Includes index and appendix

Contents: Conceptual framework -- The Accounting process -- Reporting income -- The Time value of money -- Current assets, cash, accounts receivable,and notes receivable -- Inventories -- Property, plant, and equipment -- Depreciation and depletion -- Intangible assets and research and development costs -- Investments -- Current liabilities,compensated absences,and contingencies -- Long-term liabilities -- Pensions and other post retirement benefits -- Leases -- Corporate equity -- EPS and share-based payment -- Accounting for income taxes -- Accounting changes and error corrections -- Statement of cash flows -- Accounting for changing prices -- Financial statement disclosures -- Long-term construction-type contracts,installment sales,and consignments -- Financial statement analysis based on percentage relationships -- GAAP accounting for partnerships -- Business combinations and consolidations -- Interim financial reporting -- Foreign currency translation and transactions -- State and local government -- Not-for-organizations -- Appendix A: Sub-unit cross-references to intermediate and advanced financial accounting textbooks.