Intermediate accounting
Author(s)
Bibliographic Information
Intermediate accounting
South Western College Pub., c1998
Ed. 13 / K. Fred Skousen, Earl K. Stice, James D. Stice
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Note
Rev. ed. of: Intermediate accounting : comprehensive volume / Jay M. Smith, K. Fred Skousen. 11th ed. c1992
Includes bibliographical references and indexes
Description and Table of Contents
Description
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.
Table of Contents
- 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.
by "Nielsen BookData"