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ContentsCHAPTER 1 Flnancial Accounting and Accounting Standards 1

CHAPTER 2 Conceptual Framework Underlying Financial Accounting 27

CHAPTER 3 The Accounting Information System 61

CHAPTER 4 Income Statement and Related Information 123

CHAPTER 5 Balance Sheet and Statement of Cash Flows 169

CHAPTER 6 Accounting and the Time Value of Money 251

CHAPTER 7 Cash and Receivables 313

CHAPTER 8 Valuation of Inventodes：A Cost Basis Approach 367

CHAPTER 9 Inventodes：Additional Valuation Issues 421

CHAPTER 10 Acquisition and Disposition of Property,Plant,and Equipment 469

CHAPTER 11 Depreciation,Impairments,and Depletion 519

CHAPTER 12 Intangible Assets 569

CHAPTER 13 Current Liablllties and Contingencies 615

CHAPTER 14 Long-Term Liablllties 669

CHAPTER 15 Stockholders'Equity 723

CHAPTER 16 Dilutive Securities and Earnings per Share 773

CHAPTER 17 Investments 835

CHAPTER 18 Revenue Recognition 901

CHAPTER 19 Accounting for Income Taxes 959

CHAPTER 20 Accounting for Pensions and Postretirement Beneflts 1017

CHAPTER 21 Accounting for Leases 1085

CHAPTER 22 Accounting Changes and Error Analysis 1149

CHAPTER 23 Statement of Cash Flows 1203

CHAPTER 24 Full Disclosure in Financial Reporting 1271