Description
TABLE OF CONTENTS
1 The Environment and Conceptual Framework of Financial Reporting 1-1
2 The Accounting Information System 2-1
3 Income Statement, Related Information, and Revenue Recognition 3-1
4 Balance Sheet and Statement of Cash Flows 4-1
5 Accounting and the Time Value of Money 5-1
6 Cash and Receivables 6-1
7 Valuation of Inventories: A Cost-Basis Approach 7-1
8 Inventories: Additional Valuation Issues 8-1
9 Acquisition and Disposition of Property, Plant, and Equipment 9-1
10 Depreciation, Impairments, and Depletion 10-1
11 Intangible Assets 11-1
12 Current Liabilities and Contingencies 12-1
13 Long-Term Liabilities 13-1
14 Stockholders’ Equity 14-1
15 Dilutive Securities and Earnings per Share 15-1
16 Investments 16-1
17 Revenue Recognition 17-1
18 Accounting for Income Taxes 18-1
19 Accounting for Pensions and Postretirement Benefits 19-1
20 Accounting for Leases 20-1
21 Accounting Changes and Error Analysis 21-1
22 Statement of Cash Flows 22-1
23 Full Disclosure in Financial Reporting 23-1
APPENDIX A Private Company Accounting
APPENDIX B Specimen Financial Statements: The Procter & Gamble Company
APPENDIX C Specimen Financial Statements: The Coca-Cola Company
APPENDIX D Specimen Financial Statements: PepsiCo, Inc.
COMPANY INDEX
SUBJECT INDEX
LIST OF ACCOUNTS
