1. Financial accounting: the financial statements -- Income statement reporting -- Balance sheet -- Statement of cash flows -- 2. Financial accounting: financial reporting requirements -- Interim reporting -- Accounting changes -- Prior period adjustments -- Disclosure of accounting policies -- Segmental reporting -- Imputing interest on notes -- Business combinations -- Investments in securities -- Leases -- Pension plans -- Postretirement benefits other than pensions -- Income tax accounting -- Foreign currency translation and transactions -- Financial instruments -- Related parties -- 3. Management/Cost account I -- Introduction: the role of management accounting -- Cost accounting vs. management accounting -- pt. 1. Processing cost data for cost accumulation -- Cost concepts, terms, and classification -- Cost-accumulation systems -- Costing joint products and by-products -- Allocation of service department costs to production departments -- Activity-based costing -- Activity-based management -- Just-in-time (JIT) and total quality management (TQM) -- Life-cycle costs and target costing -- pt. 2. Using cost data for planning -- Cost behavior analysis: analysis of mixed costs -- Cost-volume-profit (CVP) and break-even analysis -- Absorption versus variable costing -- Budgeting for profit planning -- A shortcut approach to formulating the budget -- 4. Management/cost accounting II -- pt. 3. Using cost data for control -- Responsibility accounting: introduction -- Standard costs and variance analysis for cost centers -- Segmental reporting for profit centers -- Balanced scorecard -- Transfer pricing -- pt. 4. Using cost data for decision making -- Short-term and nonroutine decisions -- Capital budgeting decisions -- How does MACRS affect investment decisions? --

5. Financial statement analysis -- Importance -- Horizontal analysis -- Ratio analysis -- Summary and limitations of ratio analysis -- 6. Individual income taxation: preparation and planning -- How to postpone taxes -- Sources of tax-exempt income -- How to delay paying tax on interest -- Gains or losses on securities transactions -- Tax strategies when children are involved -- Itemized deductions -- Self-employment -- Personal exemptions -- Standard deduction -- Tax implications of pension plans -- Real estate transactions -- Gifts -- Determination of tax -- Estates planning -- Advantages of having a trust -- Alternative minimun tax -- 7. Dictionary of accounting terms -- 8. Information technology in accounting -- Accounting packages -- Activity-based costing (ABC) software -- Spreadsheets (electronic worksheets) -- Auditing tasks -- Spreadsheet-program-assisted auditing -- Tax preparation and planning -- Using database management systems (DBMS) -- Decision support systems (DSS) -- The applications of expert systems to accounting -- Local area networks -- Software systems that impact value chain management -- Wireless technology -- 9. Quantitative methods for accounting -- Decision-making -- Linear programming and shadow pricing -- Learning curve -- Inventory planning -- Program evaluation and review technique (PERT) -- 10. Auditing and internal control over financial reporting (coauthored by Nicky Andrew Dauber, C.P.A.) -- Sarbanes-Oxley Act and the public company accounting oversight board (PCAOB) -- Audit reports -- Compilation of financial statements -- Review of financial statements -- Reports on prospective financial statements -- Audit documentation -- Internal auditing -- 11. Personal financial planning -- Objectives of personal financial planning -- 12. Governmental and nonprofit accounting -- Characteristics of nonbusiness organizations -- Governmental accounting -- Nonprofit organizations and financial reporting -- 13. International accounting -- Introduction: accounting dimensions of international business -- Foreign currency exchange rates -- OECD counties -- Third world (developing) countries -- East bloc (planned economy) countries -- Problems created for the multinational enterprise (MNE) -- The feasibility of complete standardization -- Harmonization of standards --

14. Forensic accounting -- Why is forensic accounting necessary? -- When does one employ a forensic accountant? -- Where is a forensic accountant used? -- How does a forensic accountant work? -- A-case in forensic accounting -- Appendix A: Summary of the Sarbanes-Oxley Act of 2002 -- Appendix B: Financial reporting differences among the United States, Canada, and Mexico -- Appendix C: Accounting cycle: journal entries -- Job order costing entries -- Process costing entries.