Intermediate accounting
著者
書誌事項
Intermediate accounting
Wiley, c2008
12th ed., 2007 FASB update
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注記
"The 2007 FASB update ediiton includes a completely revised Chapter 20, reflecting new SFAS No. 158"--P. xi
Includes index
内容説明・目次
内容説明
Keeping its finger on the pulse of the profession, the new twelfth edition update of this bestselling book effectively prepares readers for their accounting futures. They'll find the latest information in the field, including Sarbanes Oxley Act legislation as well as proven tips for passing the computerized CPA exam. Reflecting the demands for entry level accountants, the focus of this book is on fostering critical thinking skills, reducing emphasis on memorization and encouraging more analysis and interpretation by requiring use of technology tools, spreadsheets and databases. It integrates numerous examples from real corporations throughout the chapters to clearly demonstrate how accounting principles and techniques are applied in practice.
目次
Chapter 1: Financial Accounting and Accounting Standards. Chapter 2: Conceptual Framework Underlying Financial Accounting. Chapter 3: The Accounting Information System. Chapter 4: Income Statement and Related Information. Chapter 5: Balance Sheet and Statement of Cash Flows. Chapter 6: Accounting and the Time Value of Money. Chapter 7: Cash and Receivables. Chapter 8: Valuation of Inventories: A Cost-Basis Approach. Chapter 9: Inventories: Additional Valuation Issues. Chapter 10: Acquisition and Disposition of Property, Plant, and Equipment. Chapter 11: Depreciation, Impairments, and Depletion. Chapter 12. Intangible Assets. Chapter 13: Current Liabilities and Contingencies. Chapter 14: Long-Term Liabilities. Chapter 15: Stockholders' Equity. Chapter 16: Dilutive Securities and Earnings per Share. Chapter 17: Investments. Chapter 18: Revenue Recognition. Chapter 19: Accounting for Income Taxes. Chapter 20: Accounting for Pensions and Postretirement Benefits. Chapter 21: Accounting for Leases. Chapter 22: Accounting Changes and Error Analysis. Chapter 23: Statement of Cash Flows. Chapter 24: Full Disclosure in Financial Reporting.
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