Chapter 1 Decision Makers and the Financial Statements 1.1 Understanding Decision Makers 1.2 The Accounting System and Financial Statements 1.3 The Balance Sheet 1.4 The Income Statement 1.5 Statement of Cash Flows 1.6 Financial Notes Structure of the chapter Reading material Key items Quiz Review questions Chapter 2 Conceptual Framework and Accounting Cycle 2.1 The Conceptual Framework