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Intermediate Accounting

ISBN: 9780256226775 | 0256226776
Edition: 1st
Format: Hardcover
Publisher: McGraw Hill College Div
Pub. Date: 6/1/1998

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Table of Contents
SECTION 1 THE ROLE OF ACCOUNTING AS AN INFORMATION SYSTEM
1 Environment and Theoretical Structure of Financial Accounting
2 Review of the Accounting Process
3 ... MORE
4 Income Measurement and Profitability Analysis
5 The Balance Sheet and Financial Disclosures
6 Time Value of Money Concepts
SECTION 2 ECONOMIC RESOURCES
7 Cash and Receivables
8 Inventories: Measurement
9 Inventories: Additional Issues
10 Operational Assets: Acquisition
11 Operational Assets: Utilization and Disposition
SECTION 3 FINANCIAL INSTRUMENTS
12 Investments
13 Current Liabilities and Contingencies
14 Bonds and Long-Term Notes
15 Leases
16 Accounting for Income Taxes
17 Pensions
18 Employee Benefit Plans
19 Shareholders' Equity
SECTION 4 ADDITIONAL FINANCIAL REPORTING ISSUES
20 Earnings Per Share
21 Accounting Changes and Error Corrections
22 The Statement of Cash Flows Revisited
Index

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