1 THE DEVELOPMENT OF ACCOUNTING THEORY 2 RESEARCH METHODOLOGY AND THEORIES OF THE USES OF ACCOUNTING INFORMATION 3 INCOME CONCEPTS 4 FINANCIAL STATEMENTS I:THE INCOME STATEMENT 5 FINANCIAL STATEMENTS II:THE BALANCE SHEET AND THE STATEMENT OF CASH FLOWS 6 INTERNATIONAL ACCOUNTING 7 WORLING CAPITAL 8 LONG-GERM ASSETS I:PROPERTY,PLANT,AND EQUIPMENT 9 LONG-TERM ASSETS II:INVESTMENTS AND INTANGIBLES 10 LONG-TERM LIAB ILITIWS 11 ACCOUNTING FOR INCOME TAXES 12 LEASES 13 PENSIONS AND OTHER POSTRETIREMENT BENEFITS 14 EQUITY