Intermediate accounting demystified
著者
書誌事項
Intermediate accounting demystified
(Demystified series)
McGraw-Hill, c2011
- : pbk
- タイトル別名
-
Intermediate accounting demystified : hard stuff made easy
大学図書館所蔵 全2件
  青森
  岩手
  宮城
  秋田
  山形
  福島
  茨城
  栃木
  群馬
  埼玉
  千葉
  東京
  神奈川
  新潟
  富山
  石川
  福井
  山梨
  長野
  岐阜
  静岡
  愛知
  三重
  滋賀
  京都
  大阪
  兵庫
  奈良
  和歌山
  鳥取
  島根
  岡山
  広島
  山口
  徳島
  香川
  愛媛
  高知
  福岡
  佐賀
  長崎
  熊本
  大分
  宮崎
  鹿児島
  沖縄
  韓国
  中国
  タイ
  イギリス
  ドイツ
  スイス
  フランス
  ベルギー
  オランダ
  スウェーデン
  ノルウェー
  アメリカ
注記
Includes index
内容説明・目次
内容説明
Accounting as easy as 1-2-3!Do you know the difference between FIFO and LIFO? Can you use the word dilutive in a sentence? Does thephrase "amortization of bond premiums" mean anything to you? No one said the journey to becoming a CPA is easy--but with Intermediate Accounting DeMYSTiFieD as your travel companion, you're guaranteed a smooth ride.An easy-to-use self-teaching guide that reviews andexpands upon core Generally Accepted Accounting Principles (GAAP), Intermediate Accounting DeMYSTiFieD covers everything you need to ace your exams and take a big step toward the career of your dreams. The book provides a fresh review of all the basics, so you can easily glide into more advanced principles. You'll learn how to generateaccurate and reliable financial statements, maintain proper internal controls within a company, and locate international accounting standards.This fast and easy guide offers:
Tactics for maintaining solid internal controls within a businessStrategies for creating accurate financial statementsTechniques for overcoming common accounting errorsQuizzes and a final exam for gauging what you've learnedTips and examples for mastering more advanced accounting theories
Simple enough for a novice but challenging enough for a veteran CPA, Intermediate Accounting DeMYSTiFieD is a shortcut to decoding key accounting concepts and principles.
目次
- Section 1: The Balance Sheet - Assets: What Do I Own? Chapter 1. Cash a. Financial Statement Presentation b. Internal Controls c. Bank Reconciliations Chapter 2. Inventory a. Financial Statement Presentation b. Internal Controls c. FIFO, LIFO, Average Cost, Specific Identification d. Estimation Methods (Gross Profit, Retail Method) Chapter 3. Long Term Receivables a. Financial Statement Presentation b. Internal Controls c. Journal Entries Chapter 4. Investments a. Financial Statement Presentation b. Internal Controls c. Fair Value vs. Cost d. Investments in Temporary Securities e. Investments in Available For Sale Securities f. Investments in Debt Held to Maturity Chapter 5. Property, Plant, and Equipment a. Financial Statement Presentation b. Internal Controls c. Acquisition Methods d. Costs After Acquisition e. Depreciation, Depletion Chapter 6. Intangibles a. Financial Statement Presentation b. Internal Controls c. Acquisition Methods d. Costs After Acquisition e. Amortization Section 2: The Balance Sheet - Liabilities: What Do I Owe? Chapter 7. Current Liabilities a. Financial Statement Presentation b. Internal Controls c. Contingencies Chapter 8. Long Term Liabilities a. Financial Statement Presentationb. Internal Controlsc. Bonds Payable (Issued at par, premium, discount
- Amortization of premium and discounts) Section 3: The Balance Sheet - Stockholder's Equity: What Is Left Over? Chapter 9. Contributed Capital a. Financial Statement Presentation b. Internal Controls c. Common Stock (Characteristics
- Journal Entries for Issuance) d. Preferred Stock (Characteristics
- Journal Entries for Issuance) e. Treasury Stock (Par Value Method
- Cost Method) f. Compensatory Stock Options Chapter 10. Earnings Per Share a. Financial Statement Presentation b. Capital Structures c. Basic EPS d. Diluted EPS Chapter 11. Retained Earnings a. Financial Statement Presentation b. Dividends (Cash Dividends
- Property Dividends
- Scrip Dividends
- Stock Dividends
- Liquidating Dividends) Section 4: The Income Statement: How Much Have I Earned? Chapter 12. Income Measurement a. Financial Statement Presentationb. Internal Controlsc. General Rule (Cash Basis
- Accrual Basis)d. Exceptions to the General Rule (Revenue Recognized Prior to Sale--Percentage of Completion Method & Completed Contract Method
- Revenue Recognized After the Sale--Installment Method & Cost Recovery Method) Chapter 13. Income Taxes a. Financial Statement Presentation b. Permanent Differences c. Temporary Differences d. Deferred Tax Assets e. Deferred Tax Liabilities Chapter 14. Pensions a. Financial Statement Presentation b. Defined Benefit Pension Plans c. Defined Contribution Pension Plans Chapter 15. Leases a. Financial Statement Presentation b. Operating Lease c. Capital Lease from the Lessee's Perspective d. Capital Lease from the Lessor's Perspective e. Sale Leaseback Section 5: The Statement of Cash Flows: Where's the Cash? Chapter 16. Statement of Cash Flows a. Financial Statement Presentation b. Indirect Method c. Direct Method Section 6: Additional Tough Topics Made Easy Chapter 17. Accounting Changes and Errors a. Financial Statement Presentationb. Types of Accounting Changes and Errors (Change in Accounting Principle--General Rule and Exceptions to the General Rule
- Change in Estimate
- Errors) Chapter 18. International Accounting Standards a. Current Status
「Nielsen BookData」 より