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PART 1: FOUNDATIONS OF FINANCIAL ACCOUNTING 1. Financial Reporting 2. A Review of the Accounting Cycle 3. The Balance Sheet and Notes to the Financial Statements 4. The Income Statement 5. The Statement of Cash Flows PART 2: PRIMARY ACTIVITIES OF A BUSINESS. SECTION 1: OPERATING ACTIVITIES 6. Earnings Management 7. The Revenue/Receivables/Cash Cycle 8. Revenue Recognition 9. Cost of Goods Sold and Inventory SECTION 2: FINANCING ACTIVITIES 10. Debt Financing 11. Equity Financing SECTION 3: INVESTING ACTIVITIES 12. Investments in Noncurrent Operating Assets - Acquisition 13. Investments in Noncurrent Operating Assets Utilization and Retirement 14. Investments in Debt and Equity Securities PART 3: ADDITIONAL ACTIVITIES AND COMMON DISCLOSURES OF A BUSINESS 15. Leases 16. Income Taxes 17. Employee Compensation Payroll, Pensions, and Other Compensation Issues 18. Derivatives, Contingencies, Business Segments, and Interim Reports PART 4: OTHER DIMENSIONS OF FINANCIAL REPORTING 19. Earnings Per Share 20. Accounting Changes and Error Corrections 21. Analysis of Financial Statements. APPENDICES: A. The Walt Disney Company 2001 Annual Report B. Time Value of Money C. Index of References to APB and FASB Pronouncements D. Glossary E. Check Figures
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