Intermediate accounting
著者
書誌事項
Intermediate accounting
South Western College Pub., c1998
Ed. 13 / K. Fred Skousen, Earl K. Stice, James D. Stice
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注記
Rev. ed. of: Intermediate accounting : comprehensive volume / Jay M. Smith, K. Fred Skousen. 11th ed. c1992
Includes bibliographical references and indexes
内容説明・目次
内容説明
An approach to accounting from the perspective of the essential activities of business: operating, investing and financing. Students are shown accounting as it is in the real world - an essential component of the management function and decision-making process.
目次
- Part 1 Foundations of financial accounting: financial reporting
- a review of the accounting cycle
- the balance sheet and notes to the financial statements
- the income statement
- the statement of cash flows. Part 2 Primary activities of a business - operating activities: the revenue/receivables/cash cycle
- complexities of revenue recognition
- cost of goods sold and inventory - identification and valuation
- cost of goods sold and inventory - estimation and mon-cost valuation. Part 3 Primary activities of a business - financing activities: debt financing
- equity financing. Part 4 Primary activities of a business - investing activities: investments in non-current operating assets - acquisition
- investments in non-current operating assets - utilization and retirement
- investments in financial instruments. Part 5 Additional activities and common disclosures of a business: leases
- income taxes
- employee compensation - payroll, stock options and pensions
- additional disclosures - derivatives, contingencies, business segments and interim reports. Part 6 Other dimensions of financial reporting: accounting changes and error correction
- earnings per share
- analysis of financial statements. Appendices: Walt Disney 1995 Annual Statements
- time value of money
- index of references to APB and FASB pronouncements.
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