Contents: Premium liability. -- Warranty liability. -- Deferred revenue. -- Accrued liabilities. -- Provision and contingent liability. -- Note payable. -- Debt restructure. -- Bonds payable. -- Effective interest method. -- Compound financial instrument. -- Operating lease- lessee. -- Operating lease- lessor. -- Finance lease liability. -- Sales type lease- lessor. -- Sales type lease- lessor. -- Direct financing lease- lessor. -- Sale and leaseback. Postemployment benefits. -- Projected benefit obligation fair value of plan assets prepaid/accrued benefit cost. -- Other employee benefits. -- Accounting for income tax. -- Deferred tax asset and liability. -- Comprehensive income tax. -- Shareholders' equity. -- . -- Retained earnings. -- Appropriation and quasi-reorganization. -- Share-based compensation. -- Book value and preference dividends. -- Basic earnings per share (simple problems). -- Basic earnings per share(average shares). -- Diluted earnings per share.(convertible preference shares, convertible bonds payable) -- Diluted earnings per share(share options). -- Diluted earnings per share(multiple potential ordinary shares). -- Single entry(basic problems). -- Single entry(comprehensive problems). -- Cash basis. -- Accrual basis. -- Error correction. -- Cash flow- operating. -- Cash flow- investing and financing. -- Cash flow- comprehensive. -- Cash flow- complex problems. -- Hyperinflation. -- Current cost accounting. -- SME's- financial statements. -- SME's- recognition and measurement.