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    <subfield code="a">Contents: 1. The Accounting model:  Accounting as a form of communication -- Financial statements and the annual report -- Processing accounting information -- Income measurement and accrual accounting -- Accounting tools: work sheets -- 2.  Accounting for assets: Merchandise accounting and internal control -- Accounting tools: internal control for a merchandising company -- Inventories and cost of goods sold -- Accounting tools: inventory costing methods with the use of a perpetual inventory system -- Cash, investments, and receivables -- Operating assets: property, plant, and equipment, natural resources, and intangibles -- 3. Accounting for liabilities and owners' equity: Current liabilities, contingent liabilities, and the time value of money -- Accounting tools: payroll accounting -- Long-term liabilities -- Accounting tools: other liabilities -- Stockholders' equity -- 4. Additional topics in financial reporting: The Statement of cash flows -- Accounting tools: a work-sheet approach to the statement of cash flows -- Financial statement analysis -- </subfield>
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