Early History of Accounting.
Nature and Scope of Accounting.
Financing and Investing Activities.
Assets, Liabilities, and Owners' Equity.
Measurement of Assets and Liabilities.
Conventional Accounting.
Income.
Revenue and Recognition.
Expense and Matching.
Accounting Point of View.
Specific Issues: Pensions;
Deferred Income Taxes.
Business Combinations.
Consolidated Financial Statements.
Current Cost Accounting.
Exit Price Accounting.
The Scientific View and Accounting.
Qualitative Characteristics of Accounting Information.
Standard Setting in a Political Environment.
Appendix.
Index.
