Part 1 Foundations of Financial Accounting Financial Repotring A Review of the Accounting Cycle The Balance Sheet and Notes to the Financial Statements The Income Statement The Statement of Cash Flows Part 2 Primary Activities of a Business SECTION 1 OPERATING ACTIVITIES The Revenue/Receivables/Cash Cycle Complexities of Revenue Recognition Cost of Goods Sold and lnventory:Identification and Valuation Cost of Goods Sold and lnventory:Estimation and Noncost Valuation SECTION 2 FINANCING ACTIVITIES Debt Financing Equity Financing SECTION 3 INVESTING ACTIVITIES Investments in Noncurrent Operating Assets-Acquisition Investments in Noncurrent Operating Assets-Utilization and Retirement Investments in Debt and Equity Securities Part 3 Additional Activities and Common Disclosures of a Business Leases Income Taxes Emloyee Compensation-Payroll,Pensions,and Other Compensation lssues Derivatives,Contingencies,Business Segmnts,and Interim Reports Part 4 Other Dimensinons of Financial Reporting Earnings Per Share Accounting Changes and Error Corrections Analysis of Financial Statements Appendices The Walt Disney Company 1998 Annual Report Time Value of Money Index of References to APB and FASB Pronouncements Glossary Check Figures Indxes Subject lndex Index of Real Companies and Intemet Sites
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