Intermediate accounting
著者
書誌事項
Intermediate accounting
Irwin/McGraw Hill, c1998
6th ed
- : International ed
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注記
Previous ed.: 1995
Includes index
内容説明・目次
内容説明
The Sixth Edition of this well-respected intermediate text continues to provide the best conceptual and theoretical coverage in intermediate accounting. By doing so, students learn to understand, perform, and critically evaluate accounting practices and procedures. The focus of this revision is to make the text as student friendly as possible.
目次
Chapter 1 Financial Accounting and Reporting: An Introduction Chapter 2 Financial Accounting and Reporting: A Theoretical StructureChapter 3 The Accounting Process: An OverviewChapter 4 The Income Statement Chapter 5 The Balance Sheet (Statement of Financial Position)Chapter 6 The Statement of Cash FlowsChapter 7 Revenue Recognition and Income Determination Chapter 8 A. Cash and Current Receivables B. Current Payables and Contingencies Appendix 8-1 (Bonus Plans and Calculations)Chapter 9 Inventory and Valuation: Determining Cost and Using Cost Flow AssumptionsChapter 10 Inventory Valuation: Departures from Historical Cost and Methods of Estimating Inventory CostChapter 11 Plant Assets and Intangibles: Acquisitions and Subsequent ExpendituresChapter 12 Plant Assets and Intangibles: Depreciation, Depletion, Amortization, and DispositionChapter 13 Financial Instruments: Equity SecuritiesChapter 14 Financial Instruments: Debt SecuritiesChapter 15 Leases Appendix 15-1Chapter 16 Pensions and Other Post-retirement BenefitsChapter 17 Accounting for Income TaxesChapter 18 Stockholders' EquityChapter 19 Accounting Changes and Error AnalysisChapter 20 Earnings per ShareChapter 21 A: Revisiting the Statement of Cash Flows B: Additional Disclosure TopicsAppendix A: Concepts of Present and Future ValueAppendix B: Financial Statements of General Electric
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