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1. Conceptual Framework and Financial Statements
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2. Recording Business Transactions
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3. Accrual Accounting
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4. Presentation of Financial Statements
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5. Internal Control, Cash, and Receivables
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6. Inventory and Merchandising Operations
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7. PPE and Intangibles
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8. Investments and International Operations
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9. Liabilities
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10. Stockholders’ Equity
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11. Cash Flows
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12. Financial Statement Analysis
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Appendices on the Web
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Appendix A. Nestlé Annual Report Excerpts
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Appendix B. Time Value of Money: Future Value and Present
Value
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Appendix C. Typical Charts of Accounts for Different
Types of Businesses
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Appendix D. International Financial Reporting Standards (IFRS)