Accounting

  1. Accounting for Liabilities and Equity
    1. Current Liabilities
      1. Accounts Payable
        1. Recognition and Measurement
          1. Payment Terms
          2. Notes Payable
            1. Short-Term Notes
              1. Interest Calculation
                1. Maturity Value
                2. Sales Taxes Payable
                  1. Unearned Revenues
                    1. Recognition and Adjustment
                    2. Current Maturities of Long-Term Debt
                      1. Accrued Liabilities
                        1. Accrued Expenses
                          1. Accrued Interest
                            1. Accrued Wages
                            2. Contingent Liabilities
                              1. Probable Contingencies
                                1. Reasonably Possible Contingencies
                                  1. Remote Contingencies
                                2. Long-Term Liabilities
                                  1. Bonds Payable
                                    1. Types of Bonds
                                      1. Secured Bonds
                                        1. Unsecured Bonds
                                          1. Convertible Bonds
                                            1. Callable Bonds
                                              1. Serial Bonds
                                              2. Bond Pricing
                                                1. Issuing Bonds at Face Value
                                                  1. Issuing Bonds at a Discount
                                                    1. Issuing Bonds at a Premium
                                                      1. Amortizing Bond Discounts and Premiums
                                                        1. Straight-Line Method
                                                          1. Effective Interest Method
                                                          2. Bond Retirement
                                                            1. At Maturity
                                                              1. Before Maturity
                                                            2. Mortgages Payable
                                                              1. Amortization of Mortgage Loans
                                                                1. Principal and Interest Components
                                                                2. Leases
                                                                  1. Operating Leases
                                                                    1. Finance Leases
                                                                      1. Lease Accounting Standards
                                                                        1. Lessee Accounting
                                                                          1. Lessor Accounting
                                                                          2. Pension Obligations
                                                                            1. Deferred Tax Liabilities
                                                                            2. Stockholders' Equity
                                                                              1. Corporate Form of Organization
                                                                                1. Characteristics of Corporations
                                                                                  1. Formation and Structure
                                                                                    1. Advantages and Disadvantages
                                                                                    2. Common Stock
                                                                                      1. Par Value vs. No-Par Value
                                                                                        1. Issuance of Stock
                                                                                          1. Stock Issuance Costs
                                                                                          2. Preferred Stock
                                                                                            1. Features of Preferred Stock
                                                                                              1. Cumulative vs. Non-Cumulative
                                                                                                1. Participating vs. Non-Participating
                                                                                                  1. Convertible Preferred Stock
                                                                                                    1. Dividends on Preferred Stock
                                                                                                    2. Treasury Stock
                                                                                                      1. Purchase of Treasury Stock
                                                                                                        1. Reissuance of Treasury Stock
                                                                                                          1. Effect on Equity
                                                                                                            1. Cost Method
                                                                                                            2. Dividends
                                                                                                              1. Cash Dividends
                                                                                                                1. Declaration Date
                                                                                                                  1. Record Date
                                                                                                                    1. Payment Date
                                                                                                                      1. Dividend Requirements
                                                                                                                      2. Stock Dividends
                                                                                                                        1. Small Stock Dividends
                                                                                                                          1. Large Stock Dividends
                                                                                                                            1. Stock Dividend Effects
                                                                                                                            2. Property Dividends
                                                                                                                            3. Stock Splits
                                                                                                                              1. Stock Split Effects
                                                                                                                                1. Stock Split vs. Stock Dividend
                                                                                                                                2. Retained Earnings Restrictions

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                                                                                                                              6. Accounting for Assets

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                                                                                                                              8. Managerial and Cost Accounting