Intermediate accounting : standard volume

著者

• Smith, Jay M.

書誌事項

Intermediate accounting : standard volume

Jay M. Smith ... [et al.]

College Division, South-Western Pub. Co., c1995

12th ed

注記

Includes bibliographical references and index

内容説明・目次

内容説明

The text focuses on how accounting issues affect business and business decisions while presenting the concepts and standards of financial accounting using numerous examples and cases, maintaining a conceptual emphasis. This text may be used at the MBA level.

目次

• Part 1 Overview of Accounting and Its Theoretical Foundation: Financial Reporting and the Accounting Profession
• A Conceptual Framework of Accounting
• Review of the Accounting Process
• Appendix
• Special Journals and Subsidiary Ledgers
• Appendix
• Closing Method for Inventory
• The Income Statement
• The Balance Sheet
• The Statement of Cash flows
• Appendix Preparing a Statement of Cash Flows - Work Sheet Approach
• Time Value of Money Appendix Computers and the Time Value of Money. Part 2 Components of Financial Statements: Cash and Receivables
• Appendix Four-Column Bank Reconciliation
• Inventories - Cost Allocation and Valuation
• Inventories - Estimation and Non-cost Procedures
• Appendix Determination of Price Indexes
• Non-current Operating Assets - Acquisition
• Appendix Goodwill
• Noncurrent Operating Assets - Utilization and Retirement
• Liabilities - Current and Contingent
• Long-Term Debt
• Appendix Accounting for Serial Bonds
• Owner's Equity - Contributed Capital
• Owner's Equity - Retained Earnings
• Investments in Debt and Equity Instruments
• Appendix
• Investor's Accounting for Troubled Debt Restructuring
• Appendix
• Cash Surrender Value of Life Insurance
• Appendix
• Investments in Funds. Part 3 Special Problems in Income Determination: Complexities in Revenue Recognition
• Appendix Installment Sales of Real Estate
• Accounting for Leases
• Appendix
• Criteria for Classifying Real Estate Leases
• Appendix
• Leveraged Leases
• Accounting Changes and Error Corrections. Part 4 Other Dimensions of Financial Reporting: Financial Reporting and Analysis
• Appendix
• Expanded Illustration of Statement of Cash Flows.

「Nielsen BookData」 より

詳細情報

• NII書誌ID(NCID): BA26663186
• ISBN:
  • 0538834099
• 出版国コード: us
• タイトル言語コード: eng
• 本文言語コード: eng
• 出版地: Cincinnati, Ohio
• ページ数/冊数: xv, 992 p.
• 大きさ: 26 cm
• 分類:
  • LCC : HF5635
  • DC20 : 657/.044
• 件名:
  • LCSH : Accounting