Intermediate accounting
Author(s)
Bibliographic Information
Intermediate accounting
McGraw-Hill, c1995
5th ed
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Note
Includes bibliographical references and index
Description and Table of Contents
Description
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.
Table of Contents
- 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.
by "Nielsen BookData"
