Unit One Passage 1 Book Value Passage 2 Budget Passage 3 Capital and Revenue Expenditures Passage 4 Cash Flow Passage 5 Cost Principle Passage 6 Direct Costing and Absorption Costing Passage 7 Errors Unit Two Passage 1 Forecast Passage 2 Intangible Assets Passage 3 Liabilities Passage 4 Liquidation Passage 5 Lower of Cost or Market Passage 6 Personal Financial Statements Passage 7 Substance over form Unit Three Passage 1 Capital Stock Passage 2 Cash Management Passage 3 Certificates of Accrual on Treasury Securities Passage 4 Certificates of Deposit Passage 5 Checks Passage 6 Charting Passage 7 Collateralized Mortgage Obligations Unit Four Passage 1 Debenture Passage 2 Defined Benefit Pension Plans Passage 3 Discounted Cash Flow Passage 4 Eurobond Market Passage 5 Finance Passage 6 Financial Forecast Passage 7 Futures Market Unit Five Passage 1 Insurance Passage 2 Leverage Passage 3 Limited Partnership Passage 4 Loanable Funds Theory Passage 5 Merger Passage 6 Portfolio Insurance Passage 7 Preferred Stock Passage 8 Put Option Unit Six Passage 1 Role of Investment Bankers Passage 2 Buying New Issues Passage 3 What Shares Are Traded Passage 4 Membership on the Exchange Passage 5 The Bond Market Passage 6 Time Limit of Orders Passage 7 Repurchase Agreement Unit Seven Unit Eight Unit Nine Unit The Suggested Key Notes