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目次

Part 1 Finacial accounting: financial statements and accountingconcepts/principles; fundamental interpretations made from finacialstatement data; the bookkeeping process and transaction analysis;accounting for and presentation of current assets; accounting for andpresentation of property, plant and equipment, and other noncurrentassets; accounting for and presentation of liabilities; accounting forand presentation of owner's equity; the income statement and statementof cash flows; explanatory notes and other financial information;financial statement analysis. Part 2 Managerial accounting:managerial/cost accounting and cost classifications; cost-volume-profitanalysis; budgeting and performance reporting; standard costs andvariance analysis; capital budgeting. Appendix: Armstrong WorldIndustries Inc. 1994 annual Report.