<Ul> <Li> Annual report </Li> <Li> Balance sheet </Li> <Li> Cash - flow </Li> <Li> Equity </Li> <Li> Income </Li> <Li> Management discussion </Li> <Li> Notes to the financial statements </Li> </Ul> <Li> Cash - flow </Li> <Li> Notes to the financial statements </Li> <Tr> <Td> Bookkeeping (show) <Ul> <Li> Bank reconciliation </Li> <Li> Debits and credits </Li> <Li> Double - entry system </Li> <Li> FIFO and LIFO </Li> <Li> Journal </Li> <Li> Ledger / General ledger </Li> <Li> T accounts </Li> <Li> Trial balance </Li> </Ul> </Td> </Tr>

Under gaap the accrual system of accounting is used by investors