The nature and purpose of accounting -- Basic accounting concepts : the balance sheet -- Basic accounting concepts : the income statement -- Accounting records and systems -- Revenue and monetary assets -- Cost of sales and inventories -- Long-lived nonmonetary assets and their amortization -- Sources of capital : debt -- Sources of capital : owners' equity -- Other items that affect net income and owner's equity -- The statement of cash flows -- Acquisitions and consolidated statements -- Financial statement analysis -- Understanding financial statements -- The nature of management accounting -- The behavior of costs -- Full costs and their uses -- Additional aspects of product costing systems -- Standard costs, variable costing systems, quality costs, and joint costs -- Production cost variance analyses -- Other variance analyses -- Control : the management control environment -- Control : the management control process -- Strategic planning and budgeting -- Reporting and evaluation -- Short-run alternative choice decisions -- Longer-run decisions : capital budgeting -- Management accounting system design

1. Accounting -- Case studies
2. Accounting