Accouting : information for decision making -- Basic financial statements -- The accounting cycle : capturing economic events -- The accounting cycle : accouals and defferrals -- The accounting cycle : reporting financial results -- Merchandising activities -- Financial assets -- Inventories and the cost of goods sold -- Plant and intangible assets -- Liabilities -- Stockholders' equity : Paid-In capital -- Revenue recognition and reporting results of operations -- Statement of cash flows -- Financial statement analysis -- Global business and accounting -- Management accounting : a business partner -- Job order cost systems and overhead allocations -- Process costing -- Costing and the value chain -- Cost-vloume-profit analysis -- Incremental analysis -- Responsibility accounting and transfer pricing -- Operatinal budgeting -- Standard cost systems -- Rewarding business performance -- capital budgeting