TABLE OF CONTENTS

Ch. 1 Financial Accounting and Accounting Standards
Ch. 2 Conceptual Framework Underlying Financial Accounting
Ch. 3 The Accounting Information System
Ch. 4 Income Statement and Related Information
Ch. 5 Balance Sheet and Statement of Cash Flows
Ch. 6 Accounting and the Time Value of Money
Ch. 7 Cash and Receivables
Ch. 8 Valuation of Inventories: A Cost Basis Approach
Ch. 9 Inventories: Additional Valuation Issues
Ch. 10 Acquisition and Disposition of Property, Plant, and Equipment
Ch. 11 Depreciation, Impairments, and Depletion
Ch. 12 Intangible Assets
Ch. 13 Current Liabilities and Contingencies
Ch. 14 Long-Term Liabilities
Ch. 15 Stockholders’ Equity
Ch. 16 Dilutive Securities and Earnings per Share
Ch. 17 Investments
Ch. 18 Revenue Recognition
Ch. 19 Accounting for Income Taxes
Ch. 10 Accounting for Pensions and Postretirement Benefits
Ch. 21 Accounting for Leases
Ch. 22 Accounting Changes and Error Analysis
Ch. 23 Statement of Cash Flows
Ch. 24 Full Disclosure in Financial Reporting