PART 1 Foundation and review
1. The Environment of accounting
2. The FASB's conceptual framework of accounting
3. Review : the accounting information processing system
4. Review : the income statement and the retained earnings statement
5. Review : the balance sheet and the statement of cash flows
6. Interest : concepts of future and present value
PART 2 Asset recognition and measurement
7. Revenue and expense recognition
8. Cash and receivables
9. Inventory : basic valuation methods
10. Inventory : alternative valuation methods
11. Operational assets : acquisition , disposal , and exchange
12. Operational assets : depreciation and impairment
13. Intangible assets and natural resources
14. Investments in debt and equity securities
PART 3 Liabilities
15. Short-term liabilities
16. Long-term liabilities
17. Accounting for leases
18. Accounting for pensions and other postemployment benefits
19. Accounting for income taxes
PART 4 Owner's equity
20. Corporations : contributed capital
21. Corporations : retained
22. Earnings pre share
PART 5 Special topics
23. Statement of cash flows
24. Accounting changes and error corrections
25. Special topics : disclosures , segment reporting , and interim reporting
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