1. Accounting—Present and Past 2

Part 1: Financial Accounting
2. Financial Statements and Accounting Concepts/ Principles
3. Fundamental Interpretations Made from Financial Statement Data
4. The Bookkeeping Process and Transaction Analysis
5. Accounting for and Presentation of Current Assets
6. Accounting for and Presentation of Property, Plant, and Equipment, and Other Noncurrent Assets
7. Accounting for and Presentation of Liabilities
8. Accounting for and Presentation of Owners’ Equity
9. The Income Statement and the Statement of Cash Flows
10. Corporate Governance, Explanatory Notes, and Other Disclosures
11. Financial Statement Analysis

Part II: Managerial Accounting
12. Managerial Accounting and Cost–Volume–Profit Relationships
13. Cost Accounting and Reporting
14. Cost Planning
15. Cost Control
16. Costs for Decision Making