CHAPTER 1

CASH AND CASH EQUIVALENTS

Definition of cash
Definition of cash equivalents
Valuation and statement presentation of cash
Investment of excess cash
Foreign currency, cash fund for a certain purpose, bank overdraft, and compensating balance
Undelivered check, postdated check delivered, and stale check
Imprest system
Petty cash fund – imprest fund system and fluctuating fund system
CHAPTER 37
INDENTIFIABLE INTANGIBLE ASSETS

Definition of patent
Cost of patent
Amortization and impairment of patent
Definition of trademark
Cost of trademark
Amortization and impairment of trademark
Definition of copyright
Cost of copyright
Amortization and impairment of copyright
Definition of franchise
Initial and periodic franchise fee
Amortization and impairment of franchise
Leasehold improvement
Broadcasting license
Airline right
Customer list
Amortization and impairment of broadcasting license, airline right, and customer list
Organization cost and start-up cost
Web site development cost

CHAPTER 38
RESEARCH AND DEVELOPMENT COST
Computer Software

Definition of research
Definition of development
Research activities
Development activities
Accounting for research cost
Accounting for development cost
Internally developed computer software
Classification of computer software