Intermediate Accounting
16th Edition
Published on 2. January 2006
Book
Paperback/Softback
1440 pages
978-0-324-40011-3 (ISBN)
Description
This intermediate accounting text links accounting principles to the central activities of a business. A user/decision making approach, combined with the necessary coverage of GAAP, prepares the student to understand accounting in terms of a business' activities, which reflects the broadening definition of accounting today. The text's efficient format does not overwhelm students, and its accessible style provides a nice alternative to more encyclopedic, reference-book approaches. The book offers a nice blend of the core concepts of accounting principles, with procedural applications. This approach is supplemented with the most expansive set of end-of-chapter material on the market, thorough integration of today's hot topics (it's the only intermediate text that has an entire chapter on Earnings Management), as well as a robust selection of student and instructor print and technology resources.
More details
Edition
International ed
Language
English
Place of publication
Mason, OH
United States
Publishing group
Cengage Learning, Inc
Target group
College/higher education
ISBN-13
978-0-324-40011-3 (9780324400113)
Copyright in bibliographic data is held by Nielsen Book Services Limited or its licensors: all rights reserved.
Schweitzer Classification
Content
Part 1. FOUNDATIONS OF FINANCIAL ACCOUNTING. 1. FINANCIAL REPORTING. 2. A Review of the Accounting Cycle. 3. The Balance Sheet and Notes to the Financial Statements. 4. The Income Statement. 5. Statement of Cash Flows and Articulation . 6. Earnings Management . Module: Time Value of Money Review . Part 2. ROUTINE ACTIVITIES OF A BUSINESS. 7. The Revenue/Receivables/Cash Cycle. 8. Revenue Recognition. 9. Inventory and Cost of Goods Sold. 10. Investments in Noncurrent Operating Assets--Acquisition. 11. Investments in Noncurrent Operating Assets--Utilization andRetirement. Part 3. ADDITIONAL ACTIVITIES OF A BUSINESS. 12. DEBT FINANCING. 13. Equity Financing. 14. Investments in Debt and Equity Securities. 15. Leases. 16. Income Taxes. 17. Employee Compensation--Payroll, Pensions, and other issues. PART 4. OTHER DIMENSIONS OF FINANCIAL REPORTING. 18. Earnings per Share. 19. Derivatives, Contingencies, Business Segments, and InterimReports. 20. Accounting Changes and Error Corrections. 21. Statement of Cash Flows Re-visited. 22. Analysis of Financial Statements. Appendix A: FASB Pronouncements. Appendix B: Check Figures (Selected Exercises and Problems). Glossary. Indexes. Subject Index. Index of Real Companies and internet sites.