Accounting Concepts

PART I: FINANCIAL REPORTING AND THE ACCOUNTING CYCLE.
1. Accounting Information: Users and Uses.
2. Financial Statements: An Overview.
3. The Accounting Cycle: The Mechanics of Accounting.
4. Completing the Accounting Cycle.
5. Internal Controls: Ensuring the Integrity of Financial Information.
PART II: OPERATING ACTIVITIES.
6. Receivables: Selling a Product or Service.
7. Inventory and the Cost of Sales
8. Completing the Operating Cycle.
PART III: INVESTING AND FINANCING ACTIVITIES.
9. Investments: Property, Plant, and Equipment and Intangible Assets.
10. Financing: Long-Term Liabilities.
11. Financing: Equity.
12. Investments: Debt and Equity Securities.
PART IV: OTHER DIMENSIONS OF FINANCIAL REPORTING.
13. Statement of Cash Flows.
14. Analyzing Financial Statements.
PART V: FOUNDATIONS OF MANAGEMENT ACCOUNTING.
15. Management Accounting and Cost Concepts.
16. Cost Flows and Business Organizations.
17. Activity-Based Costing.
PART VI: CONTROL IN A MANAGEMENT ACCOUNTING SYSTEM.
18. Budgeting and Control.19. Controlling Cost and Profit.
20. Inventory Management and Variable and Absorption Costing.
PART VII: MAKING DECISIONS USING MANAGEMENT ACCOUNTING.
21. Cost Behavior and Decisions using C-V-P Analysis.
22. Relevant Information and Decisions.
23. Capital Investment Decisions.
PART VIII: CONTINUOUS IMPROVEMENT IN MANAGEMENT ACCOUNTING.
24. New Measures of Performance.