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Accounting as a form of communication; financial statements & the annual report; processing accounting information; income measurement & accrual accounting; merchandise accounting & internal control; inventories & cost of goods sold; cash, investments, & receivables; operating assets- property, plant, & equipment, natural resources, & intangibles; current liabilities, contingent liabilities, & the time value of money; long-term liabilities; stockholders' equity; the statement of cash flows; financial statement analysis; financial statement for Ben & Jerry's Homemade, Inc and Gateway, Inc.