1. Contemporary Accounting การบัญชีร่วมสมัย

2. Income Determination and Presentation Accounting rule-making Role of Government in Setting Accounting Standards Accounting History Notes Meaning of GAAP Accounting Theory vs. Accounting Practice International accounting

3. Income Determination and Presentation Income-General Concepts Discontinued Operations Combined statement of Income and Retained Earnings Changes in Accounting Reporting the results of operations:Earnings per share Prior Period Adjustments Financial reporting and changing prices

4. Balance Sheet Issues Balance sheet content Accounting for Plant Assets Assets - Concepts and Definitions Intangible Assets Current assets and current liabilities Research and Development Costs Reclassification of Short-term Obligations expected to be refinanced Accounting for Lease

5. Balance Sheet Issues Trade receivables-brief review Accounting for Income Taxes Interest on Receivables and Payables- APB No. 21 Accounting for Pension Costs Inventories Accounting for Debt Accounting for Investments in Common Stock Overview pronouncements Accounting for Marketable Securities-- FAS No. 115