3.5 Earnings per share 4. Income statement formats 4.1 Single-step 5. Limitations of the income statement 8. Conceptual issues of revenue recognition 8. 1 Revenue recognition criteria 8.2 E conomic substance versus legal form 8. 3 Transfer of risks and benefits 8.4 Collectibility of receivable Revenue recognition alternatives 9.1 Normal revenue recognition 9. 2 Revenue recognition prior to the period of sale 9.3 Revenue recognition after the period of sale Lesson 5 THE STATEMENT OF CASH FLOws 1. Conceptual overview and uses of the Statement of Cash Flows 2. Structure of the statement of cash flows 2. 1 Three categories of cash flows 2.2 Supplemental disc 3. Reporting Cash Flow From Operations 3. 1 Operating cycle 3.2 Two methods 3.2.1 Direct method- Illustration 3.2.2 Indirect method- Illustration 4. Preparing a complete Statement of Cash Flows A six-step process for preparing a statement of cash flows 5. Using cash flow data to assess financial strength Chapter 6 CASH AND RECEIVABLES Accounting for cash 1.1 Measurement as a current asset 1.2 Cash and cash equivalents 1.3 Cash management 1. 4 Petty cash system 2 Bank 3. Special topics 3.1 Electronic funds transfer systems 3.2 Compensating balances 4.1 Classifications 4.1.1 Current vs noncurrent- 3 - 3.5 Earnings per share 4. Income statement formats 4.1 Single-step 4.2 Multiple-step 5. Limitations of the income statement 6. Income Statement analysis 7. Comprehensive income 8. Conceptual issues of revenue recognition 8.1 Revenue recognition criteria 8.2 E conomic substance versus legal form 8.3 Transfer of risks and benefits 8.4 Collectibility of receivable 9. Revenue recognition alternatives 9.1 Normal revenue recognition 9. 2 Revenue recognition prior to the period of sale 9. 3 Revenue recognition after the period of sale Lesson 5 THE STATEMENT OF CASH FLOWS 1. Conceptual overview and uses of the Statement of Cash Flows 2. Structure of the Statement of Cash Flows 2.1 Three categories of cash flows. 2.2 Supplemental disclosures 3. Reporting Cash Flow From Operations 3.1 Operating cycle 3.2 Two methods 3.2.1 Direct method-- Illustration 3.2.2 Indirect method-- Illustration 4. Preparing a complete Statement of Cash Flows A six-step process for preparing a statement of cash flows. 5. Using cash flow data to assess financial strength Chapter 6 CASH AND RECEIVABLES I. Accounting for cash 1.1 Measurement as a current asset 1.2 Cash and cash equivalents 1.3 Cash management 1.4 Petty cash system 2. Bank reconciliation 3. Special topics 3.1 Electronic funds transfer systems 3.2 Compensating balances 4. Receivables 4.1 Classifications 4.1.1 Current vs noncurrent