Intermediate Accounting

PART 1: FOUNDATIONS OF FINANCIAL ACCOUNTING. 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. The Statement of Cash Flows. PART 2: PRIMARY ACTIVITIES OF A BUSINESS. SECTION 1: OPERATING ACTIVITIES. 6. The Revenue/Receivables/Cash Cycle. 7. Complexities of Revenue Recognition. 8. Cost of Goods Sold and Inventory - Identification and Valuation. 9. Cost of Goods Sold and Inventory - Estimation and Noncost Valuation. SECTION 2:FINANCING ACTIVITIES. 10. Debt Financing. 11. Equity Financing. SECTION 3: INVESTING ACTIVITIES. 12. Investments in Noncurrent Operating Assets - Acquisition. 13. Investments in Noncurrent Operating Assets - Utilization and Retirement. 14. Investments in Financial Instruments. PART 3: ADDITIONAL ACTIVITIES AND COMMON DISCLOSURES OF A BUSINESS. 15. Leases. 16. Income Taxes. 17. Employee Compensation - Payroll, Stock Options, and Pensions. 18. Additional Disclosures - Derivatives, Contingencies, Business Segments, and Interim Reports. PART 4: OTHER DIMENSIONS OF FINANCIAL REPORTING. 19. Accounting Changes and Error Correction. 20. Earnings Per Share. 21. Analysis of Financial Statements. APPENDICES: A. Walt Disney 1998 Annual Statements. B. Time Value of Money. C. Index of References to APB and FASB Pronouncements. D. Glossary. E. Check Figures.