1. Advanced Financial Accounting

2. Accounting theory n The Financial Accounting Environment AccountingTheoryPoliticalFactorsEconomicConditions Accounting Policy Making Accounting Practice Users of Accounting Data and Reports Audit Function: Compliance of Practice with Accounting rules

3. Accounting Research Directions n Decision Model Approach n Capital Market Research n Behavioral Research n Agency Theory n Information Economics

4. Research methodology n Deductive n Inductive n Normative n Descriptive

5. Accounting Postulates n Going Concern n Time Period n Accounting Entity n Monetary Unit

6. Measurement Principles n Realization n Matching n Conservatism n Disclosure n Materiality n Objectivity n Comparability n Consistency n Uniformity Input-OrientedOutput-Oriented