http://www.loc.gov/mods/v3 http://www.loc.gov/standards/mods/v3/mods-3-2.xsd
1. Introduction to financial accounting -- 2. Measuring and evaluating financial positionan financial performance -- 3. The double-entry system -- 4. Record keeping -- 5. Revenue and expense recognition in accrual accounting -- 6. financial reporting principles, accounting standards and auditing -- 7. Internal control and cash -- 8. Inventory -- 9. Noncurrent assets -- 10. Liabilities -- 11. Completing the balance sheet -- 12. Income and expense recognition: additional concepts -- 13. The statement of cash flows -- 14. Financial statement analysis -- 15. Accounting policy choices