1. The history and development of accounting.
2. The nature and uses of accounting.
3. The structure of an accounting theory.
4. The traditional approaches to the formulation of an accounting theory.
5. The regulatory approach to the formulation of an accounting theory.
6. A conceptual framework for financial accounting and reporting.
7. Postulates, concepts and principles in accounting.
8. Fairness, disclosure and future trends in accounting.
9. Research perspectives in accounting.
10. Accounting: a multiple paradigm science.
11. The events and behavioral approaches.
12. The predictive approach to theory.
13. Positive accounting theory.
14. Current-value accounting.
15. General price-level accounting.
16. Alternative asset-valuation and income-determination models.
