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PART 1: FOUNDATIONS.
1.Development of Accounting and Financial Reporting.
2.Review of the Accounting Cycle and Financial Reporting.
3.Introduction to Financial Statement Analysis.
4.The Conceptual Framework of Accounting.
Part 2: APPLYING THE CONCEPTUAL FRAMEWORK.
5.Historical Cost Principle: Acquiring Assets.
6.Matching Principle: Recognizing Costs of Inventory as Expenses.
7.Matching Principle: Immediate Recognition and Systematic and Rational Allocation.
8.Revenue Recognition Principle.
9.Reporting Income: Classifications and EPS.
10.Financial Reporting for Assets.
11.Present Value Principle - Incurring Long-Term Liabilities.
12.Financial Reporting for Liabilities.
13.Legal Capital and Basic Stockholders'' Equity Transactions.
14.More Transactions with and Reports to Owners.
15.Financial Reporting for Marketable Securities and Comprehensive Income.
16.Statement of Cash Flows.
Part 3: SPECIAL REPORTING ISSUES.
17.Accounting for Leases.
18.Accounting for Pensions.
19.Accounting for Income Taxes.
20.Foreign Currency Transactions.
21.Foreign Currency Hedge Accounting.
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