Basics of Accounting & Finance, Summer 2006: What Every Practicing Lawyer Needs to Know Front Matter Table of Contents Chapter 1. Business Financial Records and Financial Information Chapter 1. Business Financial Records and Financial Information Chapter 2. GAAP and GAAS Overview Chapter 2. GAAP and GAAS Overview Chapter 3. What is a Balance Sheet? Chapter 4. Income Statement & Its Importance Chapter 5. Statements of Income and Comprehensive Income Chapter 6. The Statement of Cash Flows Chapter 7. Statement of Cash Flows Chapter 8. Statement of Cash Flows Chapter 9. Notes to the Financial Statements Chapter 10. Notes to the Financial Statement: An Overview Chapter 11. What’s New in Accounting and Disclosure Chapter 12. How Lawyers Use Accountants as Experts Chapter 13. How Transactional Lawyers Use Financial Statements Chapter 14. How Lawyers Use Financial Information: Mergers, Acquisitions, Valuation and Other Transactions – And Their Impact on Reported Financial Results Chapter 15. Selected Disclosures in Common Publicly-Filed Documents Chapter 16. Sumtotal Systems, Inc. 10-K Report Chapter 17. Disclosure Obligations Generally Chapter 18. Detecting Financial Reporting Issues and Understanding Insolvency Risks Chapter 19. Fraud, Financial Reporting and Professional Accountability: New and (Re)Emerging Issues Chapter 20. Fraud: Protect Your Client & Business Chapter 21. Small Businesses, Trust and Internal Control Weaknesses Chapter 22. Current SEC Enforcements, Accounting and Disclosure Issues Chapter 23. Recent Sec Enforcement Cases Chapter 24. What Every Lawyer Must Know About Ethics, Accounting, and Finance or What Your Client’s Accountants Mean When They Talk about Ethics Chapter 25. Ethical Issues and Financial Data Chapter 26. The New Frontier: Lawyers as Whistleblowers? Chapter 27. The Balance Sheet Chapter 28. Income Statement Chapter 29. Statement of Cash Flows Chapter 30. Statement of Cash Flows Chapter 31. Notes to the Financial Statement Chapter 32. Detecting Financial Reporting Fraud and Understanding Insolvency Risks Chapter 33. Current SEC Enforcements, Accounting and Disclosure Issues Chapter 34. The New Frontier: Lawyers as Whistleblowers?