II. SELECTED FINANCIAL ACCOUNTING TOPICS

A. The Accounting Process - Cash vs. Accrual Basis

B. Accounting Changes and Error Corrections

C. Income Statement and Balance Sheet Preparation

D. Statement of Cash Flow

E. Current Assets

F. Long-term Investments

G. Tangible and Intangible Fixed Assets

H. Liabilities

I. Owners Equity and Earnings per Share

J. Price Level Adjustments

III. COST-MANAGERIAL TOPICS

A. Job Order and Process Costing Procedures

B. Joint and By Product Costing 

C. Standard Cost Systems 

D. Direct Costing

E. Capital Budgeting Considerations

F. Cost-Volume-Profit Relationships

IV. ACCOUNTING FOR MULTIPLE ENTITIES

A. Business Combinations - Pooling(no more!)  vs. Purchase

B. Consolidated Financial Statements
      
C. Unconsolidated Investments - Cost vs. Equity Methods