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ویرایش: [6 ed.] نویسندگان: David Haddock, John Price, Michael Farina سری: ISBN (شابک) : 1265645922, 9781265645922 ناشر: McGraw سال نشر: 2023 تعداد صفحات: [62] زبان: english فرمت فایل : PDF (درصورت درخواست کاربر به PDF، EPUB یا AZW3 تبدیل می شود) حجم فایل: 16 Mb
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Table of Contents and Preface Halftite College Accounting Titlepage College Accounting Copyright About the Authors Haddock/Price/Farina How Does Haddock/Price/Farina Bridge the Gap from Learning to Mastery? How Can Haddock/Price/Farina Bridge the Gap from Learning to “Doing”? New to the Sixth Edition Connect Acknowledgments Thank You . . . Brief Contents Contents Chapter 1: Accounting: The Language of Business Introduction Section 1 What Is Accounting? What Is Accounting? The Need for Financial Information Accounting in Everyday Life Accounting Defined Accounting Careers Users of Financial Information Section 1 Review Section 2 Business and Accounting Business and Accounting Types of Business Entities Generally Accepted Accounting Principles Section 2 Review Review Chapter Summary Learning Objectives Glossary Comprehensive Self Review Discussion Questions Problem Critical Thinking Problem Business Connections Answers to Comprehensive Self Review Chapter 2: Analyzing Business Transactions Introduction Section 1 Property and Financial Interest Property and Financial Interest Beginning with Analysis Assets, Liabilities, and Owner’s Equity Section 1 Review Section 2 The Accounting Equation and Financial Statements The Accounting Equation and Financial Statements The Fundamental Accounting Equation The Income Statement The Statement of Owner’s Equity and the Balance Sheet The Importance of Financial Statements Section 2 Review Review Chapter Summary Learning Objectives Glossary Comprehensive Self Review Discussion Questions Applications Exercises Problems Problem Set A Problem Set B Critical Thinking Problem 2.1 Critical Thinking Problem 2.2 Business Connections Answers to Comprehensive Self Review Chapter 3: Analyzing Business Transactions Using T Accounts Introduction Section 1 Transactions That Affect Assets, Liabilities, and Owner’s Equity Transactions That Affect Assets, Liabilities, and Owner’s Equity Asset, Liability, and Owner’s Equity Accounts Account Balances Section 1 Review Section 2 Transactions That Affect Revenue, Expenses, and Withdrawals Transactions That Affect Revenue, Expenses, and Withdrawals Revenue and Expense Accounts The Drawing Account The Rules of Debit and Credit The Trial Balance Financial Statements Chart of Accounts Permanent and Temporary Accounts Section 2 Review Review Chapter Summary Learning Objectives Glossary Comprehensive Self Review Discussion Questions Applications Exercises Problems Problem Set A Analyze the transactions. Record each in the Problem Set B Critical Thinking Problem 3.1 Critical Thinking Problem 3.2 Business Connections Answers to Comprehensive Self Review Chapter 4: The General Journal and the General Ledger Introduction Section 1 The General Journal The General Journal Journals The General Journal Section 1 Review Section 2 The General Ledger The General Ledger Ledgers Correcting Journal and Ledger Errors Section 2 Review Review Chapter Summary Learning Objectives Glossary Comprehensive Self Review Discussion Questions Applications Exercises Problems Problem Set A Problem Set B Critical Thinking Problem 4.1 Critical Thinking Problem 4.2 Business Connections Answers to Comprehensive Self Review Chapter 5: Adjustments and the Worksheet Introduction Section 1 The Worksheet The Worksheet The Trial Balance Section The Adjustments Section Section 1 Review Section 2 Financial Statements Financial Statements The Adjusted Trial Balance Section The Income Statement and Balance Sheet Sections Preparing Financial Statements Summary of Financial Statements Journalizing and Posting Adjusting Entries Section 2 Review Review Chapter Summary Learning Objectives Glossary Comprehensive Self Review Discussion Questions Applications Exercises Problems Problem Set A Problem Set B Critical Thinking Problem 5.1 Critical Thinking Problem 5.2 Business Connections Answers to Comprehensive Self Review Chapter 6: Closing Entries and the Postclosing Trial Balance Introduction Section 1 Closing Entries Closing Entries The Closing Process Section 1 Review Section 2 Using Accounting Information Using Accounting Information Preparing the Postclosing Trial Balance Interpreting the Financial Statements The Accounting Cycle Section 2 Review Review Chapter Summary Learning Objectives Glossary Comprehensive Self Review Discussion Questions Applications Exercises Problems Problem Set A Problem Set B Critical Thinking Problem 6.1 Critical Thinking Problem 6.2 Business Connections Answers to Comprehensive Self Review Mini-Practice Set 1 Service Business Accounting Cycle Chapter 7: Accounting for Sales, Accounts Receivable, and Cash Receipts Introduction Section 1 Understanding Merchandising Companies Understanding Merchandising Companies Recording Sales for Cash and On Account Recording Sales with Sales Tax Payable for Cash and On Account Recording Sales Returns and Sales Allowances Credit Policies Accounting for Different Types of Credit Sales Accounting for Credit Card Sales Section 1 Review Section 2 Special Topics in Merchandising Special Topics in Merchandising Computing Trade Discounts Cash Discounts on Sales Cash Discounts on Sales, with Sales Returns Reporting Net Sales The Accounts Receivable Ledger Schedule of Accounts Receivable Sales Taxes Section 2 Review Review Chapter Summary Learning Objectives Glossary Comprehensive Self Review Discussion Questions Applications Exercises Problems Problem Set A Problem Set B Critical Thinking Problem 7.1 Critical Thinking Problem 7.2 Business Connections Answers to Comprehensive Self Review Chapter 8: Accounting for Purchases, Accounts Payable, and Cash Payments Introduction Section 1 Merchandising Purchases Merchandising Purchases Accounting for Purchases Purchase Returns and Allowances Determining the Net Delivered Cost of Purchases Section 1 Review Section 2 Accounts Payable Accounts Payable The Accounts Payable Ledger Schedule of Accounts Payable Internal Control of Purchases Section 2 Review Appendix to Chapter 8: The Perpetual Inventory System Purchasing Transactions Sales Transactions Review Chapter Summary Learning Objectives Glossary Comprehensive Self Review Discussion Questions Applications Exercises Problems Problem Set A Problem Set B Critical Thinking Problem 8.1 Critical Thinking Problem 8.2 Business Connections Answers to Comprehensive Self Review Chapter 9: Cash Introduction Section 1 Cash Receipts Cash Receipts Cash Transactions Section 1 Review Section 2 Petty Cash and Internal Controls for Cash Petty Cash and Internal Controls for Cash The Petty Cash Fund Internal Control over Cash Section 2 Review Section 3 Banking Procedures Banking Procedures Writing Checks Endorsing Checks Preparing the Deposit Slip Handling Postdated Checks Reconciling the Bank Statement Adjusting the Financial Records Internal Control of Banking Activities Using Online Banking Section 3 Review Review Chapter Summary Learning Objectives Glossary Comprehensive Self Review Discussion Questions Applications Exercises Problems Problem Set A Problem Set B Critical Thinking Problem 9.1 Critical Thinking Problem 9.2 Business Connections Answers to Comprehensive Self Review Chapter 10: Payroll Computations, Records, and Payment Introduction Section 1 Payroll Laws and Taxes Payroll Laws and Taxes Who Is an Employee? Federal Employee Earnings and Withholding Laws State and Local Taxes Employer’s Payroll Taxes and Insurance Costs Employee Records Required by Law Section 1 Review Section 2 Calculating Earnings and Taxes Calculating Earnings and Taxes Computing Total Earnings of Employees Determining Pay for Hourly Employees Determining Pay for Salaried Employees Recording Payroll Information for Employees Section 2 Review Section 3 Recording Payroll Information Recording Payroll Information Recording Payroll Paying Employees Individual Earnings Records Completing January Payrolls Section 3 Review Review Chapter Summary Learning Objectives Glossary Comprehensive Self Review Discussion Questions Applications Exercises Problems Problem Set A Problem Set B Critical Thinking Problem 10.1 Critical Thinking Problem 10.2 Business Connections Answers to Comprehensive Self Review Chapter 11: Payroll Taxes, Deposits, and Reports Introduction Section 1 Social Security, Medicare, and Employee Income Tax Social Security, Medicare, and Employee Income Tax Payment of Payroll Taxes Wage and Tax Statement, Form W-2 Annual Transmittal of Wage and Tax Statements, Form W-3 Section 1 Review Section 2 Unemployment Tax and Workers’ Compensation Unemployment Tax and Workers’ Compensation Unemployment Compensation Insurance Taxes Internal Control over Payroll Operations Section 2 Review Review Chapter Summary Learning Objectives Glossary Comprehensive Self Review Discussion Questions Applications Exercises Problems Problem Set A Problem Set B Critical Thinking Problem 11.1 Critical Thinking Problem 11.2 Business Connections Answers to Comprehensive Self Review Chapter 12: Accruals, Deferrals, and the Worksheet Introduction Section 1 Calculating and Recording Adjustments Calculating and Recording Adjustments The Accrual Basis of Accounting Using the Worksheet to Record Adjustments Section 1 Review Section 2 Completing the Worksheet Completing the Worksheet Preparing the Adjusted Trial Balance Section Preparing Income Statement and Balance Sheet Sections Calculating Net Income or Net Loss Section 2 Review Review Chapter Summary Learning Objectives Glossary Comprehensive Self Review Discussion Questions Applications Exercises Problems Problem Set A Problem Set B Critical Thinking Problem 12.1 Critical Thinking Problem 12.2 Business Connections Answers to Comprehensive Self Review Chapter 13: Financial Statements and Closing Procedures Introduction Section 1 Preparing the Financial Statements Preparing the Financial Statements The Classified Income Statement The Statement of Owner’s Equity The Classified Balance Sheet Section 1 Review Section 2 Completing the Accounting Cycle Completing the Accounting Cycle Journalizing and Posting the Adjusting Entries Journalizing and Posting the Closing Entries Preparing a Postclosing Trial Balance Interpreting the Financial Statements Journalizing and Posting Reversing Entries Review of the Accounting Cycle Section 2 Review Review Chapter Summary Learning Objectives Glossary Comprehensive Self Review Discussion Questions Applications Exercises Problems Problem Set A Problem Set B Critical Thinking Problem 13.1 Critical Thinking Problem 13.2 Business Connections Answers to Comprehensive Self Review Mini-Practice Set 2 Merchandising Business Accounting Cycle Appendix A The Home Depot 2021 Financial Statements Appendix A The Home Depot 2021 Financial Statements The Home Depot 2021 Financial Statements (for the fiscal year ended January 30, 2022) Glossary Glossary Index Index Sample General Ledger Accounts Sample General Ledger Accounts Additional Student Resources Additional Student Resources Accessibility Content: Text Alternatives for Images Figure 1.1 Text Alternative (Chapter 1) Figure 2.1 Text Alternative (Chapter 2) Figure 2.2 Text Alternative (Chapter 2) Figure 2.3 Text Alternative (Chapter 2) Figure 2.4 Text Alternative (Chapter 2) Figure 2.5 Text Alternative (Chapter 2) Figure 2.6 Text Alternative (Chapter 2) Income Statement 2.1 Text Alternative (Chapter 2) Analysis 2.1 Text Alternative (Chapter 2) Analysis 2.2 Text Alternative (Chapter 2) Analysis 2.3 Text Alternative (Chapter 2) Analysis 2.4 Text Alternative (Chapter 2) Analysis 2.5 Text Alternative (Chapter 2) Analysis 2.6 Text Alternative (Chapter 2) Analysis 2.7 Text Alternative (Chapter 2) Figure 3.1 Text Alternative (Chapter 3) Figure 3.2 Text Alternative (Chapter 3) Figure 3.3 Text Alternative (Chapter 3) Figure 3.4 Text Alternative (Chapter 3) Figure 3.5 Text Alternative (Chapter 3) Figure 3.6 Text Alternative (Chapter 3) Figure 3.7 Text Alternative (Chapter 3) Figure 3.8 Text Alternative (Chapter 3) Section 2 Review 3.1 Text Alternative (Chapter 3) Figure 4.1 Text Alternative (Chapter 4) Business Transaction 4.1 Text Alternative (Chapter 4) Business Transaction 4.2 Text Alternative (Chapter 4) Business Transaction 4.3 Text Alternative (Chapter 4) Business Transaction 4.4 Text Alternative (Chapter 4) Business Transaction 4.5 Text Alternative (Chapter 4) Figure 4.2 Text Alternative (Chapter 4) Business Transaction 4.7 Text Alternative (Chapter 4) Figure 4.3 Text Alternative (Chapter 4) Figure 4.4 Text Alternative (Chapter 4) Figure 4.5A Text Alternative (Chapter 4) Figure 4.5B Text Alternative (Chapter 4) Figure 4.5C Text Alternative (Chapter 4) Correcting Journal and Ledger Errors 4.1 Text Alternative (Chapter 4) Correcting Journal and Ledger Errors 4.2 Text Alternative (Chapter 4) Recording correcting entries 4.1 Text Alternative (Chapter 4) Recording correcting entries 4.2 Text Alternative (Chapter 4) Financial Statements 4.1 Text Alternative (Chapter 4) Financial Statements 4.2 Text Alternative (Chapter 4) Figure 5.1A Text Alternative (Chapter 5) Figure 5.1B Text Alternative (Chapter 5) Figure 5.2 Text Alternative (Chapter 5) Figure 5.3A Text Alternative (Chapter 5) Figure 5.3B Text Alternative (Chapter 5) Figure 5.4A Text Alternative (Chapter 5) Figure 5.4B Text Alternative (Chapter 5) Figure 5.5 Text Alternative (Chapter 5) Figure 5.6 Text Alternative (Chapter 5) Figure 5.7 Text Alternative (Chapter 5) Figure 5.8A Text Alternative (Chapter 5) Figure 5.8B Text Alternative (Chapter 5) Figure 5.8C Text Alternative (Chapter 5) Figure 5.8D Text Alternative (Chapter 5) Figure 5.8E Text Alternative (Chapter 5) Figure 5.8F Text Alternative (Chapter 5) Figure 5.8G Text Alternative (Chapter 5) Figure 5.9 Text Alternative (Chapter 5) Completing the worksheet 5.1 Text Alternative (Chapter 5) Chavarria Corporation 5.1 Text Alternative (Chapter 5) Chavarria Corporation 5.2 Text Alternative (Chapter 5) Chavarria Corporation 5.3 Text Alternative (Chapter 5) Completing the worksheet 5.2 Text Alternative (Chapter 5) Estate Planning and Investments Company 5.1 Text Alternative (Chapter 5) Estate Planning and Investments Company 5.2 Text Alternative (Chapter 5) The Effect of Adjustments 5.1 Text Alternative (Chapter 5) Figure 6.1A Text Alternative (Chapter 6) Figure 6.1B Text Alternative (Chapter 6) Closing Entry 6.1 Text Alternative (Chapter 6) Closing Entry 6.2 Text Alternative (Chapter 6) Closing Entry 6.3 Text Alternative (Chapter 6) Closing Entry 6.4 Text Alternative (Chapter 6) Figure 6.2A Text Alternative (Chapter 6) Figure 6.2B Text Alternative (Chapter 6) Figure 6.2C Text Alternative (Chapter 6) Figure 6.3 Text Alternative (Chapter 6) Figure 6.4 Text Alternative (Chapter 6) Figure 6.5 Text Alternative (Chapter 6) Figure 6.6 Text Alternative (Chapter 6) Closing entries 6.5 Text Alternative (Chapter 6) The Best Group 6.1 Text Alternative (Chapter 6) The Best Group 6.2 Text Alternative (Chapter 6) Problem 6.4A Text Alternative (Chapter 6) Elegant Lawn Nursery and Landscape 6.1 Text Alternative (Chapter 6) Elegant Lawn Nursery and Landscape 6.1B Text Alternative (Chapter 6) Problem 6.4B Text Alternative (Chapter 6) Critical Thinking Problem 6.1 Text Alternative (Chapter 6) General Journal 6.1 Text Alternative (Chapter 6) Figure 7.1 Text Alternative (Chapter 7) Figure 8.1 Text Alternative (Chapter 8) Figure 8.2 Text Alternative (Chapter 8) Figure 8.3 Text Alternative (Chapter 8) Figure 10.2A Text Alternative (Chapter 10) Figure 10.2B Text Alternative (Chapter 10) Figure 10.3 Text Alternative (Chapter 10) Figure 10.3A Text Alternative (Chapter 10) General Journal Entry 10.1 Text Alternative (Chapter 10) General Journal Entry 10.2 Text Alternative (Chapter 10) Figure 10.4 Text Alternative (Chapter 10) Figure 10.5 Text Alternative (Chapter 10) Figure 10.5A Text Alternative (Chapter 10) Home Depot 10.1 Text Alternative (Chapter 10) Figure 11.1 Text Alternative (Chapter 11) General Journal Entry 11.1 Text Alternative (Chapter 11) General Journal 11.1 Text Alternative (Chapter 11) Figure 11.2 Text Alternative (Chapter 11) General Journal 11.2 Text Alternative (Chapter 11) General Journal 11.3 Text Alternative (Chapter 11) Figure 11.3a Text Alternative (Chapter 11) Figure 11.3b Text Alternative (Chapter 11) Figure 11.3c Text Alternative (Chapter 11) General Journal 11.4 Text Alternative (Chapter 11) General Journal 11.5 Text Alternative (Chapter 11) Medicare Tax 11.1 Text Alternative (Chapter 11) Income Summary 12.1 Text Alternative (Chapter 12) Income Summary 12.2 Text Alternative (Chapter 12) Figure 12.1a Text Alternative (Chapter 12) Figure 12.1b Text Alternative (Chapter 12) Income Summary 12.3 Text Alternative (Chapter 12) Income Summary 12.4 Text Alternative (Chapter 12) Income Summary 12.5 Text Alternative (Chapter 12) Income Summary 12.6 Text Alternative (Chapter 12) Income Summary 12.7 Text Alternative (Chapter 12) Income Summary 12.8 Text Alternative (Chapter 12) Income Summary 12.9 Text Alternative (Chapter 12) Income Summary 12.10 Text Alternative (Chapter 12) Income Summary 12.11 Text Alternative (Chapter 12) Income Summary 12.12 Text Alternative (Chapter 12) Income Summary 12.13 Text Alternative (Chapter 12) Figure 12.2a Text Alternative (Chapter 12) Figure 12.2b Text Alternative (Chapter 12) Figure 12.2c Text Alternative (Chapter 12) Figure 12.2d Text Alternative (Chapter 12) Business Connection 12.1 Text Alternative (Chapter 12) Figure 13.1 Text Alternative (Chapter 12) Cost of Goods Sold 13.1 Text Alternative (Chapter 13) Journalizing the Closing Entries 13.2 Text Alternative (Chapter 13) Figure 13.2 Text Alternative (Chapter 13) Figure 13.3 Text Alternative (Chapter 13) Figure 13.4A Text Alternative (Chapter 13) Figure 13.4B Text Alternative (Chapter 13) Figure 13.4C Text Alternative (Chapter 13) Figure 13.5 Text Alternative (Chapter 13) Figure 13.6 Text Alternative (Chapter 13) Income Summary 13.1 Text Alternative (Chapter 13) Income Summary 13.2 Text Alternative (Chapter 13) General Journal 13.1 Text Alternative (Chapter 13) General Journal 13.2 Text Alternative (Chapter 13) General Journal 13.3 Text Alternative (Chapter 13) Salaries Payable 13.1 Text Alternative (Chapter 13) Salaries Payable 13.2 Text Alternative (Chapter 13) General Journal 13.4 Text Alternative (Chapter 13) Salaries Expense 13.1 Text Alternative (Chapter 13) General Journal 13.5 Text Alternative (Chapter 13) General Journal 13.6 Text Alternative (Chapter 13) Interest Receivable 13.1 Text Alternative (Chapter 13) Annual Report 13.1 Text Alternative (Chapter 13) Consolidated Balance Sheet 13.1 Text Alternative (Chapter 13) Fashion Rack 13.1 Text Alternative (Chapter 13) Fashion Rack 13.2 Text Alternative (Chapter 13) Accounts Receivable Ledger Text Alternative (Chapter 7) Accounts Receivable Ledger Text Alternative (Chapter 7) Summary of accounts receivable Text Alternative (Chapter 7) General Journal entry_6 Text Alternative (Chapter 8) General Journal entry_5 Text Alternative (Chapter 8) Summary of accounts receivable Text Alternative (Chapter 8) Accounts Payable Ledger Text Alternative (Chapter 8) Accounts Payable Ledger_1 Text Alternative (Chapter 8) Accounts Payable Ledger_2 Text Alternative (Chapter 8) Accounts Payable Ledger_3 Text Alternative (Chapter 8) Accounts Payable Text Alternative (Chapter 8) Accounts Payable 1 Text Alternative (Chapter 8) Accounts Receivable Ledger Text Alternative (Chapter 7) Accounts Receivable Ledger (Chapter 7) Text Bank statement_1 Text Alternative (Chapter 9) Depot’s Balance Sheets Text Alternative (Chapter 9) Cash Discounts on Sales Text Alternative (Chapter 7) Figure 7.2 Text Alternative (Chapter 7) Figure 7.3 Text Alternative (Chapter 7) Figure 7.4 Text Alternative (Chapter 7) Controls over sales returns Text Alternative (Chapter 7) The Accounts Receivable Ledger Text Alternative (Chapter 7) Accounts Receivable Text Alternative (Chapter 7) General Journal 7.8 Text Alternative (Chapter 7) General Journal 7.10 Text Alternative (Chapter 7) General Journal 7.11 Text Alternative (Chapter 7) General Journal 7.1 Text Alternative (Chapter 7) General Journal 7.2 Text Alternative (Chapter 7) General Journal 7.3 Text Alternative (Chapter 7) General Journal 7.4 Text Alternative (Chapter 7) General Journal 7.5 Text Alternative (Chapter 7) General Journal 7.6 Text Alternative (Chapter 7) General Journal 7.7 Text Alternative (Chapter 7) General Journal 7.9 Text Alternative (Chapter 7) Accounts Receivable Text Alternative (Chapter 7) The Journal Entry to Record Text Alternative (Chapter 8) Recording Purchases Returns Payment Text Alternative (Chapter 8) Returns and Allowances Text Alternative (Chapter 7) Accounts Receivable Ledger Text Alternative (Chapter 7) The Journal Entry to Record Text Alternative (Chapter 8) Transportation In Account Text Alternative (Chapter 8) General Journal entry_10 Text Alternative (Chapter 8) General Journal entry_11 Text Alternative (Chapter 8) General Journal entry_12 Text Alternative (Chapter 8) General Journal entry_13 Text Alternative (Chapter 8) General Journal entry_14 Text Alternative (Chapter 8) General Journal entry_15 Text Alternative (Chapter 8) General Journal entry_16 Text Alternative (Chapter 8) General Journal entry_17 Text Alternative (Chapter 8) Depot's consolidated statements Text Alternative (Chapter 9) General Journal entry_1 Text Alternative (Chapter 9) General Journal entry_2 Text Alternative (Chapter 8) General Journal entry_2 Text Alternative (Chapter 9) General Journal entry_3 Text Alternative (Chapter 9) Figure 9.2 Text Alternative (Chapter 9) General Journal entry_3 Text Alternative (Chapter 8) General Ledger page Text Alternative (Chapter 9) General Journal entry_4 Text Alternative (Chapter 8) Figure 9.1 Text Alternative (Chapter 9) General Journal entry_4 Text Alternative (Chapter 9) General Journal entry_5 Text Alternative (Chapter 9) General Journal entry_6 Text Alternative (Chapter 9) General ledger Text Alternative (Chapter 9) Bank statement Text Alternative (Chapter 9) General Journal entry_7 Text Alternative (Chapter 8) General Journal entry_6 Text Alternative (Chapter 9) General Journal entry_7 Text Alternative (Chapter 9) General Journal entry_8 Text Alternative (Chapter 8) General Journal entry_8 Text Alternative (Chapter 9) General Journal entry_9 Text Alternative (Chapter 8) General Journal entry Text Alternative (Chapter 8) General Journal entry_1 Text Alternative (Chapter 8) Journal Entry to Record Payment Text Alternative (Chapter 8) Figure 9.3 Text Alternative (Chapter 9) Figure 9.4 Text Alternative (Chapter 9) Figure 9.5 Text Alternative (Chapter 9) Figure 9.6 Text Alternative (Chapter 9) Figure 9.7 Text Alternative (Chapter 9) Figure 9.8 Text Alternative (Chapter 9) Preparing a bank reconciliation statement and journalizing entries to adjust the cash balance Text Alternative (Chapter 9) Preparing a bank reconciliation statement and journalizing entries to adjust the cash balance Text Alternative (Chapter 9) Figure 9.9 Text Alternative (Chapter 9) Appendix A image 1 Text Alternative (Appendix A) Appendix A image 3 Text Alternative (Appendix A) Appendix A image 4 Text Alternative (Appendix A) Appendix A image 5 Text Alternative (Appendix A) Appendix A image 6 Text Alternative (Appendix A) Appendix A image 7 Text Alternative (Appendix A) Appendix A image 8 Text Alternative (Appendix A) Appendix A image 9 Text Alternative (Appendix A) Appendix A image 10 Text Alternative (Appendix A) Appendix A image 11 Text Alternative (Appendix A) Appendix A image 12 Text Alternative (Appendix A) Appendix A image 13 Text Alternative (Appendix A) Appendix A image 14 Text Alternative (Appendix A) Appendix A image 15 Text Alternative (Appendix A) Ledger accounts image1 Text Alternative (Appendix A) Ledger accounts image2 Text Alternative (Appendix A)