Intermediate Accounting
2nd Edition
Published on 1. December 2000
Book
Paperback/Softback
1120 pages
978-0-07-118252-2 (ISBN)
Description
This work should gain support in traditional and technology-driven accounting departments, especially those looking for a more concise, decision making text that reinforces challenging concepts via CD-ROM. The revision of this text is based around a learning system which is comprised of the text, coach CD-ROM, and Web site. Topics covered include the role of accounting as an information system - environment and theoretical structure of financial accounting, review of the accounting process, the income statement and statement of cash flows, income measurement and profitability analysis, the balance sheet and financial disclosures, and time value of money
More details
Edition
2nd edition
Language
English
Place of publication
London
United States
Publishing group
McGraw-Hill Education - Europe
Target group
College/higher education
Weight
2950 gr
ISBN-13
978-0-07-118252-2 (9780071182522)
Copyright in bibliographic data is held by Nielsen Book Services Limited or its licensors: all rights reserved.
Schweitzer Classification
Content
Section 1 The role of accounting as an information system: environment and theoretical structure of financial accounting; review of the accounting process; the income statement and statement of cash flows; income measurement and profitability analysis; the balance sheet and financial disclosures; time value of money. Section 2 Economic resources: cash and receivables; inventories - measurement; inventories - additional issues; operational assets - acquisition; operational assets - utilization and disposition. Section 3 Financial instruments: investments; current liabilities and contingencies; bonds and long-term notes; leases; accounting for income taxes; pensions; employee benefit plans; shareholder equity.