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Intermediate Accounting : Working Papers

ISBN: 9780471157755 | 0471157759
Format: Hardcover
Publisher: John Wiley & Sons Inc
Pub. Date: 8/1/1997

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SummaryTable of Contents
This CD-ROM uses an intuitive graphical interface approach to include the entire Intermediate Accounting, Ninth Edition by Kieso and Weygandt, and study guide in a completely integrated and hyperlinked environment. Links within the text allow for quick access to underlying concepts, international insights, and tips, along with selected excerpts and summaries from FASB. The CD-ROM also features demonstrations of the Whitepeak software, GAAP, and CPA programs.
Financial Accounting and Accounting Standards
1(32)
Learning Objectives
1(1)
... MORE
Vignette: We've Come a Long Way!
1(1)
The Environment of Financial Accounting
2(4)
Financial Statements and Financial Reporting
3(1)
Accounting and Capital Allocation
3(1)
The Challenges Facing Financial Accounting
4(1)
Objectives of Financial Reporting
5(1)
The Need to Develop Standards
6(1)
Parties Involved in Standard Setting
6(7)
Securities and Exchange Commission (SEC)
7(1)
American Institute of Certified Public Accountants (AICPA)
8(1)
Financial Accounting Standards Board (FASB)
9(2)
Governmental Accounting Standards Board (GASB)
11(1)
Changing Role of the AICPA
12(1)
Other Influential Organizations
13(1)
Generally Accepted Accounting Principles
13(2)
Issues in Financial Reporting
15(16)
Standard Setting in a Political Environment
15(1)
Expectations Gap
16(1)
Competing Standard-Setting Bodies
17(1)
International Accounting Standards
18(1)
Ethics in the Environment of Financial Accounting
19(1)
Conclusion
20(1)
Summary of Learning Objectives, Key Terms
20(1)
Questions
21(1)
Conceptual Cases
22(5)
Using Your Judgment: Financial Reporting Problem
27(1)
Research Cases
27(1)
Writing Assignement
28(1)
Group Assignment
28(1)
Ethics Case
29(2)
Perspectives on: International Standard Setting
31(2)
Conceptual Framework Underlying Financial Accounting
33(34)
Learning Objectives
33(1)
Vignette: Are Marketing Costs an Asset or an Expense?
33(1)
Conceptual Framework
34(2)
Need for Conceptual Framework
34(1)
Development of Conceptual Framework
35(1)
Basic Objectives
36(1)
Fundamental Concepts
37(4)
Qualitative Characteristics of Accounting Information
37(4)
Basic Elements
41(1)
Recognition and Measurement Concepts
41(26)
Basic Assumptions
42(1)
Basic Principles of Accounting
43(5)
Constraints
48(3)
Summary of the Structure
51(1)
Summary of Learning Objectives, Key Terms
52(1)
Questions
53(1)
Brief Exercises
54(1)
Exercises
55(3)
Conceptual Cases
58(6)
Using Your Judgment: Financial Reporting Problem
64(1)
Financial Statement Analysis Case
64(1)
Comparative Analysis Case
64(1)
Research Cases
65(1)
Writing Assignment
65(1)
Group Assignment
65(1)
Ethics Case
66(1)
The Accounting Information System
67(78)
Learning Objectives
67(1)
Vignette: Needed: A Reliable Information System
67(1)
Accounting Information System
68(5)
Basic Terminology
69(1)
Debits and Credits
70(1)
Basic Equation
70(2)
Financial Statements and Ownership Structure
72(1)
The Accounting Cycle
73(20)
Identifying and Recording Transactions and Other Events
73(2)
Journalizing
75(1)
Posting
76(1)
Trial Balance
77(1)
Adjusting Entries
78(9)
Adjusted Trial Balance
87(1)
Closing
88(2)
Post-Closing Trial Balance
90(1)
Reversing Entries
90(3)
The Accounting Cycle Summarized
93(1)
Using a Work Sheet
93(10)
Adjustments Entered on the Work Sheet
93(1)
Adjusted Trial Balance Columns
94(1)
Income Statement and Balance Sheet Columns
94(2)
Preparing Financial Statements from a Work Sheet
96(2)
Closing and Reversing Entries
98(1)
Monthly Statements, Yearly Closing
99(1)
Summary of Learning Objectives, Key Terms
99(2)
Cash Basis Accounting versus Accrual Basis Accounting
101(2)
Conversion from Cash Basis to Accrual Basis Accounting
103(2)
Theoretical Weaknesses of the Cash Basis
105(1)
Summary of Learning Objective for Appendix 3A
106(1)
Specialized Journals and Methods of Processing Accounting Data
106(1)
Expansion of the Ledger---Subsidiary Ledgers
106(2)
Expansion of the Journal---Special Journals
108(4)
Sales Journal
108(1)
Cash Receipts Journal
109(2)
Format of Purchases Journal and Cash Payments Journal
111(1)
Methods of Processing Accounting Data
112(33)
Summary of Learning Objectives for Appendix 3B
113(1)
Questions
113(1)
Brief Exercises
114(1)
Exercises
115(11)
Problems
126(12)
Using Your Judgment: Financial Reporting Problem
138(1)
Financial Statement Analysis Case
138(1)
Comparative Analysis Case
139(1)
Research Cases
139(1)
Writing Assignment
140(1)
Group Assignment
140(1)
Ethics Case
141(2)
Perspectives on: Investment Banking Accounting
143(2)
Income Statement and Related Information
145(58)
Learning Objectives
145(1)
Vignette: Thumbs Up or Thumbs Down?
145(1)
Income Statement
146(3)
Importance of the Income Statement
146(1)
Limitations of the Income Statement
147(1)
Capital Maintenance Approach versus Transaction Approach
148(1)
Format of the Income Statement
149(5)
Elements of the Income Statement
149(1)
Single-Step Income Statements
150(1)
Multiple-Step Income Statements
150(2)
Intermediate Components of the Income Statement
152(1)
Condensed Income Statements
153(1)
Reporting Irregular Items
154(7)
Discontinued Operations
155(1)
Extraordinary Items
156(2)
Unusual Gains and Losses
158(1)
Changes in Accounting Principle
159(1)
Changes in Estimates
160(1)
Summary of Irregular Items
160(1)
Special Reporting Issues
161(9)
Intraperiod Tax Allocation
161(2)
Earnings per Share
163(1)
Retained Earnings Statement
164(1)
Comprehensive Income
165(3)
Summary of Learning Objectives, Key Terms
168(2)
Accounting for Discontinued Operations
170(1)
No Phase-Out Period
170(1)
Phase-Out Period
171(1)
Extended Phase-Out Period
172(2)
Net Loss
172(1)
Net Gain
173(1)
Summary
174(1)
Extended Phase-Out---Additional Examples
174(1)
Disclosure Requirements
175(28)
Summary of Learning Objective for Appendix 4A
176(1)
Questions
177(1)
Brief Exercises
178(1)
Exercises
179(5)
Problems
184(5)
Conceptual Cases
189(7)
Using Your Judgment: Financial Reporting Problem
196(1)
Financial Statement Analysis Cases
196(1)
Comparative Analysis Case
197(1)
Research Cases
197(1)
Writing Assignment
198(1)
Group Assignment
198(1)
Ethics Cases
199(2)
Perspectives on: Accounting Ethics
201(2)
Balance Sheet and Statement of Cash Flows
203(74)
Learning Objectives
203(1)
Vignette: Warning Signs!
203(1)
Balance Sheet
204(1)
Usefulness of the Balance Sheet
205(1)
Limitations of the Balance Sheet
205(1)
Classification in the Balance Sheet
206(9)
Current Assets
207(4)
Long-Term Investments
211(1)
Property, Plant, and Equipment
211(1)
Intangible Assets
212(1)
Other Assets
212(1)
Current Liabilities
212(1)
Long-Term Liabilities
213(1)
Owners' Equity
214(1)
Balance Sheet Format
215(1)
Additional Information Reported
216(4)
Contingencies
217(1)
Accounting Policies
217(1)
Contractual Situations
218(1)
Post-Balance Sheet Events (Subsequent Events)
218(2)
Techniques of Disclosure
220(2)
Parenthetical Explanations
220(1)
Notes
220(1)
Cross Reference and Contra Items
221(1)
Supporting Schedules
222(1)
Terminology
222(1)
Statement of Cash Flows
223(1)
Purpose of the Statement of Cash Flows
223(1)
Content and Format of the Statement of Cash Flows
223(2)
Preparation of the Statement of Cash Flows
225(1)
Usefulness of the Statement of Cash Flows
226(6)
Financial Liquidity
228(1)
Financial Flexibility
228(1)
Free Cash Flow
228(1)
Summary of Learning Objectives, Key Terms
229(2)
From Classroom to Career
231(1)
Ratio Analysis---A Reference
232(1)
Using Ratios to Analyze Financial Performance
232(45)
Summary of Learning Objectives for Appendix 5A
232(2)
Specimen Financial Statements
234(20)
Questions
254(1)
Brief Exercises
255(1)
Exercises
256(7)
Problems
263(4)
Conceptual Cases
267(4)
Using Your Judgment: Financial Reporting Problem
271(1)
Financial Statement Analysis Cases
271(1)
Comparative Analysis Case
272(1)
Research Cases
272(1)
Writing Assignment
273(1)
Group Assignment
274(1)
Ethics Cases
275(2)
Accounting and the Time Value of Money
277(54)
Learning Objectives
277(1)
Vignette: The Magic of Interest
277(1)
Basic Time Value Concepts
278(7)
Applications of Time Value Concepts
278(1)
The Nature of Interest
279(1)
Choosing an Appropriate Interest Rate
280(1)
Simple Interest
281(1)
Compound Interest
282(3)
Fundamental Variables
285(1)
Single-Sum Problems
285(6)
Future Value of a Single Sum
286(1)
Present Value of a Single Sum
287(2)
Solving for Other Unknowns in Single-Sum Problems
289(2)
Annuities
291(10)
Future Value of an Ordinary Annuity
291(2)
Future Value of an Annuity Due
293(2)
Illustrations of Future Value of Annuity Problems
295(1)
Present Value of an Ordinary Annuity
296(2)
Present Value of an Annuity Due
298(1)
Illustrations of Present Value of Annuity Problems
299(2)
More Complex Situations
301(30)
Deferred Annuities
301(2)
Valuation of Long-Term Bonds
303(1)
Effective Interest Method of Amortization of Bond Discount or Premium
304(1)
Summary of Learning Objectives, Key Terms
305(2)
Questions
307(1)
Brief Exercises
308(1)
Exercises
308(4)
Problems
312(5)
Using Your Judgment: Financial Reporting Problem
317(1)
Financial Statement Analysis Case
317(1)
Writing Assignment
318(1)
Group Assignment
319(1)
Ethics Case
319(1)
Financial Tables
320(11)
Cash and Receivables
331(62)
Learning Objectives
331(1)
Vignette: Due Diligence
331(1)
Cash
332(1)
What Is Cash?
332(1)
Management and Control of Cash
333(1)
Reporting Cash
333(3)
Restricted Cash
334(1)
Bank Overdrafts
335(1)
Cash Equivalents
335(1)
Summary of Cash-Related Items
336(1)
Receivables
336(1)
Recognition of Accounts Receivable
337(2)
Trade Discounts
337(1)
Cash Discounts (Sales Discounts)
338(1)
Nonrecognition of Interest Element
338(1)
Valuation of Accounts Receivable
339(5)
Uncollectible Accounts Receivable
339(4)
Special Allowance Accounts
343(1)
Recognition of Notes Receivable
344(6)
Note Issued at Face Value
344(1)
Note Not Issued at Face Value
345(2)
Special Situations
347(3)
Valuation of Notes Receivable
350(1)
Disposition of Accounts and Notes Receivable
350(5)
Secured Borrowing
351(1)
Sales of Receivables
352(2)
Secured Borrowing versus Sale
354(1)
Presentation and Analysis
355(3)
Presentation of Receivables
355(1)
Analysis of Receivables
356(1)
Summary of Learning Objectives, Key Terms
357(1)
Cash Controls
358(1)
Using Bank Accounts
358(1)
The Imprest Petty Cash System
359(1)
Physical Protection of Cash Balances
360(1)
Reconciliation of Bank Balances
360(3)
Summary of Learning Objective for Appendix 7A, Key Terms
363(1)
Four-Column Bank Reconciliation
363(1)
Reconciliation of Receipts and Disbursements
363(30)
Summary of Learning Objective for Appendix 7B, Key Terms
365(1)
Questions
366(1)
Brief Exercises
367(1)
Exercises
368(6)
Problems
374(8)
Conceptual Cases
382(5)
Using Your Judgment: Financial Reporting Problem
387(1)
Financial Statement Analysis Case
387(1)
Comparative Analysis Case
388(1)
Research Cases
388(1)
Writing Assignment
388(1)
Group Assignment
389(1)
Ethics Cases
389(1)
Whitepeak Corporation Module
390(1)
Perspectives on: Small-Business Accounting
391(2)
Valuation of Inventories: A Cost Basis Approach
393(54)
Learning Objectives
393(1)
Vignette: Where's My Inventory?
393(1)
Inventory Classification and Control
394(4)
Classification
394(1)
Control
395(3)
Basic Issues in Inventory Valuation
398(1)
Physical Goods Included in Inventory
398(4)
Goods in Transit
399(1)
Consigned Goods
399(1)
Special Sale Agreements
399(1)
Effect of Inventory Errors
400(2)
Costs Included in Inventory
402(3)
Product Costs
402(1)
Period Costs
403(1)
Manufacturing Costs
403(1)
Variable Costing versus Absorption Costing
403(1)
Treatment of Purchase Discounts
404(1)
What Cost Flow Assumption Should Be Adopted?
405(4)
Specific Identification
405(1)
Average Cost
406(1)
First-In, First-Out (FIFO)
407(1)
Last-In, First-Out (LIFO)
408(1)
Special Issues Related to LIFO
409(10)
LIFO Reserve
409(1)
LIFO Liquidation
410(1)
Dollar-Value LIFO
411(4)
Comparison of LIFO Approaches
415(1)
Major Advantages of LIFO Approaches
416(1)
Major Disadvantages of LIFO Approaches
417(2)
Basis for Selection of Inventory Method
419(28)
Inventory Valuation Method---Summary Analysis
421(1)
Summary of Learning Objectives, Key Terms
422(1)
Questions
423(1)
Brief Exercises
424(1)
Exercises
425(8)
Problems
433(6)
Conceptual Cases
439(3)
Using Your Judgment: Financial Statement Analysis Cases
442(1)
Research Cases
443(1)
Writing Assignment
444(1)
Group Assignment
444(1)
Ethics Case
445(1)
Whitepeak Corporation Module
445(2)
Inventories: Additional Valuation Issues
447(52)
Learning Objectives
447(1)
Vignette: LIFO to the Rescue If Inflation Revives
447(1)
Lower of Cost or Market
448(7)
Lower of Cost or Market---Ceiling and Floor
449(1)
How Lower of Cost or Market Works
450(1)
Methods of Applying Lower of Cost or Market
451(1)
Recording ``Market'' Instead of Cost
452(2)
Evaluation of the Lower of Cost or Market Rule
454(1)
Valuation Bases
455(1)
Valuation at Net Realizable Value
455(1)
Valuation Using Relative Sales Value
456(1)
Purchase Commitments---A Special Problem
456(2)
The Gross Profit Method of Estimating Inventory
458(3)
Computation of Gross Profit Percentage
459(2)
Evaluation of Gross Profit Method
461(1)
Retail Inventory Method
461(5)
Retail Method Terminology
462(1)
Retail Inventory Method with Markups and Markdowns---Conventional Method
463(2)
Special Items Relating to Retail Method
465(1)
Evaluation of Retail Inventory Method
466(1)
Presentation and Analysis
466(3)
Presentation of Inventories
466(2)
Analysis of Inventories
468(1)
Summary of Learning Objectives, Key Terms
468(1)
LIFO Retail Methods
469(1)
LIFO Retail Methods
469(4)
Stable Prices---LIFO Retail Method
470(1)
Fluctuating Prices---Dollar-Value LIFO Retail Method
471(1)
Subsequent Adjustments under Dollar-Value LIFO Retail
472(1)
Changing from Conventional Retail to LIFO
473(26)
Summary of Learning Objective for Appendix 9A, Key Terms
474(1)
From Classroom to Career
475(1)
Questions
476(1)
Brief Exercises
477(1)
Exercises
478(6)
Problems
484(6)
Conceptual Cases
490(3)
Using Your Judgment: Financial Reporting Problem
493(1)
Financial Statement Analysis Cases
493(2)
Comparative Analysis Case
495(1)
Research Cases
495(1)
Writing Assignment
495(1)
Group Assignment
496(1)
Ethics Cases
497(1)
Whitepeak Corporation Module
497(2)
Acquisition and Disposition of Property, Plant, and Equipment
499(46)
Learning Objectives
499(1)
Vignette: Landfill Accounting That Smells
499(2)
Acquisition of Property, Plant, and Equipment
501(7)
Cost of Land
501(1)
Cost of Buildings
502(1)
Cost of Equipment
502(1)
Self-Constructed Assets
502(1)
Interest Costs During Construction
503(5)
Valuation
508(9)
Cash Discount
508(1)
Deferred Payment Contracts
509(1)
Lump Sum Purchase
510(1)
Issuance of Stock
510(1)
Exchanges of Nonmonetary Assets
511(4)
Accounting for Contributions
515(1)
Other Asset Valuation Methods
516(1)
Costs Subsequent to Acquisition
517(4)
Additions
518(1)
Improvements and Replacements
518(1)
Rearrangement and Reinstallation
519(1)
Repairs
519(1)
Summary of Costs Subsequent to Acquisition
520(1)
Dispositions of Plant Assets
521(24)
Sale of Plant Assets
521(1)
Involuntary Conversion
521(1)
Miscellaneous Problems
522(1)
Summary of Learning Objectives, Key Terms
522(1)
Questions
523(2)
Brief Exercises
525(1)
Exercises
526(8)
Problems
534(5)
Conceptual Cases
539(2)
Using Your Judgment: Financial Statement Analysis Case
541(1)
Research Cases
542(1)
Writing Assignment
543(1)
Group Assignment
543(1)
Ethics Case
544(1)
Whitepeak Corporation Module
544(1)
Depreciation, Impairments, and Depletion
545(48)
Learning Objectives
545(1)
Vignette: Is Nothing Sacred---Not Even Churches?
545(1)
Depreciation---A Method of Cost Allocation
546(11)
Factors Involved in the Depreciation Process
547(1)
Methods of Depreciation
548(3)
Special Depreciation Methods
551(2)
Selecting a Depreciation Method
553(1)
Special Depreciation Issues
554(3)
Impairments
557(3)
Recognizing Impairments
557(1)
Measuring Impairments
558(1)
Restoration of Impairment Loss
559(1)
Assets to Be Disposed Of
559(1)
Depletion
560(5)
Establishing a Depletion Base
560(1)
Write-off of Resource Cost
561(1)
Continuing Controversy
562(2)
Special Problems in Depletion Accounting
564(1)
Presentation and Analysis
565(4)
Presentation of Property, Plant, Equipment, and Natural Resources
565(1)
Analysis of Property, Plant, Equipment, and Natural Resources
566(2)
Summary of Learning Objectives, Key Terms
568(1)
Income Tax Depreciation
569(1)
Modified Accelerated Cost Recovery System
569(24)
Tax Lives (Recovery Periods)
570(1)
Tax Depreciation Methods
570(1)
Illustration---MACRS System
570(2)
Optional Straight-line Method
572(1)
Tax versus Book Depreciation
572(1)
Summary of Learning Objective for Appendix 11A, Key Terms
572(1)
Questions
572(2)
Brief Exercises
574(1)
Exercises
574(6)
Problems
580(4)
Conceptual Cases
584(2)
Using Your Judgment: Financial Reporting Problem
586(1)
Financial Statement Analysis Cases
586(1)
Comparative Analysis Case
587(1)
Research Cases
588(1)
Writing Assignment
588(1)
Group Assignment
588(1)
Ethics Case
589(1)
Whitepeak Corporation Module
590(1)
Perspectives on: High-Tech Accounting
591(2)
Intangible Assets
593(52)
Learning Objectives
593(1)
Vignette: Trying to Grasp the Intangible
593(1)
Intangible Asset Issues
594(3)
Characteristics
594(1)
Valuation
595(1)
Amortization of Intangibles
596(1)
Specifically Identifiable Intangibles
597(4)
Patents
597(1)
Copyrights
598(1)
Trademarks and Trade Names
598(1)
Leaseholds
599(1)
Organization Costs
600(1)
Franchises and Licenses
601(1)
Goodwill
601(5)
Recording Goodwill
602(2)
Amortization of Goodwill
604(2)
Negative Goodwill---Badwill
606(1)
Impairment of Intangible Assets
606(2)
Specifically Identifiable Intangibles
607(1)
Goodwill-Type Intangibles
607(1)
Research and Development Costs
608(4)
Identifying R & D Activities
608(1)
Accounting for R & D Activities
609(1)
Conceptual Questions
610(2)
Presentation of Intangibles and Related Items
612(3)
Intangibles
612(1)
Research and Development Costs
612(1)
Other Assets
613(1)
Summary, Key Terms
613(2)
Accounting for Computer Software Costs
615(1)
Diversity in Practice
615(1)
The Profession's Position
615(1)
Accounting for Capitalized Computer Software Costs
616(1)
Reporting Software Costs
616(1)
Setting Standards for Software Accounting
617(2)
Summary of Learning Objective for Appendix 12A
618(1)
Valuing Goodwill
618(1)
Excess Earnings Approach
619(2)
Finding a Normal Rate of Return
619(1)
Determining Future Earnings
619(1)
Choosing a Discount Rate to Apply to Excess Earnings
620(1)
Choosing a Discounting Period for Excess Earnings
621(1)
Other Methods of Valuation
621(24)
Summary of Learning Objective for Appendix 12B, Key Terms
622(1)
Questions
623(1)
Brief Exercises
624(1)
Exercises
625(8)
Problems
633(4)
Conceptual Cases
637(4)
Using Your Judgment: Financial Reporting Problem
641(1)
Financial Statement Analysis Cases
641(1)
Comparative Analysis Case
642(1)
Research Cases
642(1)
Writing Assignment
643(1)
Group Assignment
643(1)
Ethics Case
644(1)
Whitepeak Corporation Module
644(1)
Current Liabilities and Contingencies
645(54)
Learning Objectives
645(1)
Vignette: Drowning in Debt!
645(1)
Current Liabilities
646(1)
What Is a Liability?
646(1)
What Is a Current Liability?
647(13)
Accounts Payable
648(1)
Notes Payable
648(1)
Current Maturities of Long-Term Debt
649(1)
Short-Term Obligations Expected to Be Refinanced
650(7)
Dividends Payable
657
Returnable Deposits
652(1)
Unearned Revenues
652(1)
Sales Taxes Payable
653(1)
Property Taxes Payable
653(2)
Income Taxes Payable
655(1)
Employee-Related Liabilities
655(5)
Contingencies
660(1)
Gain Contingencies
660(1)
Loss Contingencies
660(8)
Litigation, Claims, and Assessments
662(1)
Guarantee and Warranty Costs
663(4)
Environmental Liabilities
667(1)
Self-Insurance
667(1)
Presentation and Analysis
668(31)
Presentation of Current Liabilities
668(1)
Presentation of Contingencies
669(2)
Analysis of Current Liabilities
671(1)
Summary of Learning Objectives, Key Terms
672(1)
From Classroom to Carreer
673(1)
Computation of Employees' Bonuses
674(2)
Summary of Learning Objective for Appendix 13A
676(1)
Questions
676(1)
Brief Exercises
677(1)
Exercises
678(7)
Problems
685(4)
Conceptual Cases
689(4)
Using Your Judgment: Financial Reporting Problem
693(1)
Financial Statement Analysis Cases
693(1)
Comparative Analysis Case
694(1)
Research Cases
694(1)
Writing Assignment
695(1)
Group Assignment
695(1)
Ethics Cases
696(1)
Whitepeak Corporation Module
697(2)
Long-Term Liabilities
699(58)
Learning Objectives
699(1)
Vignette: Long-Term Debt and a War Won!
699(1)
Bonds Payable
700(1)
Issuing Bonds
701(1)
Types and Ratings of Bonds
701(2)
Valuation of Bonds Payable---Discount and Premium
703(4)
Bonds Issued at Par on Interest Date
705(1)
Bonds Issued at Discount or Premium on Interest Date
705(1)
Bonds Issued between Interest Dates
706(1)
Effective Interest Method
707(3)
Bonds Issued at a Discount
707(1)
Bonds Issued at a Premium
708(1)
Accruing Interest
709(1)
Classification of Discount and Premium
710(1)
Costs of Issuing Bonds
710(1)
Treasury Bonds
711(1)
Extinguishment of Debt
711(2)
Long-Term Notes Payable
712(1)
Notes Issued at Face Value
713(1)
Notes Not Issued at Face Value
713(2)
Zero-Interest-Bearing Notes
713(1)
Interest-Bearing Notes
714(1)
Special Note Payable Situations
715(3)
Notes Issued for Cash and Other Rights
715(1)
Notes Issued for Property, Goods, and Services
716(1)
Imputed Interest
717(1)
Mortgage Notes Payable
718(1)
Reporting of Long-Term Debt
719(1)
Off-Balance-Sheet Financing
719(2)
Illustration
719(1)
Rationale
720(1)
Presentation and Analysis of Long-Term Debt
721(4)
Income Statement Presentation
721(1)
Balance Sheet Presentation
722(1)
Note Disclosure
722(1)
Analysis of Long-Term Debt
723(1)
Summary of Learning Objectives, Key Terms
724(1)
Accounting for Troubled Debt
725(1)
Accounting Issues
725(2)
Impairments
727(2)
Illustration of Loss on Impairment
727(2)
Troubled Debt Restructurings
729(6)
Settlement of Debt
729(1)
Modification of Terms
730(4)
Evaluation
734(1)
Summary of Accounting for Impairment and Troubled Debt Restructurings
735(22)
Summary of Learning Objective for Appendix 14A, Key Terms
736(1)
Questions
736(1)
Brief Exercises
737(2)
Exercises
739(5)
Problems
744(5)
Conceptual Cases
749(3)
Using Your Judgment: Financial Reporting Problem
752(1)
Financial Statement Analysis Cases
752(1)
Comparative Analysis Case
753(1)
Research Cases
753(1)
Writing Assignment
754(1)
Group Assignment
754(1)
Ethics Case
754(1)
Whitepeak Corporation Module
755(2)
Index
757(1)
Stockholders' Equity: Contributed Capital
757(40)
Learning Objectives
757(1)
Vignette: Stocking Up
757(1)
The Corporate Form
758(4)
State Corporate Law
759(1)
Capital Stock or Share System
759(1)
Variety of Ownership Interests
760(1)
Limited Liability of Stockholders
761(1)
Formality of Profit Distribution
762(1)
Corporate Capital
762(12)
Issuance of Stock
763(7)
Reacquisition of Shares
770(4)
Preferred Stock
774(3)
Features of Preferred Stock
775(1)
Debt Characteristics of Preferred Stock
776(1)
Paid-In Capital Presentation
777(3)
Summary of Learning Objectives, Key Terms
778(2)
Par Value Method
780(1)
Purchase of Treasury Stock
780(1)
Sale or Retirement of Treasury Stock
781(16)
Summary of Learning Objective for Appendix 15A
781(1)
Questions
782(1)
Brief Exercises
782(1)
Exercises
783(4)
Problems
787(4)
Conceptual Cases
791(2)
Using Your Judgment: Financial Reporting Problem
793(1)
Financial Statement Analysis Case
793(1)
Comparative Analysis Case
794(1)
Research Cases
794(1)
Writing Assignment
794(1)
Group Assignment
795(1)
Ethics Cases
795(1)
Whitepeak Corporation Module
796(1)
Stockholders' Equity: Retained Earnings
797(48)
Learning Objectives
797(1)
Vignette: Splitsville, Where More May Be More
797(1)
Retained Earnings
798(1)
Dividend Policy
799(12)
Legality of Dividends
799(1)
Financial Condition and Dividend Distributions
800(1)
Types of Dividends
801(7)
Stock Split
808(2)
Effects of Dividend Preferences
810(1)
Appropriation of Retained Earnings
811(3)
Recording Appropriation of Retained Earnings
812(1)
Disclosure of Restrictions on Retained Earnings
813(1)
Presentation and Analysis of Stockholders' Equity
814(6)
Presentation
814(1)
Analysis
815(3)
Summary of Learning Objectives, Key Terms
818(1)
Quasi-Reorganization
819(1)
Accounting Approaches
820(25)
Entries Illustrated
820(1)
Disclosure
821(1)
Summary of Learning Objective for Appendix 16A, Key Terms
822(1)
Questions
823(1)
Brief Exercises
824(1)
Exercises
824(6)
Problems
830(6)
Conceptual Cases
836(2)
Using Your Judgment: Financial Reporting Problem
838(1)
Financial Statement Analysis Cases
838(1)
Comparative Analysis Case
839(1)
Research Cases
839(1)
Writing Assignment
839(1)
Group Assignment
840(1)
Ethics Cases
841(1)
Whitepeak Corporation Module
842(1)
Perspectives on: Standard Setting
843(2)
Dilutive Securities and Earnings per Share
845(58)
Learning Objectives
845(1)
Vignette: Mergers Dilute Earnings per Share
845(1)
Dilutive Securities and Compensation Plans
846(1)
Accounting for Convertible Debt
846(3)
At Time of Issuance
847(1)
At Time of Conversion
847(1)
Induced Conversions
848(1)
Retirement of Convertible Debt
848(1)
Convertible Preferred Stock
849(1)
Stock Warrants
850(3)
Stock Warrants Issued with Other Securities
850(2)
Conceptual Questions
852(1)
Rights to Subscribe to Additional Shares
852(1)
Stock Compensation Plans
853(4)
The Major Accounting Issue
854(1)
Accounting for Stock Compensation
855(2)
Types of Plans
857(1)
Noncompensatory Plans
857(1)
Disclosure of Compensation Plans
857(4)
Debate over Stock Option Accounting
859(1)
Computing Earnings Per Share
860(1)
Earnings Per Share---Simple Capital Structure
861(4)
Preferred Stock Dividends
861(1)
Weighted Average Number of Shares Outstanding
862(1)
Comprehensive Illustration
863(2)
Earnings per Share---Complex Capital Structure
865(8)
Diluted EPS---Convertible Securities
865(2)
Diluted EPS---Options and Warrants
867(1)
Contingent Issue Agreement
868(1)
Antidilution Revisited
868(1)
EPS Presentation and Disclosure
869(1)
Summary
870(2)
Summary of Learning Objectives, Key Terms
872(1)
Stock Options---Additional Complications
873(1)
Determining Compensation Expense
873(7)
Stock Option Plans
874(1)
Stock Appreciation Rights
875(2)
Performance-Type Plans
877(1)
Summary of Compensation Plans
878(1)
Summary of Learning Objective for Appendix 17A, Key Terms
878(1)
Comprehensive Earnings per Share Illustration
879(1)
Diluted Earnings Per Share
880(23)
Summary of Learning Objective for Appendix 17B
883(1)
Questions
884(1)
Brief Exercises
885(1)
Exercises
886(6)
Problems
892(4)
Conceptual Cases
896(4)
Using Your Judgment: Financial Reporting Problem
900(1)
Financial Statement Analysis Case
900(1)
Comparative Analysis Case
900(1)
Research Cases
901(1)
Writing Assignment
901(1)
Ethics Case
901(1)
Whitepeak Corporation Module
902(1)
Investments
903(66)
Learning Objectives
903(1)
Vignette: Cost or Fair Value?
903(1)
Investments in Debt Securities
904(1)
Held-to-Maturity Securities
905(3)
Available-for-Sale Securities
908(3)
Illustration: Single Security
908(1)
Illustration: Portfolio
909(1)
Sale of Available-for-Sale Securities
909(1)
Financial Statement Presentation
910(1)
Trading Securities
911(2)
Investments in Equity Securities
912(1)
Holdings of Less than 20%
913(2)
Available-for-Sale Securities
913(2)
Trading Securities
915(1)
Holdings Between 20% and 50%
915(4)
Equity Method
916(3)
Holdings of More Than 50%
919(1)
Other Reporting Issues
920(1)
Financial Statement Presentation of Investments
920(3)
Reclassification Adjustments
920(1)
Comprehensive Illustration
921(2)
Impairment of Value
923(1)
Transfers Between Categories
924(1)
Fair Value Controversy
925(1)
Measurement Based on Intent
925(1)
Gains Trading
925(1)
Liabilities Not Fairly Valued
925(1)
Subjectivity of Fair Values
925(1)
Summary
926(5)
Summary of Learning Objectives, Key Terms
926(1)
Accounting Entries for the Transfer of Securities
927(1)
Transfer from Trading to Available-for-Sale
927(1)
Transfer from Available-for-Sale to Trading
928(1)
Transfer from Held-to-Maturity to Available-for-Sale
929(1)
Transfer from Available-for-Sale to Held-to-Maturity
929(1)
Summary of Learning Objective for Appendix 18A
930(1)
Changing from and to the Equity Method
931(1)
Change from the Equity Method
931(1)
Dividends in Excess of Earnings
931(1)
Change to the Equity Method
932(2)
Summary of Learning Objective for Appendix 18B
934(1)
Special Issues Related to Investments
934(1)
Revenue from Investments in Equity Securities
934(1)
Dividends Received in Stock
935(1)
Stock Rights
935(3)
Disposition of Rights
936(1)
Entries for Stock Rights
937(1)
Cash Surrender Value of Life Insurance
938(1)
Funds
939(5)
Entries for Funds
939(1)
Distinction between Funds and Reserves
940(1)
Accounting for Financial Instruments
941(1)
Derivatives
942(1)
Accounting Profession Pronouncements
943(1)
Disclosures about Fair Value of Financial Instruments
944(1)
Future Directions
945(24)
Summary of Learning Objective for Appendix 18D
945(1)
Questions
945(2)
Brief Exercises
947(1)
Exercises
948(7)
Problems
955(7)
Conceptual Cases
962(3)
Using Your Judgment: Financial Reporting Problem
965(1)
Financial Statement Analysis Case
965(1)
Comparative Analysis Case
966(1)
Research Cases
966(1)
Writing Assignments
966(1)
Group Assignment
967(1)
Ethics Case
967(1)
Whitepeak Corporation Module
968(1)
Revenue Recognition
969(58)
Learning Objectives
969(1)
Vignette: Anatomy of a Fraud
969(1)
Guidelines for Revenue Recognition
970(2)
Revenue Recognition at Point of Sale (Delivery)
972(2)
Sales with Buyback Agreements
972(1)
Sales When Right of Return Exists
973(1)
Trade Loading and Channel Stuffing
973(1)
Revenue Recognition Before Delivery
974(11)
Percentage-of-Completion Method
975(5)
Completed-Contract Method
980(1)
Long-Term Contract Losses
981(2)
Disclosures in Financial Statements
983(1)
Other Revenue Recognition Bases before Delivery
983(2)
Revenue Recognition After Delivery
985(10)
Installment Sales Accounting Method
985(7)
Cost Recovery Method
992(2)
Deposit Method
994(1)
Summary of Product Revenue Recognition Bases
995(1)
Concluding Remarks
995(3)
Summary of Learning Objectives, Key Terms
995(2)
From Classroom to Career
997(1)
Revenue Recognition for Special Sales Transactions
998(1)
Franchises
998(4)
The Franchise Sales Phenomenon
998(1)
Initial Franchise Fees
999(2)
Continuing Franchise Fees
1001(1)
Bargain Purchases
1001(1)
Options to Purchase
1001(1)
Franchisor's Costs
1001(1)
Disclosures of Franchisors
1001(1)
Consignments
1002(25)
Summary of Learning Objective for Appendix 19A, Key Terms
1003(1)
Questions
1003(1)
Brief Exercises
1004(1)
Exercises
1005(5)
Problems
1010(6)
Conceptual Cases
1016(4)
Using Your Judgment: Financial Reporting Problem
1020(1)
Financial Statement Analysis Case
1020(1)
Comparative Analysis Case
1020(1)
Research Cases
1021(1)
Writing Assignment
1021(1)
Group Assignment
1021(1)
Ethics Cases
1022(1)
Whitepeak Corporation Module
1023(2)
Perspectives on: University Accounting
1025(2)
Accounting for Income Taxes
1027(64)
Learning Objectives
1027(1)
Vignette: Death and Taxes? Certainly!
1027(1)
Fundamentals of Accounting for Income Taxes
1028(13)
Future Taxable Amounts and Deferred Taxes
1029(3)
Future Deductible Amounts and Deferred Taxes
1032(4)
Income Statement Presentation
1036(1)
Specific Differences
1036(3)
Tax Rate Considerations
1039(2)
Accounting for Net Operating Losses
1041(4)
Loss Carryback
1041(1)
Loss Carryforward
1041(1)
Loss Carryback Illustrated
1042(1)
Loss Carryforward Illustrated
1043(2)
Financial Statement Presentation
1045(4)
Balance Sheet Presentation
1045(2)
Income Statement Presentation
1047(2)
Disclosure of Operating Loss Carryforwards
1049(1)
Special Issues
1049(5)
Multiple Temporary Differences
1049(1)
Necessity for Valuation Allowance
1050(1)
Multiple Tax Rates
1051(1)
Alternative Minimum Tax
1052(1)
Intraperiod Tax Allocation
1053(1)
Review of the Asset-Liability Method
1054(5)
Implementation of the Asset-Liability Method
1054(1)
Some Conceptual Questions
1055(2)
Summary of Learning Objectives, Key Terms
1057(2)
Comprehensive Illustration of Interperiod Tax Allocation
1059(1)
First Year---1998
1059(4)
Taxable Income and Income Tax Payable---1998
1060(1)
Computing Deferred Income Taxes---End of 1998
1060(1)
Deferred Tax Expense (Benefit) and the Journal Entry to Record Income Taxes---1998
1061(1)
Financial Statement Presentation---1998
1062(1)
Second Year---1999
1063(3)
Taxable Income and Income Tax Payable---1999
1063(1)
Computing Deferred Income Taxes---End of 1999
1064(1)
Deferred Tax Expense (Benefit) and the Journal Entry to Record Income Taxes---1999
1064(1)
Financial Statement Presentation---1999
1065(1)
Summary of Learning Objective for Appendix 20A
1065(1)
Conceptual Aspects of Interperiod Tax Allocation
1066(1)
Comprehensive Allocation Versus Partial Allocation
1066(1)
Conceptual Approaches to Deferred Income Taxes
1067(24)
Deferred Method
1067(1)
Asset-Liability Method
1067(1)
Net-of-Tax Method
1068(1)
An Illustration of the Different Methods of Tax Allocation
1068(1)
Summary of Learning Objective for Appendix 20B, Key Terms
1069(1)
Questions
1070(1)
Brief Exercises
1071(1)
Exercises
1072(9)
Problems
1081(3)
Conceptual Cases
1084(3)
Using Your Judgment: Financial Reporting Problem
1087(1)
Financial Statement Analysis Case
1087(1)
Comparative Analysis Case
1088(1)
Research Cases
1088(1)
Writing Assignment
1088(1)
Group Assignment
1089(1)
Ethics Case
1089(1)
Whitepeak Corporation Module
1090(1)
Accounting for Pensions and Postretirement Benefits
1091(68)
Learning Objectives
1091(1)
Vignette: Thinking about Tomorrow
1091(1)
Nature of Pension Plans
1092(3)
Defined Contribution Plan
1094(1)
Defined Benefit Plan
1094(1)
The Role of Actuaries in Pension Accounting
1095(1)
Accounting for Pensions
1095(5)
Alternative Measures of the Liability
1095(2)
Capitalization versus Noncapitalization
1097(1)
Components of Pension Expense
1098(2)
Using a Pension Work Sheet
1100(10)
1997 Entries and Work Sheet
1101(2)
Amortization of Unrecognized Prior Service Cost (PSC)
1103(1)
1998 Entries and Work Sheet
1104(1)
Gain or Loss
1105(4)
1999 Entries and Work Sheet
1109(1)
Minimum Liability
1110(4)
Minimum Liability Computation
1111
Financial Statement Presentation
1112Ca(1)
Work Sheet Illustration
1113(1)
Reporting Pension Plans in Financial Statements
1114(12)
Within the Financial Statements
1115(1)
Within the Notes to the Financial Statements
1115(1)
Illustration of Pension Note Disclosure
1116(2)
2000 Entries and Work Sheet---A Comprehensive Illustration
1118(3)
The Pension Reform Act of 1974
1121(3)
Summary of Learning Objectives, Key Terms
1124(2)
Accounting for Postretirement Benefits
1126(1)
New Accounting Standard
1126(1)
Differences between Pension Benefits and Health Care Benefits
1127(1)
Postretirement Benefits Accounting Provisions
1128(3)
Obligations under Postretirement Benefits
1129(1)
Postretirement Expense
1129(1)
The Transition Amount
1130(1)
Illustrative Accounting Entries
1131(4)
1997 Entries and Work Sheet
1131(2)
Recognition of Gains and Losses
1133(1)
1998 Entries and Work Sheet
1133(2)
Amortization of Unrecognized Net Gain or Loss in 1999
1135(1)
Disclosures in Notes to the Financial Statements
1135(1)
Actuarial Assumptions and Conceptual Issues
1135(24)
Summary of Learning Objectives for Appendix 21A, Key Terms
1136(1)
Questions
1136(1)
Brief Exercises
1137(1)
Exercises
1138(8)
Problems
1146(4)
Conceptual Cases
1150(4)
Using Your Judgment: Financial Reporting Problem
1154(1)
Financial Statement Analysis Case
1154(1)
Comparative Analysis Case
1154(1)
Research Cases
1155(1)
Writing Assignment
1155(1)
Group Assignment
1156(1)
Ethics Cases
1156(1)
Whitepeak Corporation Module
1157(2)
Accounting for Leases
1159(64)
Learning Objectives
1159(1)
Vignette: More Companies Ask ``Why Buy?''
1159(1)
Basics of Leasing
1160(3)
Advantages of Leasing
1161(1)
Conceptual Nature of a Lease
1162(1)
Accounting by Lessee
1163(8)
Capitalization Criteria
1164(3)
Asset and Liability Accounted for Differently
1167(1)
Capital Lease Method (Lessee)
1167(3)
Operating Method (Lessee)
1170(1)
Comparison of Capital Lease with Operating Lease
1170(1)
Accounting by Lessor
1171(7)
Economics of Leasing
1172(1)
Classification of Leases by the Lessor
1172(2)
Direct Financing Method (Lessor)
1174(3)
Operating Method (Lessor)
1177(1)
Special Accounting Problems
1178(12)
Residual Values
1178(5)
Sales-Type Leases (Lessor)
1183(2)
Bargain Purchase Option (Lessee)
1185(1)
Initial Direct Costs (Lessor)
1186(1)
Current versus Noncurrent
1186(1)
Disclosing Lease Data
1187(3)
Lease Accounting---Unsolved Problems
1190(1)
Illustrations of Different Lease Arrangements
1191(7)
Harmon, Inc.
1191(1)
Arden's Oven Co.
1192(1)
Mendota Truck Co.
1193(1)
Appleland Computer
1194(1)
Summary of Learning Objectives, Key Terms
1194(2)
From Classroom to Career
1196(2)
Sale-Leasebacks
1198(1)
Determining Asset Use
1198(1)
Lessee
1198(1)
Lessor
1199(1)
Sale-Leaseback Illustration
1199(24)
Summary of Learning Objective for Appendix 22A, Key Terms
1200(1)
Questions
1201(1)
Brief Exercises
1202(1)
Exercises
1203(4)
Problems
1207(6)
Conceptual Cases
1213(3)
Using Your Judgment: Financial Reporting Problem
1216(1)
Financial Statement Analysis Case
1216(1)
Comparative Analysis Case
1216(1)
Research Cases
1217(1)
Writing Assignment
1217(1)
Group Assignments
1217(2)
Ethics Case
1219(1)
Whitepeak Corporation Module
1219(2)
Perspective on: Entertainment Accounting
1221(2)
Accounting Changes and Error Analysis
1223(50)
Learning Objectives
1223(1)
Vignette: An Art or a Science?
1223(1)
Accounting Changes
1224(1)
Types of Accounting Changes
1224(1)
Changes in Accounting Principle
1225(8)
Cumulative-Effect Type Accounting Change
1226(3)
Retroactive-Effect Type Accounting Change
1229(3)
Change to LIFO Method
1232(1)
Changes in Accounting Estimate
1233(2)
Reporting a Change in Entity
1235(1)
Reporting a Correction of an Error
1235(2)
Illustration
1236(1)
Summary of Accounting Changes and Corrections of Errors
1237(2)
Motivations for Change
1239(2)
Error Analysis
1240(1)
Balance Sheet Errors
1241(1)
Income Statement Errors
1241(1)
Balance Sheet and Income Statement Effects
1241(4)
Counterbalancing Errors
1242(2)
Noncounterbalancing Errors
1244(1)
Comprehensive Illustration: Numerous Errors
1245(2)
Preparation of Financial Statements with Error Corrections
1247(26)
Summary of Learning Objectives, Key Terms
1248(2)
Questions
1250(1)
Brief Exercises
1251(1)
Exercises
1251(6)
Problems
1257(9)
Conceptual Cases
1266(3)
Using Your Judgment: Financial Reporting Problem
1269(1)
Comparative Analysis Case
1269(1)
Research Cases
1269(1)
Writing Assignment
1270(1)
Group Assignment
1270(1)
Ethics Case
1271(1)
Whitepeak Corporation Module
1272(1)
Statement of Cash Flows
1273(68)
Learning Objectives
1273(1)
Vignette: Don't Take Cash Flow for Granted
1273(1)
Preparation of the Statement of Cash Flows
1274(1)
Classification of Cash Flows
1275(1)
Format of the Statement of Cash Flows
1276(1)
Steps in Preparation
1277(1)
First Illustration---1997
1278(3)
Determine the Change in Cash
1278(1)
Determine Net Cash Flow from Operating Activities
1278(2)
Determine Net Cash Flows from Investing and Financing Activities
1280(1)
Statement of Cash Flows---1997
1281(1)
Second Illustration---1998
1281(3)
Determine the Change in Cash
1282(1)
Determine Net Cash Flow from Operating Activities---Indirect Method
1282(1)
Determine Net Cash Flows from Investing and Financing Activities
1283(1)
Statement of Cash Flows---1998
1284(1)
Third Illustration---1999
1284(4)
Determine the Change in Cash
1285(1)
Determine Net Cash Flow from Operating Activities---Indirect Method
1285(2)
Determine Cash Flows from Investing and Financing Activities
1287(1)
Statement of Cash Flows---1999
1287(1)
Sources of Information for the Statement of Cash Flows
1288(1)
Net Cash Flow from Operating Activities---Indirect versus Direct Method
1288(7)
Indirect Method
1289(1)
Direct Method---An Illustration
1289(4)
Direct versus Indirect Controversy
1293(2)
Special Problems in Statement Preparation
1295(6)
Adjustments Similar to Depreciation
1295(1)
Accounts Receivable (Net)
1296(2)
Other Working Capital Changes
1298(1)
Net Losses
1298(1)
Gains
1299(1)
Stock Options
1299(1)
Postretirement Benefit Costs
1299(1)
Extraordinary Items
1299(1)
Significant Noncash Transactions
1300(1)
Usefulness of the Statement of Cash Flows
1301(2)
Use of a Work Sheet
1301(2)
Preparation of the Work Sheet
1303(2)
Analysis of Transactions
1305(5)
Preparation of Statement
1310(31)
Summary of Learning Objectives, Key Terms
1310(2)
From Classroom to Career
1312(1)
Questions
1313(1)
Brief Exercises
1314(2)
Exercises
1316(8)
Problems
1324(10)
Conceptual Cases
1334(3)
Using Your Judgment: Financial Reporting Problem
1337(1)
Financial Statement Analysis Case
1337(1)
Comparative Analysis Case
1338(1)
Research Case
1338(1)
Writing Assignments
1339(1)
Group Assignments
1339(1)
Ethics Case
1340(1)
Full Disclosure in Financial Reporting
1341(80)
Learning Objectives
1341(1)
Vignette: What Annual Reports Won't Tell You
1341(1)
Full Disclosure Principle
1342(2)
Increase in Reporting Requirements
1343(1)
Differential Disclosure
1344(1)
Notes to the Financial Statements
1344(3)
Accounting Policies
1345(1)
Common Notes
1346(1)
Disclosure Issues
1347(12)
Disclosure of Special Transactions or Events
1347(2)
Reporting for Diversified (Conglomerate) Companies
1349(5)
Interim Reports
1354(5)
Auditor's and Management's Reports
1359(4)
Auditor's Report
1359(3)
Management's Reports
1362(1)
Current Reporting Issues
1363(7)
Reporting on Financial Forecasts and Projections
1363(2)
Summary Annual Reports
1365(1)
Fraudulent Financial Reporting
1366(2)
Criteria for Making Accounting and Reporting Choices
1368(1)
Summary of Learning Objectives, Key Terms
1369(1)
Accounting for Changing Prices
1370(1)
Constant Dollar Accounting
1370(7)
Price-Level Indexes
1371(1)
Monetary and Nonmonetary Items
1371(1)
Effects of Holding Monetary and Nonmonetary Items
1372(1)
Constant Dollar Illustration
1373(3)
Advantages and Disadvantages of Constant Dollar Accounting
1376(1)
Current Cost Accounting
1377(4)
Current Cost Adjustments
1377(1)
Current Cost Income Statement
1378(1)
Current Cost Balance Sheet
1379(1)
Advantages and Disadvantages of Current Cost
1380(1)
Profession's Position on Changing Price Information
1381(1)
Summary of Learning Objectives for Appendix 25A, Key Terms
1381(1)
Basic Financial Statement Analysis
1382(1)
Perspective on Financial Statement Analysis
1382(1)
Ratio Analysis
1383(3)
Limitations of Ratio Analysis
1384(2)
Comparative Analysis
1386(1)
Percentage (Common Size) Analysis
1387(34)
Summary of Learning Objectives for Appendix 25B, Key Terms
1388(1)
Questions
1389(1)
Brief Exercises
1390(1)
Exercises
1391(6)
Problems
1397(2)
Conceptual Cases
1399(7)
Using Your Judgment: Financial Reporting Problem
1406(1)
Financial Statement Analysis Cases
1406(2)
Comparative Analysis Case
1408(1)
Research Cases
1408(1)
Writing Assignment
1408(1)
Group Assignment
1409(1)
Ethics Cases
1410(11)
Index1421

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