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SECTION 1
The Role of Accounting as an Information System
1.Environment and Theoretical Structure of Financial Accounting
2.Review of the Accounting Process
3.The Balance Sheet and Financial Disclosures
4.The Income Statement, Comprehensive Income, and the Statement of Cash Flows
5.Revenue Recognition and Profitability Analysis
6.Time Value of Money Concepts
SECTION 2
Assets
7.Cash and Receivables
8.Inventories: Measurement
9.Inventories: Additional Issues
10.Property, Plant, and Equipment and Intangible Assets: Acquisition
11.Property, Plant, and Equipment and Intangible Assets: Utilization and Disposition
12.Investments
SECTION 3
Liabilities and Shareholders' Equity
13.Current Liabilities and Contingencies
14.Bonds and Long-Term Notes
15.Leases
16.Accounting for Income Taxes
17.Pensions and Other Postretirement Benefits
18.Shareholders’ Equity
SECTION 4
Additional Financial Reporting Issues
19.Share-Based Compensation and Earnings Per Share
20.Accounting Changes and Error Corrections
21.The Statement of Cash Flows Revisited
1.Appendix A: Derivatives
2.Appendix B: PetSmart Annual Report (selected pages)
3.Appendix C: IFRS Comprehensive Case
