Chapter 1. Financial Accounting and Accounting Standards. Chapter 2. Conceptual Framework Underlying Financial Accounting. Chapter 3. The Accounting Information System. Chapter 4. Income Statement and Related Information. Chapter 5. Balance Sheet and Statement of Cash Flows. Chapter 6. Accounting and the Time Value of Money. Chapter 7. Cash and Receivables. Chapter 8. Valuation of Inventories: A Cost Basis Approach. Chapter 9. Inventories: Additional Valuation Issues. Chapter 10. Acquisition and Disposition of Property, Plant, and Equipment. Chapter 11. Depreciation, Impairments, and Depletion. Chapter 12. Intangible Assets. Chapter 13. Current Liabilities and Contingencies. Chapter 14. Long-Term Liabilities. Chapter 15. Stockholders2 Equity. Chapter 16. Dilutive Securities and Earnings per Share. Chapter 17. Investments. Chapter 18. Revenue Recognition. Chapter 19. Accounting for Income Taxes. Chapter 20. Accounting for Pensions and Postretirement Benefits. Chapter 21. Accounting for Leases. Chapter 22. Accounting Changes and Error Analysis. Chapter 23. Statement of Cash Flows. Chapter 24. Full Disclosure in Financial Reporting. Logo Credits. Index. Official Accounting Pronouncements.