Contiene: 1. Financial accounting and accounting standards.- 2. Conceptual framework underlying financial accounting.- 3. The accounting information system.- 4. Income statement and related information.- 5. Balance sheet and statement of cash flows.- 6. Accounting and the time value of money.- 7. Cash and receivables.- 8. Valuation of inventories: a cost basis approach.- 9. Inventories: additional valuation issues.- 10. Acquisition and disposition of property, plant, and equipment.- 11. Depreciation, impairments, and depletion.- 12. Intangible assets.- 13. Current liabilities and contingencies.- 14. Long-term liabilities.- 15. Stockholders equity: contributed capital.- 16. Stockholders equity: retained earnings.- 17. Dilutive securities and earnings per share.- 18. Investments.- 19. Revenue recognition.- 20. Accounting for income taxes.- 21. Accounting for pensions and postretirement benefits.- 22. Accounting for leases.- 23. Accounting changes and error analysis.- 24. Statement os cash flows.- 25. Full disclosure in financial reporting.