Chapter 1 Financial Accounting Conceptual Framework 1.1 The Purpose of Accounting and Financial Reporting 1.2 Accounting Basis and Accounting Assumptions 1.3 Financial Accounting Principles and Measurement Bases 1.4 Qualitative Characteristics of Accounting Information Chapter 2 Cash and Receivables 2.1 Cash 2.2 Receivables Chapter 3 Inventories 3.1 Inventory Basics 3.2 Physical Goods Included In Inventory 3.3 Determining Actual Quantities in the Inventory 3.4 Costs Included in Inventory 3.5 Inventory Accounting Systems 3.6 Methods of Pricing Inventory at Cost Chapter 4 Plant Assets and Intangibles 4.1 Plant and Equipment 4.2 Accounting for Intangibles Chapter 5 Investments 5.1 Reasons for Investments 5.2 Accounting for Debt Investments 5.3 Accounting for Stock Investments 5.4 Valuing and Reporting Investments Chapter 6 Liabilities 6.1 Current Liabilities 6.2 Long-term Liabilities 6.3 Estimated Liabilities,Loss Contingencies ,and Commitments Chapter7 Owner's Equity 7.1 Components of Owners' Equity 7.2 Paid-in Capital 7.3 Capital Reserve 7.4 Appropriated Retained Earnings 7.5 Undistributed Profit Chapter 8 Income Statement Items 8.1 Revenue 8.2 Expenses 8.3 Profit Chapter 9 Financial Report and Analysis 9.1 Financial Statements 9.2 Basics of Financial Statement Analysis 9.3 Tools of Financial Statement Analysis 9.4 Earning Power and Irregular Items 9.5 Limitations of Financial Statement Analysis Chapter 10 Cost Management and Decision 10.1 Full Costing 10.2 Methods of Calculation Cost 10.3 The Behavior of Costs 10.4 Cost Analysis and Decision Chapter 11 Budgeting 11.1 Definition of Budgets
11.2 The Budget-setting Process 11.3 Variance and Budgetary Control 11.4 Comprehensive Budget Management Chapter 12 Financial Operations 12.1 Financial Instruments 12.2 Financial Markets 12.3 Financing Decision 12.4 Investment Decision Chapter 13 Financial Performance Evaluation 13.1 Cash Flow Cycle 13.2 Some Value Problems in Finance 13.3 Some Levers of Financial Performance 13.4 Ratio Analysis Chapter14 Internal Control 14.1 Internal Control Concept 14.2 Internal Control Objectives and Elements 14.3 Internal Control Responsibilities and Fraud 14.4 Internal Controls over Cash Chapter 15 Auditing and other Assurance 15.1 Auditing Basis and Objectives 15.2 Materiality and Auditing Risk 15.3 Auditing Evidence and Auditing Sampling 15.4 Other Assurance 15.5 Quality Control Chapter 16 Audit Working Papers and Audit Report 16.1 Audit Working Paper 16.2 Auditing Reports
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