VOLUME I Chapter 1: Financial Accounting and Accounting Standards Chapter 2: Conceptual Framework for Financial Reporting Chapter 3: The Accounting Information System Chapter 4: Income Statement and Related Information Chapter 5: Balance Sheet and Statement of Cash Flows Chapter 6: Accounting and the Time Value of Money Chapter 7: Cash and Receivables Chapter 8: Valuation of Inventories: A Cost-Basis Approach Chapter 9: Inventories: Additional Valuation Issues Chapter 10: Acquisition and Disposition of Property, Plant, and Equipment Chapter 11: Depreciation, Impairments, and Depletion Chapter 12: Intangible Assets Chapter 13: Current Liabilities and Contingencies Chapter 14: Long-Term Liabilities