Preface, Basic Concepts and Financial Statements, Accounting Principles and Professional Practice, Information Processing and the Accounting Cycle, Revenue and Expense Recognition: Income Measurement and Reporting, Financial Statements and Additional Disclosures, Working Capital, Cash and Short-Term Investments, Receivables, Inventoris: Cost and Cost Flow Assumptions, Inventories: Special Valuation Methods, Current Liabilities and Contingencies, Long-Term Assets and Liabilities, Plant Assets: Depreciation and Depletion, Long-Term Investments, Long-Term Debt, Stockholders' Equity, Treasyry Stock and Earnings Per Share, More Complex Accounting Topics, Accounti9ng for Income Taxes, Analytical Procedures and Statements, Statement of Cash Flows, Analysis of Financial Statements, Accounting for the Effects of Changing Prices, Appendix: Monetary and Nonmonetary Items, Index.