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CHAPTER ONE Perspectives-Accounting Objectives and Communication 2 CHAPTER TWO The Accounting Model and Transaction Analysis 46 CHAPTER THREE The Accounting Information Processing Cycle 86 CHAPTER FOUR Financial Statements and the Conceptual Framework of Accounting 152 CHAPTER FIVE Cash, Short-Term Investments in Securities, and Receivables 208 CHAPTER SIX Accounting for Sales Revenue and Cost of Goods Sold 258 CHAPTER SEVEN Costing Methods for Measuring Inventory and Cost of Goods Sold 330 CHAPTER EIGHT Operational Assets-Property, Plant, and Equipment; Natural Resources; and Intangibles 386 CHAPTER NINE Measuring and Reporting Liabilities 446 CHAPTER TEN Measuring and Reporting Bonds Payable 514 CHAPTER ELEVEN Measuring and Reporting Owners' Equity 554 CHAPTER TWELVE Measuring and Reporting Long-Term Investments 606 CHAPTER THIRTEEN Consolidated Statements-Measuring and Reporting 642 CHAPTER FOURTEEN Statement of Cash Flows 690 CHAPTER FIFTEEN Using and Interpreting Financial Statements 740 APPENDIX 1991 Annual Report of Toys "A" Us 785 INDEX 802 Phase 1-Collect Original Data 88 Phase 2-Analyze Each Transaction 88 Phase 3-Record Transactions in Journal 90 Phase 4-Post (Transfer) Data from Journal to Ledger 92 Phase 5-Prepare a Trial Balance 94 Phase 6-Journalize and Post Adjusting Entries 94 Reading between the Lines Frito-Lay Shortens Its Business Cycle 96 Phase 7-Prepare Financial Statements 103 Phase 8-Journalize and Post Closing Entries 104 Phase 9-Prepare a Post-Closing Trial Balance 106 Phase 10-Prepare Reversing Entries (Optional) 106 Demonstration Case 106 Summary 117 CHAPTER SUPPLEMENT A Reversing Entries Illustrated 117 CHAPTER FOUR Financial Statements and the Conceptual Framework of Accounting 152 PART A-A CLOSER LOOK AT FINANCIAL STATEMENTS 154 Classification of Items Reported on the Financial Statements 154 Income Statement Classifications 154 Classifications on the Balance Sheet 156 Classifications on the Statement of Cash Flows (SCF) 158 Notes to Financial Statements 159 Interim Financial Statements 159 PART B-CONCEPTUAL FRAMEWORK OF ACCOUNTING 160 Importance of the Conceptual Framework 160 Essential Characteristics of Accounting Information 161 Fundamental Concepts of Accounting 162 Assumptions of Accounting 162 Principles of Accounting 164 Constraints of Accounting 164 Elements of Financial Statements 165 Practices and Procedures of Accounting 166 Relationships among the Financial Statements 166 Financial Statement Analysis Summary 170 CHAPTER SUPPLEMENT A Accounting Worksheets 170 CHAPTER FIVE 166 Cash, Short-Term Investments in Securities, and Receivables 208 PART A-SAFEGUARDING AND REPORTING CASH 210 Cash Defined 210 Internal Control of Cash 210 Question of Ethics 211 Cash Accounts in the Ledger 211 Petty Cash 212 Bank Statements to Depositors 212 Example of a Bank Statement 214 Bank Reconciliation 214 Bank Reconciliation Illustrated 215 Compensating Balances 219 PART B-MEASURING AND REPORTING SHORT-TERM INVESTMENTS 220 Short-Term Investments Defined 220 Measurement of Short-Term Investments 221 Short-Term Investments Valued at Lower of Cost or Market (LCM) 221 LCM Applied in Subsequent Accounting Periods 224 Certificates of Deposit 225 Adjusting Entries for Investment Revenue 225 Reading between the Lines Getting Paid 226 CONTENTS PART C-MEASURING AND REPORTING RECEIVABLES 228 Receivables Defined 228 Recording an Account Receivable 228 Notes Receivable 229 Interest Calculations on Notes 229 Accounting for Notes Receivable 230 Accrual of Interest Revenue 230 Measuring Bad Debt Expenses 231 Writing Off a Bad Debt 234 Demonstration Cases Summary 238 CHAPTER SUPPLEMENT A Petty Cash 238 CHAPTER SIX 236 Accounting for Revenue and Cost of Goods Sold 258 PART A-ACCOUNTING FOR REVENUE 260 Recognizing Revenue 260 Credit Sales and Sales Discounts 261 Sales Returns and Allowances 263 Reading between the Lines Entrepreneurs 264 Applying the Revenue Principle 266 The Percentage-of-Completion Method 267 Financial Statement Analysis 269 PART B-ACCOUNTING FOR COST OF GOODS SOLD 270 Nature of Cost of Goods Sold 270 Two Different Inventory Systems 271 Periodic Inventory System 271 Perpetual Inventory System 273 Comparison of Periodic and Perpetual Systems 276 Taking a Physical Inventory 277 Inventory Shrinkage 277 Additional Issues in Measuring Purchases 279 Purchase Returns and Allowances 279 Transportation-In 279 Purchase Discounts 280 Closing Entries for Sales Revenue, Cost of Goods Sold, and Merchandise Inventory 281 Closing the Sales Revenue and Bad Debt Expense Accounts 281 Closing Entries When a Periodic Inventory System Is Used 281 Closing Entries When a Perpetual Inventory System Is Used 283 Financial Statement Analysis 283 Demonstration Case 284 CHAPTER SUPPLEMENT A Control Accounts and Subsidiary Ledgers 291 CHAPTER SUPPLEMENT B Special Journals 296 CHAPTER SEVEN Costing Methods for Measuring Inventory and Cost of Goods Sold 330 PART A-MEASURING ENDING INVENTORY AND COST OF GOODS SOLD 332 Items Included in Inventory 332 Measuring Inventory Cost 333 Purpose of Inventory Costing Methods 334 Inventory Costing Methods Illustrated 336 Weighted-Average Inventory Costing Method, Periodic System 337 First-In, First-Out Inventory Costing Method, Periodic System 337 Last-In, First-Out Inventory Costing Method, Periodic System 338 Specific Identification Inventory Costing System, Periodic System 339 Comparison of the Inventory Costing Methods 339

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CHAPTER ONE Perspectives-Accounting Objectives and Communication 2 CHAPTER TWO The Accounting Model and Transaction Analysis 46 CHAPTER THREE The Accounting Information Processing Cycle 86 CHAPTER FOUR Financial Statements and the Conceptual Framework of Accounting 152 CHAPTER FIVE Cash, Short-Term Investments in Securities, and Receivables 208 CHAPTER SIX Accounting for Sales Revenue and Cost of Goods Sold 258 CHAPTER SEVEN Costing Methods for Measuring Inventory and Cost of Goods Sold 330 CHAPTER EIGHT Operational Assets-Property, Plant, and Equipment; Natural Resources; and Intangibles 386 CHAPTER NINE Measuring and Reporting Liabilities 446 CHAPTER TEN Measuring and Reporting Bonds Payable 514 CHAPTER ELEVEN Measuring and Reporting Owners' Equity 554 CHAPTER TWELVE Measuring and Reporting Long-Term Investments 606 CHAPTER THIRTEEN Consolidated Statements-Measuring and Reporting 642 CHAPTER FOURTEEN Statement of Cash Flows 690 CHAPTER FIFTEEN Using and Interpreting Financial Statements 740 APPENDIX 1991 Annual Report of Toys "A" Us 785 INDEX 802 Phase 1-Collect Original Data 88 Phase 2-Analyze Each Transaction 88 Phase 3-Record Transactions in Journal 90 Phase 4-Post (Transfer) Data from Journal to Ledger 92 Phase 5-Prepare a Trial Balance 94 Phase 6-Journalize and Post Adjusting Entries 94 Reading between the Lines Frito-Lay Shortens Its Business Cycle 96 Phase 7-Prepare Financial Statements 103 Phase 8-Journalize and Post Closing Entries 104 Phase 9-Prepare a Post-Closing Trial Balance 106 Phase 10-Prepare Reversing Entries (Optional) 106 Demonstration Case 106 Summary 117 CHAPTER SUPPLEMENT A Reversing Entries Illustrated 117 CHAPTER FOUR Financial Statements and the Conceptual Framework of Accounting 152 PART A-A CLOSER LOOK AT FINANCIAL STATEMENTS 154 Classification of Items Reported on the Financial Statements 154 Income Statement Classifications 154 Classifications on the Balance Sheet 156 Classifications on the Statement of Cash Flows (SCF) 158 Notes to Financial Statements 159 Interim Financial Statements 159 PART B-CONCEPTUAL FRAMEWORK OF ACCOUNTING 160 Importance of the Conceptual Framework 160 Essential Characteristics of Accounting Information 161 Fundamental Concepts of Accounting 162 Assumptions of Accounting 162 Principles of Accounting 164 Constraints of Accounting 164 Elements of Financial Statements 165 Practices and Procedures of Accounting 166 Relationships among the Financial Statements 166 Financial Statement Analysis Summary 170 CHAPTER SUPPLEMENT A Accounting Worksheets 170 CHAPTER FIVE 166 Cash, Short-Term Investments in Securities, and Receivables 208 PART A-SAFEGUARDING AND REPORTING CASH 210 Cash Defined 210 Internal Control of Cash 210 Question of Ethics 211 Cash Accounts in the Ledger 211 Petty Cash 212 Bank Statements to Depositors 212 Example of a Bank Statement 214 Bank Reconciliation 214 Bank Reconciliation Illustrated 215 Compensating Balances 219 PART B-MEASURING AND REPORTING SHORT-TERM INVESTMENTS 220 Short-Term Investments Defined 220 Measurement of Short-Term Investments 221 Short-Term Investments Valued at Lower of Cost or Market (LCM) 221 LCM Applied in Subsequent Accounting Periods 224 Certificates of Deposit 225 Adjusting Entries for Investment Revenue 225 Reading between the Lines Getting Paid 226 CONTENTS PART C-MEASURING AND REPORTING RECEIVABLES 228 Receivables Defined 228 Recording an Account Receivable 228 Notes Receivable 229 Interest Calculations on Notes 229 Accounting for Notes Receivable 230 Accrual of Interest Revenue 230 Measuring Bad Debt Expenses 231 Writing Off a Bad Debt 234 Demonstration Cases Summary 238 CHAPTER SUPPLEMENT A Petty Cash 238 CHAPTER SIX 236 Accounting for Revenue and Cost of Goods Sold 258 PART A-ACCOUNTING FOR REVENUE 260 Recognizing Revenue 260 Credit Sales and Sales Discounts 261 Sales Returns and Allowances 263 Reading between the Lines Entrepreneurs 264 Applying the Revenue Principle 266 The Percentage-of-Completion Method 267 Financial Statement Analysis 269 PART B-ACCOUNTING FOR COST OF GOODS SOLD 270 Nature of Cost of Goods Sold 270 Two Different Inventory Systems 271 Periodic Inventory System 271 Perpetual Inventory System 273 Comparison of Periodic and Perpetual Systems 276 Taking a Physical Inventory 277 Inventory Shrinkage 277 Additional Issues in Measuring Purchases 279 Purchase Returns and Allowances 279 Transportation-In 279 Purchase Discounts 280 Closing Entries for Sales Revenue, Cost of Goods Sold, and Merchandise Inventory 281 Closing the Sales Revenue and Bad Debt Expense Accounts 281 Closing Entries When a Periodic Inventory System Is Used 281 Closing Entries When a Perpetual Inventory System Is Used 283 Financial Statement Analysis 283 Demonstration Case 284 CHAPTER SUPPLEMENT A Control Accounts and Subsidiary Ledgers 291 CHAPTER SUPPLEMENT B Special Journals 296 CHAPTER SEVEN Costing Methods for Measuring Inventory and Cost of Goods Sold 330 PART A-MEASURING ENDING INVENTORY AND COST OF GOODS SOLD 332 Items Included in Inventory 332 Measuring Inventory Cost 333 Purpose of Inventory Costing Methods 334 Inventory Costing Methods Illustrated 336 Weighted-Average Inventory Costing Method, Periodic System 337 First-In, First-Out Inventory Costing Method, Periodic System 337 Last-In, First-Out Inventory Costing Method, Periodic System 338 Specific Identification Inventory Costing System, Periodic System 339 Comparison of the Inventory Costing Methods 339

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CHAPTER ONE Perspectives-Accounting Objectives and Communication 2 CHAPTER TWO The Accounting Model and Transaction Analysis 46 CHAPTER THREE The Accounting Information Processing Cycle 86 CHAPTER FOUR Financial Statements and the Conceptual Framework of Accounting 152 CHAPTER FIVE Cash, Short-Term Investments in Securities, and Receivables 208 CHAPTER SIX Accounting for Sales Revenue and Cost of Goods Sold 258 CHAPTER SEVEN Costing Methods for Measuring Inventory and Cost of Goods Sold 330 CHAPTER EIGHT Operational Assets-Property, Plant, and Equipment; Natural Resources; and Intangibles 386 CHAPTER NINE Measuring and Reporting Liabilities 446 CHAPTER TEN Measuring and Reporting Bonds Payable 514 CHAPTER ELEVEN Measuring and Reporting Owners' Equity 554 CHAPTER TWELVE Measuring and Reporting Long-Term Investments 606 CHAPTER THIRTEEN Consolidated Statements-Measuring and Reporting 642 CHAPTER FOURTEEN Statement of Cash Flows 690 CHAPTER FIFTEEN Using and Interpreting Financial Statements 740 APPENDIX 1991 Annual Report of Toys "A" Us 785 INDEX 802 Phase 1-Collect Original Data 88 Phase 2-Analyze Each Transaction 88 Phase 3-Record Transactions in Journal 90 Phase 4-Post (Transfer) Data from Journal to Ledger 92 Phase 5-Prepare a Trial Balance 94 Phase 6-Journalize and Post Adjusting Entries 94 Reading between the Lines Frito-Lay Shortens Its Business Cycle 96 Phase 7-Prepare Financial Statements 103 Phase 8-Journalize and Post Closing Entries 104 Phase 9-Prepare a Post-Closing Trial Balance 106 Phase 10-Prepare Reversing Entries (Optional) 106 Demonstration Case 106 Summary 117 CHAPTER SUPPLEMENT A Reversing Entries Illustrated 117 CHAPTER FOUR Financial Statements and the Conceptual Framework of Accounting 152 PART A-A CLOSER LOOK AT FINANCIAL STATEMENTS 154 Classification of Items Reported on the Financial Statements 154 Income Statement Classifications 154 Classifications on the Balance Sheet 156 Classifications on the Statement of Cash Flows (SCF) 158 Notes to Financial Statements 159 Interim Financial Statements 159 PART B-CONCEPTUAL FRAMEWORK OF ACCOUNTING 160 Importance of the Conceptual Framework 160 Essential Characteristics of Accounting Information 161 Fundamental Concepts of Accounting 162 Assumptions of Accounting 162 Principles of Accounting 164 Constraints of Accounting 164 Elements of Financial Statements 165 Practices and Procedures of Accounting 166 Relationships among the Financial Statements 166 Financial Statement Analysis Summary 170 CHAPTER SUPPLEMENT A Accounting Worksheets 170 CHAPTER FIVE 166 Cash, Short-Term Investments in Securities, and Receivables 208 PART A-SAFEGUARDING AND REPORTING CASH 210 Cash Defined 210 Internal Control of Cash 210 Question of Ethics 211 Cash Accounts in the Ledger 211 Petty Cash 212 Bank Statements to Depositors 212 Example of a Bank Statement 214 Bank Reconciliation 214 Bank Reconciliation Illustrated 215 Compensating Balances 219 PART B-MEASURING AND REPORTING SHORT-TERM INVESTMENTS 220 Short-Term Investments Defined 220 Measurement of Short-Term Investments 221 Short-Term Investments Valued at Lower of Cost or Market (LCM) 221 LCM Applied in Subsequent Accounting Periods 224 Certificates of Deposit 225 Adjusting Entries for Investment Revenue 225 Reading between the Lines Getting Paid 226 CONTENTS PART C-MEASURING AND REPORTING RECEIVABLES 228 Receivables Defined 228 Recording an Account Receivable 228 Notes Receivable 229 Interest Calculations on Notes 229 Accounting for Notes Receivable 230 Accrual of Interest Revenue 230 Measuring Bad Debt Expenses 231 Writing Off a Bad Debt 234 Demonstration Cases Summary 238 CHAPTER SUPPLEMENT A Petty Cash 238 CHAPTER SIX 236 Accounting for Revenue and Cost of Goods Sold 258 PART A-ACCOUNTING FOR REVENUE 260 Recognizing Revenue 260 Credit Sales and Sales Discounts 261 Sales Returns and Allowances 263 Reading between the Lines Entrepreneurs 264 Applying the Revenue Principle 266 The Percentage-of-Completion Method 267 Financial Statement Analysis 269 PART B-ACCOUNTING FOR COST OF GOODS SOLD 270 Nature of Cost of Goods Sold 270 Two Different Inventory Systems 271 Periodic Inventory System 271 Perpetual Inventory System 273 Comparison of Periodic and Perpetual Systems 276 Taking a Physical Inventory 277 Inventory Shrinkage 277 Additional Issues in Measuring Purchases 279 Purchase Returns and Allowances 279 Transportation-In 279 Purchase Discounts 280 Closing Entries for Sales Revenue, Cost of Goods Sold, and Merchandise Inventory 281 Closing the Sales Revenue and Bad Debt Expense Accounts 281 Closing Entries When a Periodic Inventory System Is Used 281 Closing Entries When a Perpetual Inventory System Is Used 283 Financial Statement Analysis 283 Demonstration Case 284 CHAPTER SUPPLEMENT A Control Accounts and Subsidiary Ledgers 291 CHAPTER SUPPLEMENT B Special Journals 296 CHAPTER SEVEN Costing Methods for Measuring Inventory and Cost of Goods Sold 330 PART A-MEASURING ENDING INVENTORY AND COST OF GOODS SOLD 332 Items Included in Inventory 332 Measuring Inventory Cost 333 Purpose of Inventory Costing Methods 334 Inventory Costing Methods Illustrated 336 Weighted-Average Inventory Costing Method, Periodic System 337 First-In, First-Out Inventory Costing Method, Periodic System 337 Last-In, First-Out Inventory Costing Method, Periodic System 338 Specific Identification Inventory Costing System, Periodic System 339 Comparison of the Inventory Costing Methods 339

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FONDATIONS OF MANAGEMENT : Managers and Organizations The Evolution of Management. The External Environment. Managerial Decision Making PLANNING AND STRATEGY : Planning and Strategic Management Ethics, Corporate Responsibility, and the Political Environment Managing in Our Natural Environment Managing in a Glob Environment Managing New Ventures ORGANIZING AND STAFFING : Organization Structure Designing the Modern Organization Human Resource Management Managing the Diverse Work Force LEADING : Leadership Motivation for Performance Managing Teams. Communicating CONTROLLING AND CHANGING : Managerial Control Operations Management Managing Technology and innovation Managing Change in Organizations

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Overview: The Economic System Introduction: Getting Started in Economics 1 Economic Resources, Goals, and Institutions The Laws of Demand arnd Supply: The Price System in a Pure Market Economy 3 The Private Sector-Household, Business, Foreign 4 The Public Sector--Government: Public Choice and Taxation The Macroeconomy 5 Measuring the Nation's Income: Gross Domestic Product and GroOss National Product 6 Monitoring the Economy: Business Cycles, Unemployment, and Inflation 7 The Self-Correcting Economy: Aggregate Demand and Aggregate Supply 8 Productivity and Economic Growth: Increases in Long-Run Aggregate Supply Monetary Economics: Money, Banking, and Monetary Policy 9 Money, Financial Markets, and the Banking System 10 Banking Institutions: Money Creation and Portfolio Management 11 Central Banking: Federal Reserve Monetary Policy 12 Monetary Theory: Relationships Among Money, Interest Rates, and Prices Unemployment, Fiscal Policy, and Macroeconomic Equilibrium 13 Lapses from Full Employment: The Basic Keynesian Model 14 Income and Employmernt Determination: Extending Macroeconomic Principles 15 Taxing, Government Spending, and the New Fiscal Policy Supplement: Fiscal-Policy Multipliers in the Keynesian Income-Expenditure Model 16 Money, Interest, and Macroeconomic Equilibrium Macroeconomics Today: Ideas, Issues, and Policies 17 Today's Macroeconomic Theories: Explaining Business Cycles 18 Dynamics of Inflation, Output, and Unemployment 19 Deicits and Debt: Domestic and International Perspectives 20 International Macroeconomics: Recent Developments in the Global Economy International Economics and the World's Economies 21 International Trade: The Commerce of Nations 22 International Finance: The Payments of Nations 23 Economic Development: The Less Developed and Newly Industrializing Countries 24 Transitional Economics: From Central Planning to Free Markets

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In the News: "How Lax Regulation Threw Rhode Island Into Banking Turmoil," Lawrence Ingrassia and John R. Wilke Teaching Note Discussion Questions Money and Banking 7 Revision Highlights 7 Summary of Learning Objectives 7 Lecture Outline and Teaching Suggestions Solution to Meeting a Business Challenge at Nations Bank Answers to Review Questions Suggested Solution to A Case for Critical Thinking Instructor's Notes on the Communication Skills Exercise 20 Instructor's Notes on the Video Series Project Ideas 22 Instructor's Notes for the Study Guide Answers to Supplemental Test Questions 24 Financial Management Revision Highlights Summary of Learning Objectives 25 Lecture Outline and Teaching Suggestions 26 Solution to Meeting a Business Challenge at Emerald Homes 35 Answers to Review Questions 37 Suggested Solution to A Case for Critical Thinking 38 Instructor's Notes on the Communication Skills Exercise 38 Instructor's Notes on the Video Series Project Ideas 40 Instructor's Notes for the Study Guide Answers to Supplemental Test Questions Securities Markets 43 Revision Highlights Summary of Learning Objectives Solution to Meeting a Business Challenge at Lecture Outline and Teaching Suggestions Landes Associates 54 Answers to Review Questions Suggested Solution to A Case for Critical Thinking 56 Instructor's Notes on the Communication Skills Exercise 57 Instructor's Notes on the Video Series Project Ideas Instructor's Notes for the Study Guide Answers to Supplemental Test Questions The Environment of Business In the News: "High Court Had Billion-Dollar Impact," Stephen Wermiel Teaching Note 63 Discussion Questions Government Relations and Business Law Revision Highlights 65 Summary of Learning Objectives 65 Lecture Outline and Teaching Suggestions Solution to Meeting a Business Challenge at Disney 76 Answers to Review Questions Suggested Solution to A Case for Critical Thinking 78 Instructor's Notes on the Communication Skills Instructor's Notes on the Video Series Project Ideas 81 Instructor's Notes for the Study Guide Answers to Supplemental Test Questions Risk Management and Insurance Revision Highlights Summary of Learning Objectives 83 Lecture Outline and Teaching Suggestions 84 Solution to Meeting a Business Challenge at Marriott 94 Answers to Review Questions Suggested Solution to A Case for Critical Thinking 96 Instructor's Notes on the Communication Skills Exercise 97 Instructor's Notes on the Video Series 97 Project Ideas Instructor's Notes for the Study Guide Answers to Supplemental Test Questions

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CONTENTS The Supplemnts Package for business Today, seventh Edition For the instructor For the student Course Planning guide Course Syllabus Course Plans Suggested Course Outline and Schedule Obtaining Speakers Free teaching Materials Facing a business challenge/Meeting a business Challenge Building your communication Reaserching Techniques Presentation Suggestion for Using the "Keeping Current Using the wall street journal" Exercices in your classes A note to students about the wall Street journal Exercices Project and Exercise ideas Term Assignments Grading guidelines Contract form for Ad Hoc Assignments Final Contract Grade Requirements Contract Form for final Grade Appendix to contract form for final Grade PART ONE FOCUS ON BUSINESS TODAY In the news: "Trade Issues Enter Crucial Political Phase,"David E. Rosenbaum Teaching Note Discussing Questions 1 FOUNDATIONS OF AMERICAN BUSINESS Revision Highlights Summary of Learning Objectives Lecture Outline and teaching Suggestions Solutions to Meeting a business challenge at Johnson Publishing Answers to review questions Suggested Solution to A Case for Cristical Thinking Instructor's Notes on the communication Skills Exercicse Instructor's Notes on the Video Series Project ideas Instructor's Notes for the Study Guide Answes to Supplemental Test Questions 2-FORMS OF BUSINESS ENTERPRISE Revision highlits Summary of learning Objectives Lecture Outline and teaching Suggestions Solutions to meeting a bussiness chalenge at KPMG Peat Marwick Answers to Review questions Suggested solution to A case for critical thinking Instructor's Notes on the Communication Skills Exercise Instructor's notes on the video series Project Ideas Instructor's Notes for the Study Guide Answers to Supplemental Test Questions 3.SMALL BUSINESSES,NEW VENTURES, AND FRANCHIES Revision highlights Summary of learning Objectives Lecture Outline and Teaching Suggestions Solutions to meeting a business Challenge at staples Answers to review questions Suggested solution to A case for critical thinking Instructor's notes on the commeunication skills Exercise Instructor's notes on the videos series Project Ideas Instructor's Notes for study guide Answers to supplemental test questions 4- ETHICAL AND SOCIAL RESPONSABILITIES OF BUSINESS Revision Highights Summary of learning Objectives Lecture Outline and teaching suggestion Solutions to meeting a business challenge at Ben & Jerry's Answers to review questions Suggested solution to A case for critical thinking Instructor's Notes on the Communication Skills Exercise Instructor's Notes on the video series Project ideas Instructor's Notes for the study guide Answers to supplemental test questions 5-INTERNATIONAL BUSINESS Revision Highlights Summary of learning Objectives Lecture Outline and teaching Suggestions Solutions to meeting a Business Challenge at Pizza hut Answers to review questions Suggested solution to A case for critical thinking Instructor's Notes on the Communication Skills Exercise Instructor's Notes on the video series Project ideas Instructor's Notes for the study guide Answers to Supplement

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MAKING YOUR STUDIES PAY PART 1-INTRODUCTION TO MANAGEMENT Chapter 1: Managers, Diversity, and a Changing Environment Chapter 2: International Management and the Global Economy Chapter 3: Managing with Ethics and Social Responsibility PART 2-FOUNDATIONS OF MANAGEMENT Chapter 4: Historical Views on Management Chapter 5: Managerial Decision Making and Problem Solving PART 3-PLANNING FOR PRODUCTIVITY Chapter 6: Fundamentals of Planning Chapter 7: Strategic Planning and Strategic Management PART 4 ORGANIZING FOR PRODUCTIVITY Chapter 8: Fundamentals of Organizing Chapter 9: Organizational Culture and Design Chapter 10: Job Designs for Individuals and Work Teams Chapter 11: Human Resource Management and Staffing PART 5-LEADING FOR PRODUCTIVITY Chapter 12: Fundamentals of Leading Chapter 13: Leading Through Motivation Chapter 14: Leading Through Communication Chapter 15: Leading Through Interpersonal Skills Chapter 16: Leading Through Teamwork and Group Dynamics PART 6CONTROLLING FOR PRODUCTIVITY Chapter 17: Fundamentals of Controlling Chapter 18: Information Technology and Control PART 7-PRODUCTIVITY INA DYNAMIC ENVIRONMENT Chapter 19: Entrepreneurship, Inno vation, and Organizational Change Chapter 20: Managing for Quality and Competitive Advantage

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MAKING YOUR STUDIES PAY PART 1-INTRODUCTION TO MANAGEMENT Chapter 1: Managers, Diversity, and a Changing Environment Chapter 2: International Management and the Global Economy Chapter 3: Managing with Ethics and Social Responsibility PART 2-FOUNDATIONS OF MANAGEMENT Chapter 4: Historical Views on Management Chapter 5: Managerial Decision Making and Problem Solving PART 3-PLANNING FOR PRODUCTIVITY Chapter 6: Fundamentals of Planning Chapter 7: Strategic Planning and Strategic Management PART 4 ORGANIZING FOR PRODUCTIVITY Chapter 8: Fundamentals of Organizing Chapter 9: Organizational Culture and Design Chapter 10: Job Designs for Individuals and Work Teams Chapter 11: Human Resource Management and Staffing PART 5-LEADING FOR PRODUCTIVITY Chapter 12: Fundamentals of Leading Chapter 13: Leading Through Motivation Chapter 14: Leading Through Communication Chapter 15: Leading Through Interpersonal Skills Chapter 16: Leading Through Teamwork and Group Dynamics PART 6CONTROLLING FOR PRODUCTIVITY Chapter 17: Fundamentals of Controlling Chapter 18: Information Technology and Control PART 7-PRODUCTIVITY INA DYNAMIC ENVIRONMENT Chapter 19: Entrepreneurship, Inno vation, and Organizational Change Chapter 20: Managing for Quality and Competitive Advantage

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MAKING TO YOUR STUDY PART I: INTRODUCTION TO MANAGEMENT Manager, diversity, and a changing environment International management and the global economy Managing with ethics and social responsability PART II: FOUNDATIONS OF MANAGEMENT Historical views on management Managerial decision making and problem solving PART III: PLANNING FOR PRODUCTIVITY Fundamentals of planning Strategic planning and strategic management PART IV: ORGANIZING FOR PRODUCTIVITY Fundamentals of organizing Organizational culture and disign Job disigns for individuals and work teams Human resource management and staffing PART V: LEADING FOR PRODUCTIVITY Fundamentals of leading Leading throught motivation Leading throught communication Leading throught interpersonl skills Leading throught teamwork and group dynamics PART VI: CONTROLLING FOR PRODUCTIVITY Fundamentals of controlling Information technology and control PART VII: PRODUCTIVITY IN A DYNAMIC ENVIRONMENT Entrepreurship, innovation, and organizational change Managing for quality and competitive advantage

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Titre du chapitre Questions économiques fondamentales La nature de l'économie (Annexe : Lecture des graphiques) Le problème économique Le système des prix Capitalisme et socialisme L'offre et la demande Théorie macroéconomique Concepts macroéconomiques Mesure du produit intérieur brut Comportement macroéconomique Demande et offre globales Macroéconomie classique et keynésienne Économie keynésienne : le multiplicateur (Annexe : Le modèle IS/LM) Politique budgétaire La dette nationale Argent, prix et intérêts La banque commerciale et la Réserve fédérale Politique monétaire Inflation Chômage La courbe de Phillips : inflation et chômage Stabiliser le cycle économique Attentes rationnelles L'économie mondiale Productivité, croissance et développement Commerce international et avantage comparatif Protection et libre-échange Le système monétaire international Titre du chapitre Marchés de produits Élasticité de l'offre et de la demande Demande et utilité (Annexe : Courbes d'indifférence) Organisation d'entreprise, Finance d'entreprise, et marchés financiers Productivité et coûts (Annexe : La méthode du moindre coût) de la production) Concurrence parfaite Monopole et concurrence monopolistique Monopole et concurrence comparés Oligopole Droit et réglementation antitrust L'économie de l'information Marchés des facteurs Marchés des facteurs Marchés du travail syndicats Intérêt, loyer et profit Répartition des revenus et pauvreté Questions microéconomiques Défaillance du marché, environnement et ressources épuisables Ressources Finances publiques Choix public

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Titre du chapitre Questions économiques fondamentales La nature de l'économie (Annexe : Lecture des graphiques) Le problème économique Le système des prix Capitalisme et socialisme L'offre et la demande Théorie macroéconomique Concepts macroéconomiques Mesure du produit intérieur brut Comportement macroéconomique Demande et offre globales Macroéconomie classique et keynésienne Économie keynésienne : le multiplicateur (Annexe : Le modèle IS/LM) Politique budgétaire La dette nationale Argent, prix et intérêts La banque commerciale et la Réserve fédérale Politique monétaire Inflation Chômage La courbe de Phillips : inflation et chômage Stabiliser le cycle économique Attentes rationnelles L'économie mondiale Productivité, croissance et développement Commerce international et avantage comparatif Protection et libre-échange Le système monétaire international Titre du chapitre Marchés de produits Élasticité de l'offre et de la demande Demande et utilité (Annexe : Courbes d'indifférence) Organisation d'entreprise, Finance d'entreprise, et marchés financiers Productivité et coûts (Annexe : La méthode du moindre coût) de la production) Concurrence parfaite Monopole et concurrence monopolistique Monopole et concurrence comparés Oligopole Droit et réglementation antitrust L'économie de l'information Marchés des facteurs Marchés des facteurs Marchés du travail syndicats Intérêt, loyer et profit Répartition des revenus et pauvreté Questions microéconomiques Défaillance du marché, environnement et ressources épuisables Ressources Finances publiques Choix public

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Part One Business and the Legal Environment Business and the Legal Environment Ethics, the Law and the Managerial Process Business and the Judicial Process Part Two Business and the Private Law Business and the Resolution of Disputes Business and the Constitu tion Government Agencies and the Administrative Process Business and the Law of Torts Business and the Law of Contracts Products Liability and Intellectual Property Sales and the UCC Business Organizations and the Law of Agency Business and the Regulatory Environment Labor Relations Law . Part Three (continued) Employment Discrimination Environmental Regulation Consumer Protection Antitrust Law Securities Regulation The International Legal Environment of Business .

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Getting Started. What Can You Do with MYSTAT ? What's in this Manual? Getting Set Up for a Brief Run-Through A Brief Run-Through of MYSTAT Setting Up for Regular Use of MYSTAT Tutorial Creating, Editing, and Saving a Data File Tabulating Data on a Single Variable and Printing Output Graphing Data on a Single Variable Calculating Descriptive Statistics Converting Raw Scores to z Values Correlation Bivariate Regression The Single-Sample t Test The tTest for Independent Means The t Test for Dependent Means The One-Way Analysis of Variance Recoding a Variable Two-Way Analysis of Variance CHI-Square Tests The Sign Test and the Signed-Ranks Test Manual ASCII Files, ASCII Files, Reading Analysis of Covariance Analysis of Variance ANOVA ASCII Data Table BY Case CATEGORY CHARSET Chi-Square Test. Commands, Entering Writing Boot Box Computer Contingency Table COVARIATE CPU Cross-Tabulation Cursor Data File EDIT Editor Entering Data Erasing Data Escape Key DELETE Diskette DOS Drive DROP Fixed Disk Floppy Disk Floppy-Disk Drive, Floppy Drive ESTIMATE Exporting Data File FIND Grouping Variable Hard Copy Hard Disk Hard Drive FORMAT Formatting a Disk FRIEDMAN GET HELP Hinge HISTOGRAM HSpread IF...THEN Importing Data LET. LIST MENU Missing Data MODEL NAMES Naming a Data File Naming a Variable NEW NOTE Observation Operating Program p-Value QUIT RAM RANK Ranking a PEARSON PLOT Saving Residuals Scatter System OUTPUT Variable. Regression Analysis REPEAT SAVE Saving a Data File SUBMITting a Batch File SYS- Diagram SIGN Sign Test Spearman's Rank-Order Correlation Coefficient SORT Sorting a Data TPLOT STEM Subgroups, Generating Results for File. STATS TAT TABULATE Tabulation, One-Variable Tabulation, Two-Variable and Multi-Variable Test for Dependent Means tTest for Independent Virus Weighting Data WILCOXON TEST tTest, Single-Sample UNDERFLOW USE Variable Variables, Naming Write Protection Means Worksheet Advanced Capabilities Regression Analysis Saving Resid ual= Friedman Test Generating Random Data Histograms Sophisticated Data Transformations Submitting a File of Commands TPLOT Weighting Data Specifications for MYSTAT Trouble-Shooter's Guide

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TUTORIEL LOTUS 1-2-3 Leçon 1 COMPÉTENCES DE BASE DE L'UTILISATEUR 1 Chargement de Lotus 1-2-3 dans l'ordinateur 2 Système d'accès et feuille de travail 2 ÉCHAPPE ou BRIS DE CONTRÔLE 3 Commandes 1-2-3 3 Étapes préparatoires 3 Déplacement du pointeur de cellule - touches fléchées 3 Autres méthodes de déplacement du pointeur de cellule 4 Souris et clavier 4 Saisie et modification des données 4 Modification du contenu de la cellule 5 Calculs arithmétiques 7 Formules 8 @Fonctions 9 Formule pointant vers 9 Commandes de fichiers (/F) 9 Analyse de scénarios 11 Particularités de la saisie numérique 12 Commandes d'impression (/P) 12 Graphiques 14 Autres caractéristiques du programme Lotus 1-2-3 Sortie de Lotus 1-2-3 16 Commentaire final 16 Leçon 2 MODÉLISATION DE BASE SUR TABLEUR 17 Mise en place de la feuille de calcul et formules 17 Alignement des étiquettes 18 Copie (/C) 19 Sauvegardez votre travail 21 Mise en forme des valeurs sur l'ensemble de la feuille de calcul Mise en forme d'une plage de valeurs 22 Erreurs d'arrondi ? 22 Soulignements et bordures 22 Enregistrez à nouveau votre travail 23 Consignes de la feuille de travail 23 Commandes de portée 27 Commande Déplacer (/M) 28 Système (/S) 28 Module complémentaire (/A) 28 Imprimez votre travail 29 Lesson 3 GRAPHIICS Lesson4 MACROS 37 Cating graphs (/G) 30 Pinting graphs 34 Fnal comment 36 Creating macros 37 Sample macro designs 38 Lesson5 Debugging techniques and step mode 38 Learm mode (Release 2.2, 2.3, and 2.4) 39 Record mode (Release 3.) 39 Advanced macros 39 MODEL-BUILDING HINTS 42 Final comment 41 Sample 1 SAMPLE PREPROGRAMMED PROBLEM 45 Final comment 44 Sample 2 SAMPLE TEMPLATE TICKLER 53 Sample 3 SAMPLE GRAPHICS TICKLER 55 Sample SAMPLE MACRO TICKLER 57 Sample 5 SAMPLE MODEL-BUILDING PROBLEM 59 Original data solution 59 Test data solution 63 Graphics solution (optional) 63 Macro solution (optional) 64 Original solution with data section 65 PREPROGRAMMED PROBLEM CHECKLIST 66 Business Transactions (TRANSACT) 67 P2 Worksheet (wSHEET) 71 P3 Merchandising Worksheet (WSHEET2) 77 P4 Menchandising Enterprise (MERCH) 83 Purchases Journal (PJOURNAL) 89 Bank Reconciliation (BANKREC) 93 P7 Aging Accounts Receivable (AGING) 99 Hypothèses relatives au flux des coûts des stocks (FIFOLIFO) 103 Méthode du bénéfice brut (BP) 109 Amortissement PM0 (DEPREC) 113 Registre de paie P11 (PR) 117 P12 Partenariat (PARTENAIRE) 123 P13 Évaluation et amortissement des obligations (OBLIGATIONS) 127 P14 Consolidations (CONS) 133 P15 État des flux de trésorerie (TRÉSORERIE) 137 Analyse des ratios P16 (RATIO) 143 P17 Comptabilité de production (MFG) 149 P18 Calcul des coûts par processus (PROCESSUS) 153 P19 Analyse coût-volume-profit (CVP) 157 P20 Coût variable (VARCOST) 161 Budget principal P21 (MAÎTRE) 165 P22 Budget flexible (FLEXBUD) 171 P23 Écarts de matières et de main-d'œuvre (DIRVAR) 175 État des résultats du département P24 (DEPT) 179 P25 Budgétisation des investissements (CAPBUD) 185 LISTE DE CONTRÔLE DES PROBLÈMES DE MAQUETTURE Balance de vérification M1 190 États financiers M2 191 Journal des encaissements M3 192 Effets à recevoir escomptés M4 193 Méthode M5 de valorisation des stocks au détail 19 Évaluation des stocks M6 : Le plus faible entre le coût et la valeur résiduelle. Marché 195 Fiche d'actif de l'usine M7 n° 196 M8 Pourcentage d'achèvement du contrat 1 Partenariat M9 : Répartition du revenu net État des résultats M10 199 Valeur comptable par action M11 201 État des résultats en dollars constants M12 20 HNTS MI3 Defored Home Mi4 Taxatse heome (Matel, lln Jnly) MIB Bond Pemim et Dicon Anoriéation hédile 306 Analyses verticales MI6 207 MI7 Job Onler Cot iheot 209 Méthode MI8 Haut Bas rointe 210 M19 Coût Volume P'ofit Analyais 211 Analyse des profits M20 Goa 212 Budget des ventes et de l'innovation M22 214 Analyse de variance M23 215 Analyse des comminutifs M24 - Équipement Décision de remplacement 216 Ventes à tempérament M25 217 Études de cas de modélisation Préparation des états financiers C1 218 Analyse financière C2 221 Préparation du budget principal C3 227 Annexe A @FONCTIONS POUR COMPTABLES 230 Annexe B RÉSOLUTION DES PROBLÈMES (Que faire quand) Les choses tournent mal) 235 Annexe C RÉSUMÉ DES COMMANDES LOTUS 1-2-3 237 Annexe D VERSIONS 1-2-3 POUR DOS : COMPARAISON GRAPHIQUE 240 M21 Budget de trésorerie 213

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TUTORIEL LOTUS 1-2-3 Leçon 1 COMPÉTENCES DE BASE DE L'UTILISATEUR 1 Chargement de Lotus 1-2-3 dans l'ordinateur 2 Système d'accès et feuille de travail 2 ÉCHAPPE ou BRIS DE CONTRÔLE 3 Commandes 1-2-3 3 Étapes préparatoires 3 Déplacement du pointeur de cellule - touches fléchées 3 Autres méthodes de déplacement du pointeur de cellule 4 Souris et clavier 4 Saisie et modification des données 4 Modification du contenu de la cellule 5 Calculs arithmétiques 7 Formules 8 @Fonctions 9 Formule pointant vers 9 Commandes de fichiers (/F) 9 Analyse de scénarios 11 Particularités de la saisie numérique 12 Commandes d'impression (/P) 12 Graphiques 14 Autres caractéristiques du programme Lotus 1-2-3 Sortie de Lotus 1-2-3 16 Commentaire final 16 Leçon 2 MODÉLISATION DE BASE SUR TABLEUR 17 Mise en place de la feuille de calcul et formules 17 Alignement des étiquettes 18 Copie (/C) 19 Sauvegardez votre travail 21 Mise en forme des valeurs sur l'ensemble de la feuille de calcul Mise en forme d'une plage de valeurs 22 Erreurs d'arrondi ? 22 Soulignements et bordures 22 Enregistrez à nouveau votre travail 23 Consignes de la feuille de travail 23 Commandes de portée 27 Commande Déplacer (/M) 28 Système (/S) 28 Module complémentaire (/A) 28 Imprimez votre travail 29 Lesson 3 GRAPHIICS Lesson4 MACROS 37 Cating graphs (/G) 30 Pinting graphs 34 Fnal comment 36 Creating macros 37 Sample macro designs 38 Lesson5 Debugging techniques and step mode 38 Learm mode (Release 2.2, 2.3, and 2.4) 39 Record mode (Release 3.) 39 Advanced macros 39 MODEL-BUILDING HINTS 42 Final comment 41 Sample 1 SAMPLE PREPROGRAMMED PROBLEM 45 Final comment 44 Sample 2 SAMPLE TEMPLATE TICKLER 53 Sample 3 SAMPLE GRAPHICS TICKLER 55 Sample SAMPLE MACRO TICKLER 57 Sample 5 SAMPLE MODEL-BUILDING PROBLEM 59 Original data solution 59 Test data solution 63 Graphics solution (optional) 63 Macro solution (optional) 64 Original solution with data section 65 PREPROGRAMMED PROBLEM CHECKLIST 66 Business Transactions (TRANSACT) 67 P2 Worksheet (wSHEET) 71 P3 Merchandising Worksheet (WSHEET2) 77 P4 Menchandising Enterprise (MERCH) 83 Purchases Journal (PJOURNAL) 89 Bank Reconciliation (BANKREC) 93 P7 Aging Accounts Receivable (AGING) 99 Hypothèses relatives au flux des coûts des stocks (FIFOLIFO) 103 Méthode du bénéfice brut (BP) 109 Amortissement PM0 (DEPREC) 113 Registre de paie P11 (PR) 117 P12 Partenariat (PARTENAIRE) 123 P13 Évaluation et amortissement des obligations (OBLIGATIONS) 127 P14 Consolidations (CONS) 133 P15 État des flux de trésorerie (TRÉSORERIE) 137 Analyse des ratios P16 (RATIO) 143 P17 Comptabilité de production (MFG) 149 P18 Calcul des coûts par processus (PROCESSUS) 153 P19 Analyse coût-volume-profit (CVP) 157 P20 Coût variable (VARCOST) 161 Budget principal P21 (MAÎTRE) 165 P22 Budget flexible (FLEXBUD) 171 P23 Écarts de matières et de main-d'œuvre (DIRVAR) 175 État des résultats du département P24 (DEPT) 179 P25 Budgétisation des investissements (CAPBUD) 185 LISTE DE CONTRÔLE DES PROBLÈMES DE MAQUETTURE Balance de vérification M1 190 États financiers M2 191 Journal des encaissements M3 192 Effets à recevoir escomptés M4 193 Méthode M5 de valorisation des stocks au détail 19 Évaluation des stocks M6 : Le plus faible entre le coût et la valeur résiduelle. Marché 195 Fiche d'actif de l'usine M7 n° 196 M8 Pourcentage d'achèvement du contrat 1 Partenariat M9 : Répartition du revenu net État des résultats M10 199 Valeur comptable par action M11 201 État des résultats en dollars constants M12 20 HNTS MI3 Defored Home Mi4 Taxatse heome (Matel, lln Jnly) MIB Bond Pemim et Dicon Anoriéation hédile 306 Analyses verticales MI6 207 MI7 Job Onler Cot iheot 209 Méthode MI8 Haut Bas rointe 210 M19 Coût Volume P'ofit Analyais 211 Analyse des profits M20 Goa 212 Budget des ventes et de l'innovation M22 214 Analyse de variance M23 215 Analyse des comminutifs M24 - Équipement Décision de remplacement 216 Ventes à tempérament M25 217 Études de cas de modélisation Préparation des états financiers C1 218 Analyse financière C2 221 Préparation du budget principal C3 227 Annexe A @FONCTIONS POUR COMPTABLES 230 Annexe B RÉSOLUTION DES PROBLÈMES (Que faire quand) Les choses tournent mal) 235 Annexe C RÉSUMÉ DES COMMANDES LOTUS 1-2-3 237 Annexe D VERSIONS 1-2-3 POUR DOS : COMPARAISON GRAPHIQUE 240 M21 Budget de trésorerie 213

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Section One The Nature of International Business Chapter 1 Introduction to International Business Chapter 2 International Trade and Foreign Investment Chapter 3 Economic Theories on International Trade, Development, and Investment Section Two The International Environment: Organizations and Monetary System Chapter 4 International Organizations Chapter 5 International Monetary System and Balance of Payments Section Three Foreign Environment Chapter 7 Economic and Socioeconomic Forces Chapter 8 Physical Forces Chapter 9 Sociocultural Forces Chapter 10 Political Forces Chapter 11 Legal Forces Chapter 12 Labor Forces Chapter 13 Competitive and Distributive Forces Section Four How Management Deals with Environmental Forces Chapter 14 Market Assessment and Analysis Chapter 15 Marketing Internationally Chapter 16 Export and Import Practices and Procedures Chapter 17 East-West Relations Chapter 18 Financial Management Chapter 19 Production Systems Chapter 20 Labor Relations Policies and Management Chapter 21 Strategic Planning and Organizational Design Chapter 22 Control and Staffing Chapter 23 Trends and New Directions Three Diversified Cases Glossary Name Index Company Index Subject Index Secteur one The nature of International Business Chapter 1 Introduction to International Business Business Incident International Business Terminology Multinational, Global, and International Definitions Used in This Text History of International Business Explosive Growth Closer Central Control Host Nations' Reaction Why Is International Business Different? Forces in the Environments The Domestic Environment Foreign Environments The International Environment Decision Making More Complex International Business Model Central Theme of This Book Summary Minicase 1-1 Dansk Manufacturing (Galawi) Limited Appendix Careers in International Business Chapter 2 International Trade and Foreign Investment Business Incident International Trade Volume of Trade Direction of Trade Major Trading Partners Utility of These Data Foreign Investment Portfolio Investment Foreign Direct Investment U.S. Foreign Direct Investment Foreign Direct Investment in the United States Why Go Abroad? Increase Profits and Sales Protect Markets, Profits, and Sales How to Enter Foreign Markets Exporting Foreign Manufacturing Paths to Multinationalism Summary Minicase 2-1 Method of Entry for Local Manufacturing-The McGrew Company Minicase 2-2 Quick Research-The Stanton Bearing Company Chapter 3 Economic Theories on International Trade, Development, and Investment Business Incident International Trade Theory Mercantilism Theory of Absolute Advantage Theory of Comparative Advantage Heckscher-Ohlin Theory of Factor Endowment Introducing Money International Product Life Cycle (IPLC) Summary of International Trade Theory Trade Restrictions Arguments for Trade Restrictions and Their Rebuttal Kinds of Restrictions Costs of Barriers to Trade

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DOCUMENTS DE SOUTIEN PAR CHAPITRE ARTICLES DE TEST MAÎTRES E LA TRANSPARENCE Pièce 1-1 Pièce 1-3 Pièce 1-4 Pièce 2-3 Pièce 2-5 Pièce 2-6 Pièce 3-1 Pièce 3-2 Pièce 3-3 Pièce 3-4 Pièce 3-5 Pièce 4-I Pièce 4-7 Pièce 5-1 Pièce 6-1 Pièce 9-1 Pièce 9-2 Pièce 10-1 Pièce I |-1 Pièce 12-1 Pièce 12-2 Pièce 12-4 Pièce 3-1