Compiled from Accounting (8th ed.) by Charles T. Horngren, Walter T. Harrison Jr. & M. Suzanne Oliver (Chapters 3, 9) and Financial & managerial accounting (8th ed.) by Meg Pollard, Sherry K. Mills, Walter T. Harrison Jr. (Chapters 1, 2, 3, 5, 9). "For Business Studies, Banking & Finance, Information Technology, International Business."