Intermediate accounting
著者
書誌事項
Intermediate accounting
McGraw-Hill, c1995
5th ed
大学図書館所蔵 全14件
注記
Includes bibliographical references and index
内容説明・目次
内容説明
This new edition of "Intermediate Accounting" provides a balance of comprehensive, up-to-date technical coverage, with a strong emphasis on the conceptual and theoretical foundations. This text has been reorganized and skillfully rewritten by the authors to better match courses on the subject, offering an accessible presentation of all topics. The text is illustrated with exhibits, margin notes and references to real-world situations.
目次
- Financial accounting and reporting - an introduction and historical development
- financial accounting and reporting - a theoretical structure
- the accounting process - a review
- the income statement and statement of retained earnings
- the balance sheet (statement of financial position)
- the statement of cash flows
- revenue recognition and income determination
- cash, current receivables and liabilities, and contingencies
- inventory valuation
- inventory valuation - departures from historical cost and methods of estimating inventory cost
- plant assets and intangibles
- plant assets and intangibles - depreciation, depletion, amortization, and disposition
- financial instruments - investments in equity securities
- financial instruments - debt securities
- leases
- pensions and other post-retirement benefits
- accounting for income taxes
- stockholder's equity
- accounting changes and error analysis
- earnings per share
- revisiting the statement of cash flows - additional disclosure topics. Appendix: concepts of present and future value.
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