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CONCEPTUAL

C1 Distinguish between debt and equity securities and between short-term and long-term investments. (p. C-1)

C2 Describe how to report equity securities with controlling influence. (p. C-8)

C3 Appendix C-A—Explain foreign exchange rates and record transactions listed in a foreign currency. (p. C-15)

ANALYTICAL

A1 Compute and analyze the components of return on total assets. (p. C-10)

PROCEDURAL

P1 Account for trading securities. (p. C-4)

P2 Account for held-to-maturity securities. (p. C-5)

P3 Account for available-for-sale securities. (p. C-5)

P4 Account for equity securities with significant influence. (p. C-7)