concepts
Transactions affecting only the balance sheet
Transactions affecting the income statement and/or balance sheet
Summary of balance sheet and income statement transactions
Dividends paid to owners (stockholders)
Analyzing and using the financial results—the equity ratio
Understanding the learning objectives
Appendix: A comparison of corporate accounting with accounting for a sole
proprietorship and a partnership
Demonstration problem
Solution to demonstration problem
Key terms

3 Recording business transactions

Learning objectives
Salary potential of accountants
The account and rules of debit and credit
Recording changes in assets, liabilities, and stockholders’ equity
The accounting cycle
The journal
The ledger
The accounting process in operation
The use of ledger accounts
Analyzing and using the financial results— Horizontal and vertical analyses
Key terms

4 Adjustments for financial reporting

Learning objectives
A career as a tax specialist
Cash versus accrual basis accounting
The need for adjusting entries
Classes and types of adjusting entries
Adjustments for deferred items
Adjustments for accrued items
Effects of failing to prepare adjusting entries
Analyzing and using the financial results—trend percentages
Understanding the learning objectives

5 Completing the accounting cycle

Learning objectives
A career in information systems
The accounting cycle summarized
The work sheet
Preparing financial statements from the work sheet
Journalizing adjusting entries
The closing process
Accounting systems: From manual to computerized
A classified balance sheet
Analyzing and using the financial results — the current ratio
Understanding the learning objectives

6 Accounting theory

Learning objectives
A career as an accounting professor
Traditional accounting theory
Underlying assumptions or concepts
Other basic concepts
The measurement process in accounting
The major principles
Modifying conventions (or constraints)
The financial accounting standards board’s conceptual framework project
Objectives of financial reporting
Qualitative characteristics
The basic elements of financial statements
Recognition and measurement in financial statements
Summary of significant accounting policies
Significant accounting policies
Understanding the learning objectives

7 Introduction to inventories and the classified income statement

Learning objective
A career as a CEO
Sales revenues
Cost of goods sold
Classified income statement
Analyzing and using the financial results—Gross margin percentage
Understanding the learning objectives
Appendix: The work sheet for a merchandising company
Key terms

8 Measuring and reporting inventories

Learning objectives
Choosing an accounting career
Inventories and cost of goods sold
Importance of proper inventory valuation
Determining inventory cost
Departures from cost basis of inventory measurement
Analyzing and using financial results—inventory turnover ratio
Understanding the learning objectives
Alphabetical Index

Alphabetical Index

academic accountants
accounting cycle
Accounting Education Change Commission
accounting equation
Accounting period
Accounting Principles Board (APB)
Accounting Review
Accounting Review The
accounting system
accounting theory
Accounting year
Accounts Payable
Accounts Receivable
accrual basis
Accrual basis of accounting
accrued assets and liabilities
Accrued revenues and expenses
Accumulated amortization
Accumulated Depreciation
Accumulated Depreciation account
Adjunct account
adjusting entries
administrative expenses
Allowances account
American Accounting Association
balance sheet
bonds payable
book value
Business emphasis
business entity concept
Business transactions
calendar year
capital stock
cash basis of accounting
cash discount
cash equivalents
Certified Internal Auditor
Certified Management Accountants
Certified Public Accountant
Chain discount
Chart of accounts
classified balance sheet
classified income statement
closing process
completed-contract method
Compound journal entry
Consigned goods
Construction in progress
contra asset account
cost of goods available for sale
cost of goods sold
cost principle
Cost-benefit consideration
Credit balance
Creditors and lenders
current assets
Current liabilities
current ratio
Curriculum concerns
Debit balance
deferred items
Delivery Expense
Depreciable amount
Depreciable asset
depreciation accounting
Depreciation expense
depreciation formula
Dividends payable
Double entry procedure
Earning principle
Employees and their unions
End of Volume Chapters
equity ratio
estimated useful life
ethical behavior
exchange-price (or cost) principle
Exposure Drafts
Fearless copy print remix(tm)
feedback value
Financial Accounting
Financial Accounting Standards Board
Financial Analysts Federation
Financial Executives Institute
financial reporting objectives
financial statements
fiscal year
FOB destination
FOB shipping point
for Volume Chapters and all of Volume
freight collect
freight prepaid
full disclosure principle
Gain and loss recognition principle
general public
generally accepted accounting principles
Global Text Project
Governmental Accounting Standards Board
Governmental units
gross margin
gross margin percentage
gross profit
gross selling price
historical cost
Horizontal analysis
Income from operations
income statement
Income Summary account
Income taxes payable
installment basis
Institute of Certified Management Accountants
Institute of Chartered Accountants of India
Institute of Management Accountants
intangible assets
Interest Payable
Interest Receivable
Internal Auditors
International Accounting Standards
International Financial Reporting Standards
invoice price
Journal entry
Journal of Accountancy
Leasehold improvements
long-term assets
Long-term investment
Long-term liabilities
management advisory
manufacturing companies
marketable securities
matching principle
Merchandise in transit
Merchandise Inventory
Merchandising companies
Modifying conventions
Money measurement
Net cost of purchases
net income
net purchases
net sales
Nominal accounts
Non-operating expenses
Non-operating revenues
notes payable
Objectives and overall approach of the eighth edition
office equipment
office furniture
operating cycle
Operating expenses
Operating revenues
Owners and prospective owners
Paid-in Capital
Passage of title
Period costs
periodic inventory procedure
Permanent accounts
perpetual inventory procedure
Philosophy and purpose
physical inventory
post-closing trial balance
Predictive value
Prepaid expense
prepaid expenses
private sector
Product costs
Property plant and equipment
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purchase discount
Purchase Discounts account
Purchase returns
Purchases account
qualitative characteristics
real accounts
Realization principle
representational faithfulness
Retained Earnings
retained earnings
revenue recognition principle
revenues received in advance
Salaries Payable
sales allowance
sales discount
Sales Discounts account
Sales Return
Sales returns
scrap value
Securities and Exchange Act of
Securities and Exchange Commission
selling expenses
service companies
service potential
Simple journal entry
Single proprietorship
stable dollar assumption
statement of cash flows
statement of retained earnings
stockholders’ equity
stockholders’ equity
Summa de Arithmetica
summary of transactions
Tax services
Taxes withheld from employees
Temporary accounts
Textbook Equity
time periods
Trade Discount
Transportation In account
unclassified balance sheet
unclassified income statement
unearned revenue
Unearned revenues
work sheet