Accounting concepts : what, why, how of accounting

PART I: FINANCIAL REPORTING AND THE ACCOUNTING CYCLE. 1. Accounting Information: Users and Uses. 2. Financial Statements: An Overview. 3. The Accounting Cycle: The Mechanics of Accounting. 4. Completing the Accounting Cycle. 5. Internal Controls: Ensuring the Integrity of Financial Information. PART II: OPERATING ACTIVITIES. 6. Receivables: Selling a Product or Service. 7. Inventory and the Cost of Sales 8. Completing the Operating Cycle. PART III: INVESTING AND FINANCING ACTIVITIES. 9. Investments: Property, Plant, and Equipment and Intangible Assets. 10. Financing: Long-Term Liabilities. 11. Financing: Equity. 12. Investments: Debt and Equity Securities. PART IV: OTHER DIMENSIONS OF FINANCIAL REPORTING. 13. Statement of Cash Flows. 14. Analyzing Financial Statements. PART V: FOUNDATIONS OF MANAGEMENT ACCOUNTING. 15. Management Accounting and Cost Concepts. 16. Cost Flows and Business Organizations. 17. Activity-Based Costing. PART VI: CONTROL IN A MANAGEMENT ACCOUNTING SYSTEM. 18. Budgeting and Control. 19. Controlling Cost and Profit. 20. Inventory Management and Variable and Absorption Costing. PART VII: MAKING DECISIONS USING MANAGEMENT ACCOUNTING. 21. Cost Behavior and Decisions using C-V-P Analysis. 22. Relevant Information and Decisions. 23. Capital Investment Decisions. PART VIII: CONTINUOUS IMPROVEMENT IN MANAGEMENT ACCOUNTING. 24. New Measures of Performance.