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Intermediate Accounting

ISBN: 9780538867245 | 0538867248
Edition: 13th
Format: Paperback
Publisher: South-Western College Pub
Pub. Date: 7/31/1997

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Table of Contents
Part 1 Foundations of Financial Accounting
Financial Reporting
2(42)
A Review of the Accounting Cycle
44(58)
... MORE
The Balance Sheet and Notes to the Financial Statements
102(58)
The Income Statement
160(60)
The Statement of Cash Flows
220(74)
Part 2 Primary Activities of a Business
SECTION 1 OPERATING ACTIVITIES
The Revenue/Receivables/Cash Cycle
294(70)
Complexities of Revenue Recognition
364(50)
Cost of Goods Sold and Inventory---Identification and Valuation
414(66)
Cost of Goods Sold and Inventory---Estimation and Noncost Valuation
480(46)
SECTION 2 FINANCING ACTIVITIES
Debt Financing
526(64)
Equity Financing
590(78)
SECTION 3 INVESTING ACTIVITIES
Investments in Noncurrent Operating Assets---Acquisition
668(58)
Investments in Noncurrent Operating Assets---Utilization and Retirement
726(54)
Investments in Debt and Equity Securities
780(64)
Part 3 Additional Activities and Common Disclosures of a Business
Leases
844(60)
Income Taxes
904(50)
Employee Compensation---Payroll, Pensions, and Other Compensation Issues
954(78)
Additional Disclosures: Derivatives, Contingencies, Business Segments, and Interim Reports
1032(54)
Part 4 Other Dimensions of Financial Reporting
Earnings Per Share
1086(42)
Accounting Changes and Error Corrections
1128(42)
Analysis of Financial Statements
1170
Appendices
A The Walt Disney Company 1995 Annual Report
A-1
B Time Value of Money
B-1
C Index of References to APB and FASB Pronouncements
C-1
D Glossary
D-1
E Check Figures
E-1
Indexes
Subject Index
I-1
Index of Real Companies
I-17
Index of Internet Sites
I-20

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