Table of content:
1. Financial Reporting.
2. A Review of the Accounting Cycle.
3. The Balance Sheet and Notes to the Financial Statements.
4. The Income Statement.
5. Statement of Cash Flows and Articulation.
6. Earnings Management.
Module: Time Value of Money Review.
Module: Fair Value.
7. The Revenue/Receivables/Cash Cycle.
8. Revenue Recognition.
9. Inventory and Cost of Goods Sold.
10. Investments in Noncurrent Operating Assets–Acquisition.
11. Investments in Noncurrent Operating Assets–Utilization and Retirement.
12. Debt Financing.
13. Equity Financing.
14. Investments in Debt and Equity Securities.
16. Income Taxes.
17. Employee Compensation–Payroll, Pensions, and Other Compensation Issues.
18. Earnings per Share.
19. Derivatives, Contingencies, Business Segments, and Interim Reports.
20. Accounting Changes and Error Corrections.
21. Statement of Cash Flows Revisited.
22. Accounting in a Global Market.
23. Analysis of Financial Statements.
Appendix: Index of References to APB and FASB Pronouncements.