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 -- Costs 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 owners' equity -- The statement of cosh 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, quility costs, and joint costs -- Production costs variance analyses -- Other variance analysis -- Control: the management control process -- Strategic planning and budgeting -- Reporting and evaluation -- Short-run alternative choice decisions -- Management accounting system design

1. Accounting
2. Accounting -- Case studies