Intermediate Accounting

Part 1 Foundations of financial accounting: financial reporting; a review of the accounting cycle; the balance sheet and notes to the financial statements; the income statement; the statement of cash flows. Part 2 Primary activities of a business - operating activities: the revenue/receivables/cash cycle; complexities of revenue recognition; cost of goods sold and inventory - identification and valuation; cost of goods sold and inventory - estimation and mon-cost valuation. Part 3 Primary activities of a business - financing activities: debt financing; equity financing. Part 4 Primary activities of a business - investing activities: investments in non-current operating assets - acquisition; investments in non-current operating assets - utilization and retirement; investments in financial instruments. Part 5 Additional activities and common disclosures of a business: leases; income taxes; employee compensation - payroll, stock options and pensions; additional disclosures - derivatives, contingencies, business segments and interim reports. Part 6 Other dimensions of financial reporting: accounting changes and error correction; earnings per share; analysis of financial statements. Appendices: Walt Disney 1995 Annual Statements; time value of money; index of references to APB and FASB pronouncements.