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    <subfield code="a">Contents: Uses of accounting information and the financial statements -- Measurement concepts  -- Measuring business income - Accounting systems - - Foundations of financial reporting and the classified balance sheet --  Accounting for merchandising operations -- Inventories -- Cash and internal control -- Receivables -- Long-term assets -- Current liabilities and fair value accounting -- Long-term assets -- Long-term liabilities -- Stockholders' equity -- The statement of cash flows -- Financial statement analysis -- Managerial accounting and cost concepts -- Costing systems --  Value-based systems -- Cost-volume-profit analysis -- The budgeting process -- Flexible budgets and performance analysis -- Standard costing and variance analysis -- Short-run decision analysis -- Capital investment analysis -- Quality management and measurement --  
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