Basic financial statements -- The Bookkepping process -- The Audit, review, and compilation -- The Independent public accountant's report -- Negligence and misrepresentations -- Background investigations -- Organizing for statement analysis -- Introduction to anatomy -- Cash (money) -- Temporary investments (Marketable securities) -- Accounts receivable- trade -- Notes receivable -- Nontrade receivables -- Inventories -- Prepaid expenses and other current assets -- Fixed assets-property, plant, and equipment -- Other noncurrent assets -- Accounts payable -- Other current liabilities -- Long term liabilities -- Contingent liabilities -- The Equity section -- Revenues -- Cost of goods sold -- Operating expenses -- Pro-forma statements and forecasts -- Interpreting the statements -- Agreements -- The Audit committee -- Case study: purchase of fifty per cent interest in a close corporation by acquiring common stock -- Case study: using financial statements and accounting information in a divorce case -- Fiduciary accounting

1. Financial statements
2. Misleading