<![CDATA[<body>
<!-- skip stuff-->
<a href="#lastcrumb" title="Skip Breadcrumb Navigation"
onfocus="expandMenu('breadskip');"
onblur="hideSkip('breadskip');"
><img src="/wps/media/styles/1480/_skins_/D/default_blue/pixel.gif" width="1" height="1" alt="[Skip Breadcrumb Navigation]" border="0" hspace="0" vspace="0"></a><div class="submenu" id="breadskip"><span class="breadcrumbs">[Skip Breadcrumb Navigation]</span><noscript>: <a href="#lastcrumb" ><span class="breadcrumbs">[Skip Breadcrumb Navigation]</span></a></noscript><br> </div>
<table border="0" cellspacing="2" cellpadding="0">
<tr align="left" valign="top">
<!-- crumb name -->
<td align="left" valign="top"><a href="/bp_slater_collacctg_9/17/4578/1172074.cw/index.html" target="_top" class="breadcrumbs" >Home</a></td>
<!-- crumb divider -->
<td align="left" valign="middle">
<img src="/wps/media/styles/1480/_skins_/D/default_blue/breadcrumb_arrow.gif" alt=" arrow " width="21" height="9" hspace="0" vspace="2" border="0"> </td>
<!-- Last Crumb -->
<td align="left" valign="top"><span class="breadcrumbs"><a name="lastcrumb" id="lastcrumb">Chapter 3 </a></span></td>
</tr>
</table>
<p />
<span class="breadcrumbs">No Frames Version</span><br>
<span class="homepageTitle">Beginning the Accounting Cycle</span><p />
<ul>
<li> <a href="/bp_slater_collacctg_9/17/4578/1172152.cw/sitenav/index.html">Web Site Navigation</a><br />
<li> <a href="/bp_slater_collacctg_9/17/4578/1172152.cw/leftnav/index.html">Navigation for Beginning the Accounting Cycle</a>
<ul>
</body>]]>