Part 1: Foundations of financial accounting -- Financial reporting -- A review of the accounting cycle -- The balance sheet and notes to the financial statements -- The income statement -- The statement of cash flows -- Part 2: Primary activities of a business -- Operating activities -- Earnings management -- The revenue/receivables/cash -- Revenue recognition -- Inventory and cost of goods sold -- Financing activities -- Debt financing -- Equity financing -- Investing activities -- Investments in noncurrent operating assets--acquisiting -- Investments in noncurrent operating assets--utilization and retirement -- Investments in debt and equity securities -- Part 3: Additional activities and common disclosures of a business -- Leases -- Income taxes -- Employee compensation--payroll, pensions, and other compensation issues -- Derivatives, contingencies, business segments, and interim reports -- Part 4: Other dimensions of financial reporting -- Earnings per share -- Accounting changes and error corrections -- Analysis of financial statemetns

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