Accounting,9780324188004

Accounting

by
Edition: 21st
ISBN13: 9780324188004
ISBN10: 0324188005
Format: Hardcover
Pub. Date: 2004-01-07
Publisher(s): South-Western College Pub
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Summary

The most successful higher education text of all time keeps getting better. The authors adapt their proven approach to accounting's evolving role in business and use the preparation of financial statements as the framework for understanding what accounting is all about. Accounting provides a solid foundation of accounting concepts with unique features to show how users can use accounting to understand business.

Author Biography

Carl S. Warren: Professor Emeritus of Accounting, University of Georgia, Athens James M. Reeve: Professor of Accounting, University of Tennessee, Knoxville Philip E. Fess: Professor Emeritus of Accounting, University of Illinois, Champaign-Urbana

Table of Contents

1. Introduction to Accounting and Business
1(46)
Nature of a Business
2(6)
Types of Businesses
2(1)
Types of Business Organizations
3(1)
Business Strategies
4(2)
Value Chain of a Business
6(1)
Business Stakeholders
6(2)
The Role of Accounting in Business
8(1)
Business Ethics
8(2)
Profession of Accounting
10(2)
Private Accounting
11(1)
Public Accounting
11(1)
Specialized Accounting Fields
11(1)
Generally Accepted Accounting Principles
12(1)
Business Entity Concept
13(1)
The Cost Concept
13(1)
Assets, Liabilities, and Owner's Equity
13(1)
Business Transactions and the Accounting Equation
14(5)
Financial statements
19(3)
Income Statement
19(1)
Statement of Owner's Equity
19(2)
Balance sheet
21(1)
Statement of Cash Flows
21(1)
Financial Analysis and Interpretation
22(25)
2. Analyzing Transactions
47(54)
Usefulness of an Account
48(1)
Characteristics of an Account
49(1)
Analyzing and Summarizing Transactions in Accounts
50(5)
Transactions and Balance Sheet Accounts
50(2)
Income Statement Accounts
52(2)
Withdrawals by the Owner
54(1)
Normal Balances of Accounts
55(1)
Illustration of Analyzing and Summarizing Transactions
55(13)
Trial Balance
68(1)
Discovery and Correction of Errors
69(2)
Discovery of Errors
69(1)
Correction of Errors
70(1)
Financial Analysis and Interpretation
71(30)
3. The Matching Concept and the Adjusting Process
101(38)
The Matching Concept
102(1)
Nature of the Adjusting Process
103(1)
Recording Adjusting Entries
104(9)
Deferred Expenses (Prepaid Expenses)
105(2)
Deferred Revenue (Unearned Revenue)
107(1)
Accrued Expenses (Accrued Liabilities)
108(3)
Accrued Revenues (Accrued Assets)
111(1)
Fixed Assets
112(1)
Summary of Adjustment Process
113(4)
Financial Analysis and Interpretation
117(22)
4. Completing the Accounting Cycle
139(43)
Accounting Cycle
140(1)
Work sheet
140(3)
Unadjusted Trial Balance Columns
141(1)
Adjustments Columns
142(1)
Adjusted Trial Balance Columns
142(1)
Income Statement and Balance Sheet Columns
143(1)
Financial statements
143(1)
Income Statement
144(1)
Statement of Owner's Equity
144(1)
Balance Sheet
144(1)
Adjusting and Closing Entries
144D(9)
Journalizing and Posting Closing Entries
145(7)
Post-Closing Trial Balance
152(1)
Fiscal Year
153(1)
Financial Analysis and Interpretation
154(1)
Appendix: Reversing Entries
155(22)
Comprehensive Problem 1
177(5)
Practice Set: Tom's Asphalt 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 PASS. software.
5. Accounting Systems and Internal Controls
182(48)
Basic Accounting Systems
183(1)
Internal Control
184(6)
Objectives of Internal Control
184(6)
Elements of Internal Control
185(5)
Manual Accounting Systems
190(10)
Subsidiary Ledgers
190(1)
Special Journals
190(2)
Manual Accounting System: The Revenue and Collection Cycle
192(4)
Manual Accounting System: The Purchase and Payment Cycle
196(4)
Adapting Manual Accounting systems
200(2)
Additional Subsidiary Ledgers
200(1)
Modified Special Journals
201(1)
Computerized Accounting systems
202(2)
E-Commerce
204(26)
6. Accounting for Merchandising Businesses 230(162)
Nature of Merchandising Businesses
231(1)
Financial Statements for a Merchandising Business
232(6)
Multiple-Step Income Statement
232(4)
Single-Step Income Statement
236(1)
Statement of Owner's Equity
236(1)
Balance Sheet
236(2)
Sales Transactions
238(4)
Cash Sales
238(1)
Sales on Account
239(1)
Sales Discounts
239(2)
Sales Returns and Allowances
241(1)
Purchase Transactions
242(3)
Purchases Discounts
242(1)
Purchases Returns and Allowances
243(2)
Transportation Costs, Sales Taxes, and Trade Discounts
245(3)
Transportations Costs
245(1)
Sales Taxes
246(1)
Trade Discounts
247(1)
Illustration of Accounting for Merchandise Transactions
248(1)
Chart of Accounts for a Merchandising Business
249(1)
The Accounting Cycle for a Merchandising Business
250(1)
Merchandise Inventory Shrinkage
250(1)
Work Sheet
251(1)
Closing Entries
251(1)
Financial Analysis and Interpretation
251(1)
Appendix 1: Account Systems for Merchandisers
252(4)
Manual Accounting System
252(2)
Computerized Accounting Systems
254(2)
Appendix 2: Work Sheet and Adjusting and Closing Entries for a Merchandising Business
256(22)
Comprehensive Problem 2
278(5)
Practice Set: Specialty Sports This set is a merchandising business operated as a proprietorship. It includes business documents, and it can be solved manually or with the PASS. software.
7. Cash
283(34)
Nature of Cash and the Importance of Controls Over Cash
284(1)
Control of Cash Receipts
285(2)
Controlling Cash Received from Cash Sales
285(1)
Controlling Cash Received in the Mail
286(1)
Internal Control of Cash Payments
287(2)
Basic Features of the Voucher System
287(2)
Electronic Funds Transfer
289(1)
Bank Accounts: Their Nature and Use as a Control Over Cash
289(4)
Business Bank Accounts
289(1)
Bank Statement
290(2)
Bank Accounts as a Control Over Cash
292(1)
Bank Reconciliation
293(2)
Petty Cash
295(1)
Presentation of Cash on the Balance Sheet
296(2)
Financial Analysis and Interpretation
298(19)
8. Receivables
317(37)
Classification of Receivables
318(1)
Accounts Receivable
318(1)
Notes Receivable
318(1)
Other Receivables
318(1)
Internal Control of Receivables
319(1)
Uncollectible Receivables
320(1)
Allowance Method of Accounting for Uncollectibles
321(4)
Write-Offs to the Allowance Account
322(1)
Estimating Uncollectibles
323(2)
Direct Write-Off Method of Accounting for Uncollectibles
325(1)
Characteristics of Notes Receivable
326(2)
Due Date
327(1)
Interest
328(1)
Maturity Value
328(1)
Accounting for Notes Receivable
328(2)
Receivables on the Balance Sheet
330(1)
Financial Analysis and Interpretation
330(2)
Appendix: Discounting Notes Receivable
332(22)
9. Inventories
354(38)
Internal Control of Inventories
355(2)
Effect of Inventory Errors on Financial statements
357(1)
Inventory Cost Flow Assumptions
358(2)
Inventory Costing Methods Under a Perpetual Inventory System
360(3)
First-In, First-Out Method
360(1)
Last-In, First-Out Method
361(1)
Average Cost Method
362(1)
Computerized Perpetual Inventory Systems
362(1)
Inventory Costing Methods Under a Periodic Inventory System
363(2)
First-In, First-Out Method
363(1)
Last-In, First-Out Method
364(1)
Average Cost Method
364(1)
Comparing Inventory Costing Methods
365(2)
Use of the First-In, First-Out Method
366(1)
Use of the Last-In, First-Out Method
366(1)
Use of the Average Cost Method
367(1)
Valuation of inventory at Other than Cost
367(1)
Valuation at Lower of Cost or Market
367(1)
Valuation at Net Realizable Value
368(1)
Presenting Merchandise Inventory on the Balance Sheet
368(1)
Estimating Inventory Cost
369(2)
Retail Method of Inventory Costing
370(1)
Gross Profit Method of Estimating Inventories
371(1)
Financial Analysis and Interpretation
371(21)
10. Fixed Assets and Intangible Assets 392(42)
Nature of Fixed Assets
393(4)
Classifying Costs
394(1)
The Cost of Fixed Assets
394(1)
Donated Assets
395(1)
Nature of Depreciation
395(2)
Accounting for Depreciation
397(5)
Straight-Line Method
398(1)
Units-of-Production Method
399(1)
Declining-Balance Method
399(1)
Comparing Depreciation Methods
400(1)
Depreciation for Federal Income Tax
400(1)
Revising Depreciation Estimates
401(1)
Composite-Rate Method
402(1)
Capital and Revenue Expenditures
402(2)
Stages of Acquiring Fixed Assets
402(1)
Fixed Asset Components
403(1)
Disposal of Fixed Assets
404(4)
Discarding Fixed Assets
405(1)
Selling Fixed Assets
405(1)
Exchanging Similar Fixed Assets
406(2)
Leasing Fixed Assets
408(1)
Internal Control of Fixed Assets
409(1)
Natural Resources
410(1)
Intangible Assets
410(4)
Patents
411(1)
Copyrights and Trademarks
411(1)
Goodwill
412(2)
Financial Reporting for Fixed Assets and Intangible Assets
414(1)
Financial Analysis and Interpretation
414(2)
Appendix: Sum-of-the-Years-Digits Depreciation
416(18)
11. Current Liabilities 434(47)
The Nature of Current Liabilities
435(1)
Short-Term Notes Payable and Current Portion of Long-Term Debt
436(2)
Short-Term Notes Payable
436(1)
Current Portion of Long-Term Debt
437(1)
Contingent Liabilities
438(1)
Payroll and Payroll Taxes
439(7)
Liability for Employee Earnings
440(1)
Deductions from Employee Earnings
441(3)
Computing Employee Net Pay
444(1)
Liability for Employer's Payroll Taxes
444(2)
Accounting Systems for Payroll and Payroll Taxes
446(7)
Payroll Register
446(2)
Employee's Earnings Record
448(1)
Payroll Checks
448(1)
Payroll System Diagram
449(1)
Internal Controls for Payroll Systems
449(4)
Employees' Fringe Benefits
453(2)
Vacation Pay
453(1)
Pensions
454(1)
Postretirement Benefits Other Than Pensions
455(1)
Financial Analysis and Interpretation
455(19)
Comprehensive Problem 3
474(7)
Practice Set: Groom and Board This set includes payroll transactions for a merchandising business operated as a proprietorship. It includes business documents, and it can be solved manually or with the PASS. software.
Practice Set: The Coddled Canine with Peachtree® Accounting Software This set includes payroll transactions for a merchandising business operated as a proprietorship. It can be solved with the Peachtree software.
12. Corporations: Organization, Capital Stock Transactions, and Dividends 481(36)
Nature of a Corporation
482(2)
Characteristics of a Corporation
482(1)
Forming a Corporation
483(1)
Stockholders' Equity
484(2)
Sources of Paid-In Capital
486(2)
Stock
486(2)
Issuing Stock
488(3)
Premium on Stock
489(1)
No-Par Stock
490(1)
Treasury Stock Transactions
491(1)
Stock Splits
492(1)
Accounting for Dividends
493(2)
Cash Dividends
493(1)
Stock Dividends
494(1)
Reporting Stockholders' Equity
495(3)
Stockholders' Equity in the Balance Sheet
496(1)
Reporting Retained Earnings
497(1)
Financial Analysis and Interpretation
498(19)
13. Accounting for Partnerships and Limited Liability Corporations 517(42)
Alternate Forms of Business Entities
518(3)
Partnerships
519(1)
Limited Liability Corporations
520(1)
Comparison of Alternate Entity Characteristics
521(1)
Equity Reporting for Alternate Entity Forms
521(4)
Equity Reporting for Proprietorships
522(1)
Equity Reporting for Corporations
522(1)
Equity Reporting for Partnerships and Limited Liability Corporations
522(1)
Accounting for Partnerships and Limited Liability Corporations
523(2)
Forming a Partnership
525(1)
Dividing Income
525(3)
Dividing Income-Services of Partners
525(1)
Dividing Income-Services of Partners and Investments
526(1)
Dividing Income-Allowances Exceed Net income
527(1)
Partnership Dissolution
528(3)
Admitting a Partner
528(3)
Withdrawal of a Partner
531(1)
Death of a Partner
531(1)
Liquidating Partnerships
531(5)
Gain on Realization
532(1)
Loss on Realization
533(1)
Loss on Realization-Capital Deficiency
534(2)
Errors in Liquidation
536(1)
Business Life Cycle
536(23)
14. Income Taxes, Unusual Income Items, and Investments in Stocks 559(42)
Corporate Income Taxes
560(4)
Payment of Income Taxes
560(1)
Allocating Income Taxes
561(2)
Reporting and Analyzing Taxes
563(1)
Unusual Items Affecting the Income Statement
564(4)
Unusual Items Affecting Income from Continuing Operations
564(2)
Unusual Items Not Affecting Income from Continuing Operations
566(2)
Reporting Unusual Below-the-Line Items
568(1)
Earnings per Common Share
568(2)
Comprehensive Income
570(1)
Accounting for Investments in Stocks
571(4)
Short-Term Investments in Stocks
571(2)
Long-Term Investments in Stocks
573(2)
Sale of Investments in Stocks
575(1)
Business Combinations
575(3)
Mergers and Consolidations
575(1)
Parent and Subsidiary Corporations
576(1)
Consolidated Financial Statements
576(2)
Financial Analysis and Interpretation
578(23)
Practice Set: Nina's Decorating House This set is a service and merchandising business operated is 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 PASS. software.
Practice Set: First Designs, Inc. 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 PASS. software.
15. Bonds Payable and Investments in Bonds 601(39)
Financing Corporations
602(1)
Characteristics of Bonds Payable
603(1)
The Present-Value Concept and Bonds Payable
604(4)
Present Value of the Face Amount of Bonds
605(1)
Present Value of the Periodic Bond Interest Payments
606(2)
Accounting for Bonds Payable
608(4)
Bonds Issued at Face Amount
608(2)
Bonds Issued at a Discount
610(1)
Amortizing a Bond Discount
610(1)
Bonds Issued at a Premium
611(1)
Amortizing a Bond Premium
611(1)
Zero-Coupon Bonds
611(1)
Bond Sinking Funds
612(1)
Bond Redemption
613(1)
Investments in Bonds
614(2)
Accounting for Bond Investments-Purchase, Interest, and Amortization
614(1)
Accounting for Bond Investments-Sale
615(1)
Corporation Balance Sheet
616(2)
Balance Sheet Presentation of Bonds Payable
616(2)
Balance Sheet Presentation of Bond Investments
618(1)
Financial Analysis and Interpretation
618(1)
Appendix: Effective Interest Rate Method of Amortization
619(16)
Amortization of Discount by the Interest Method
619(1)
Amortization of Premium by the Interest Method
620(15)
Comprehensive Problem 4
635(5)
16. Statement of Cash Flows 640(51)
Reporting Cash Flows
641(4)
Cash Flows from Operating Activities
642(1)
Cash Flows from Investing Activities
643(1)
Cash Flows from Financing Activities
643(1)
Noncash Investing and Financing Activities
644(1)
No Cash Flow per Share
644(1)
Statement of Cash Flows-The Indirect Method
645(9)
Retained Earnings
645(6)
Common Stock
651(1)
Bonds Payable
651(1)
Building
652(1)
Land
652(1)
Preparing the Statement of Cash Flows
653(1)
Statement of Cash Flows-The Direct Method
654(4)
Cash Received from Customers
654(1)
Cash Payments for Merchandise
655(1)
Cash Payments for Operating Expenses
656(1)
Gain on Sale of Land
657(1)
Interest Expense
657(1)
Cash Payments for Income Taxes
657(1)
Reporting Cash Flows from Operating Activities Direct Method
657(1)
Financial Analysis and Interpretation
658(2)
Appendix: Work Sheet for statement of Cash Flows
660(32)
Work Sheet-Indirect Method
660(3)
Work Sheet-Direct Method
663(28)
17. Financial Statement Analysis 691(46)
Basic Analytical Procedures
692(5)
Horizontal Analysis
692(2)
Vertical Analysis
694(2)
Common-Size Statements
696(1)
Other Analytical Measures
697(1)
Solvency Analysis
697(7)
Current Position Analysis
698(1)
Accounts Receivable Analysis
699(1)
Inventory Analysis
700(1)
Ratio of Fixed Assets to Long-Term Liabilities
701(1)
Ratio of Liabilities to stockholders' Equity
702(1)
Number of Times Interest Charges Earned
702(2)
Profitability Analysis
704(4)
Ratio of Net Sales to Assets
704(1)
Rate Earned on Total Assets
704(1)
Rate Earned on Stockholders' Equity
705(1)
Rate Earned on Common Stockholders' Equity
706(1)
Earnings per share on Common Stock
706(1)
Price-Earnings Ratio
707(1)
Dividends per Share and Dividend Yield
707(1)
Summary of Analytical Measures
708(1)
Corporate Annual Reports
708(30)
Management Discussion and Analysis
710(8)
Independent Auditors' Report
718(19)
18. Introduction to Managerial Accounting and Job Order Cost systems 737(46)
The Differences Between Managerial and Financial Accounting
738(1)
The Management Accountant in the Organization
739(1)
Manufacturing Cost Terms
740(2)
Materials
740(1)
Factory Labor
741(1)
Factory Overhead Cost
742(1)
Cost Accounting System Overview
742(1)
Job Order Cost systems for Manufacturing Businesses
743(11)
Materials
743(2)
Factory Labor
745(2)
Factory Overhead Cost
747(3)
Work in Process
750(1)
Finished Goods and Cost of Goods Sold
751(1)
Sales
751(1)
Period Costs
752(1)
Summary of Cost Flows for Goodwell Printers
752(2)
Job Order Costing for Decision Making
754(2)
Job Order Cost systems for Proffessional Service Businesses
756(27)
Practice Set: Dynamic Designs, Inc. This set is a manufacturing business operated as a corporation that uses a job order cost system. The set can be solved manually or with the PASS. software.
19. Process Cost Systems 783(42)
Comparing Job Order Costing and Process Costing
784(2)
Physical Flows and Cost Hows for a Process Manufacturer
786(2)
The First-in, First-Out (Fifo) Method
788(6)
Step 1 Determine the Units to Be Assigned Costs
788(2)
Step 2: Calculate Equivalent Units of Production
790(1)
Step 3: Determine the Cost per Equivalent Unit
791(2)
Step 4: Allocate Costs to Transferred and Partially Completed Units
793(1)
Bringing It All Together: The Cost of Production Report
794(1)
Journal Entries for a Process Cost System
795(1)
Using the Cost of Production Report for Decision Making
796(2)
Just-in-Time Processing
798(1)
Appendix: Average Cost Method
799(27)
Determining Cost Under the Average Cost Method
800(2)
The Cost of Production Report
802(23)
20. Cost Behavior and Cost-Volume-Profit Analysis 825(45)
Cost Behavior
826(5)
Variable Costs
826(2)
Fixed Costs
828(1)
Mixed Costs
829(1)
Summary of Cost Behavior Concepts
830(1)
Cost-Volume-Profit Relationships
831(2)
Contribution Margin Concept
831(2)
Mathematical Approach to Cost-Volume-Profit Analysis
833(5)
Break-Even Point
834(3)
Target Profit
837(1)
Graphic Approach to Cost-Volume-Profit Analysis
838(4)
Cost-Volume-Profit (Break-Even) Chart
838(2)
Profit-Volume Chart
840(1)
Use of Computers in Cost-Volume-Profit Analysis
841(1)
Sales Mix Considerations
842(2)
Special Cost-Volume-Profit Relationship
844(2)
Margin of Safety
844(1)
Operating Leverage
844(2)
Assumptions of Cost-Volume-Profit Analysis
846(1)
Appendix: Variable Costing
846(24)
21. Budgeting 870(46)
Nature and Objectives of Budgeting
871(3)
Objectives of Budgeting
871(2)
Human Behavior and Budgeting
873(1)
Budgeting systems
874(4)
Static Budget
875(1)
Flexible Budget
876(1)
Computerized Budgeting Systems
877(1)
Master Budget
878(1)
Income Statement Budgets
879(7)
Sales Budget
879(1)
Production Budget
880(1)
Direct Materials Purchases Budget
880(2)
Direct Labor Cost Budget
882(1)
Factory Overhead Cost Budget
883(1)
Cost of Goods Sold Budget
883(1)
Selling and Administrative Expenses Budget
883(1)
Budgeted Income Statement
884(2)
Balance Sheet Budgets
886(31)
Cash Budget
886(3)
Capital Expenditures Budget
889(1)
Budgeted Balance Sheet
889(27)
22. Performance Evaluation Using Variances from standard Costs 916(36)
Standards
917(2)
Setting Standards
917(1)
Types of Standards
917(1)
Reviewing and Revising Standards
918(1)
Support and Criticism of Standards
919(1)
Budgetary Performance Evaluation
919(2)
Direct Materials Variances
921(2)
Direct Materials Price Variance
922(1)
Direct Materials Quantity Variance
922(1)
Direct Materials Variance Relationships
922(1)
Reporting Direct Materials Variances
923(1)
Direct Labor Variances
923(2)
Direct Labor Rate Variance
923(1)
Direct Labor Time Variance
924(1)
Direct Labor Variance Relationships
924(1)
Reporting Direct Labor Variances
924(1)
Factory Overhead Variances
925(5)
The Factory Overhead Flexible Budget
925(1)
Variable Factory Overhead Controllable Variance
926(1)
Fixed Factory Overhead Volume Variance
926(2)
Reporting Factory Overhead Variances
928(1)
Factory Overhead Variances and the Factory Overhead Account
929(1)
Recording and Reporting Variances from Standards
930(2)
Standards for Nonmanufacturing Expenses
932(1)
Nonfinancial Performance Measures
932(20)
23. Performance Evaluation for Decentralized Operations 952(40)
Centralized and Decentralized Operations
953(1)
Advantages of Decentralization
953(1)
Disadvantages of Decentralization
954(1)
Responsibility Accounting
954(1)
Responsibility Accounting for Cost Centers
954(2)
Responsibility Accounting for Profit Centers
956(4)
Service Department Charges
957(2)
Profit Center Reporting
959(1)
Responsibility Accounting for Investment Centers
960(6)
Rate of Return on Investment
960(4)
Residual Income
964(1)
The Balanced Scorecard
965(1)
Transfer Pricing
966(27)
Market Price Approach
967(1)
Negotiated Price Approach
968(1)
Cost Price Approach
968(24)
24. Differential Analysis and Product Pricing 992(42)
Differential Analysis
993(8)
Lease or Sell
994(1)
Discontinue a Segment or Product
995(2)
Make or Buy
997(2)
Replace Equipment
999(1)
Process or Sell
1000(1)
Accept Business at a Special Price
1000(1)
Setting Normal Product Selling Prices
1001(7)
Total Cost Concept
1002(2)
Product Cost Concept
1004(1)
Variable Cost Concept
1005(1)
Choosing a Cost-Plus Approach Cost Concept
1006(1)
Activity-Based Costing
1006(1)
Target Costing
1006(2)
Product Profitability and Pricing Under Production Bottlenecks
1008(1)
Product Profitability Under Production Bottlenecks
1008(1)
Product Pricing Under Production Bottlenecks
1009(1)
Appendix: Activity-Based Costing
1009(25)
25. Capital Investment Analysis 1034
Nature of Capital Investment Analysis
1035(1)
Methods of Evaluating Capital Investment Proposals
1036(9)
Methods that Ignore Present Value
1036(2)
Present Value Methods
1038(7)
Factors that Complicate Capital Investment Analysis
1045(3)
Income Tax
1045(1)
Unequal Proposal Lives
1045(1)
Lease versus Capital Investment
1046(1)
Uncertainty
1047(1)
Changes in Price Levels
1047(1)
Qualitative Considerations
1047(1)
Capital Rationing
1048
Appendix A: Interest Tables A-2
Appendix B: Alternative Methods of Recording Deferrals B-1
Appendix C: Periodic Inventory Systems for Merchandising Businesses C-1
Appendix D: Foreign Currency Transactions D-1
Appendix E: The Home Depot Annual Report E-1
Glossary G-1
Subject Index l-1
Company Index l-16

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