Accounting theory and conceptual understanding -- Revenue and expense recognition -- Marketable securities -- Stockholders' equity -- Fixed assets -- Earnings per share -- Accounting for income taxes -- Accounting for leases and pensions -- Partnerships, sole proprietorships, and fair value accounting -- Current liabilities and contingencies -- Financial instruments, foreign currency, price level accounting, and nonmonetary exchanges -- Bonds and troubled debt restructuring -- Working capital components -- Accounting for business combinations -- Statement of cash flows -- Inventory valuation methods -- Fund accounting and government-wide financial statements -- Not-for-profit entities.