Index Last updated Jun 9, 2023 Save as PDF Back Matter Glossary Page ID97698 ( \newcommand{\kernel}{\mathrm{null}\,}\) A • B • C • F • G • I • M • PAadjusted trial balance4.4: Use the Ledger Balances to Prepare an Adjusted Trial Balance 4.5: Prepare Financial Statements Using the Adjusted Trial Balance BBad debts9.2: Account for Uncollectible Accounts Using the Balance Sheet and Income Statement Approaches CCommittee of Sponsoring Organizations (COSO)8.2: Define and Explain Internal Controls and Their Purpose within an Organization FFraud Triangle8.1: Analyze Fraud in the Accounting Workplace GGoods available for sale10.1: Describe and Demonstrate the Basic Inventory Valuation Methods and Their Cost Flow Assumptions gross margin10.1: Describe and Demonstrate the Basic Inventory Valuation Methods and Their Cost Flow Assumptions Iimprest account8.4: Define the Purpose and Use of a Petty Cash Fund, and Prepare Petty Cash Journal Entries Internal controls8.2: Define and Explain Internal Controls and Their Purpose within an Organization Mmerchandise inventory10.1: Describe and Demonstrate the Basic Inventory Valuation Methods and Their Cost Flow Assumptions Ppartnership2.1: Describe the Income Statement, Statement of Owner’s Equity, Balance Sheet, and Statement of Cash Flows, and How They Interrelate petty cash fund8.4: Define the Purpose and Use of a Petty Cash Fund, and Prepare Petty Cash Journal Entries purchases10.1: Describe and Demonstrate the Basic Inventory Valuation Methods and Their Cost Flow Assumptions