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PART 1: AN OVERVIEW OF FINANCIAL ACCOUNTING 1. Financial Accounting and its Economic Context. 2. The Financial Statements. PART 2: MEASUREMENT, AND USE OF FINANCIAL STATEMENTS. 3. The Measurement Fundamentals of Financial Accounting. 4. The Mechanics of Financial Accounting. 5. Using Financial Statement Information. PART 3: ASSETS: A CLOSER LOOK. 6. The Current Asset Classification, Cash, and Accounts Receivable. 7. Merchandise Inventory. 8. Investments in Equity Securities. 9. Long–Lived Assets. PART 4: LIABILITIES AND STOCKHOLDER'S EQUITY: A CLOSER LOOK. 10. Introduction to Liabilities: Economic Consequences, Current Liabilities, and Contingencies. 11. Long–Term Liabilities: Notes, Bonds, and Leases. 12. Stockholders' Equity. PART 5: INCOME AND FLOWS. 13. The Complete Income Statement. 14. The Statement of Cash Flows. Appendix A: Wal–Mart Inc. 2001 Annual Report. Appendix B: The Time Value of Money. Appendix C: Quality of Earnings Cases: A Comprehensive Review. Glossary. Subject Index. Company Index.