Accounting theory and analysis : text cases and readings

Bibliographic Information

Accounting theory and analysis : text cases and readings

Richard G. Schroeder, Myrtle W. Clark, Jack M. Cathey

J. Wiley, c2001

7th ed

Other Title

Financial accounting theory and analysis : text readings and cases

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Note

Previous ed. published under the title: Accounting theory

Includes bibliographical references and index

Description and Table of Contents

Description

This title serves as an excellent review material for the financial portion of the CPA Exam. It provides alternatives to current practice. It evaluates conclusions reached by APB and FASB, using readings and research documented at the end of each chapter.

Table of Contents

1. The Development of Accounting Theory. 2. Research Methodology and Theories on the Uses of Accounting Information. 3. Income Concepts. 4. Financial Statements I: The Income Statement. 5. Financial Statements II: The Balance Sheet and the Statement of Cash Flows. 6. International Accounting. 7. Working Capital. 8. Long Term Assets I. 9. Long--Term Assets II: Investments and Intangibles. 10. Long--Term Liabilities. 11. Accounting for Income Taxes. 12. Leases. 13. Pensions and Other Post--Retirement Benefits. 14. Equity. 15. Accounting for Multiple Entities. 16. Financial Reporting Disclosure Requirements and Ethical Responsibilities.

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