Intermediate Accounting

SECTION 1The Role of Accounting as an Information System1.Environment and Theoretical Structure of Financial Accounting2.Review of the Accounting Process3.The Balance Sheet and Financial Disclosures4.The Income Statement, Comprehensive Income, and the Statement of Cash Flows5.Revenue Recognition and Profitability Analysis6.Time Value of Money Concepts
SECTION 2Assets7.Cash and Receivables8.Inventories: Measurement9.Inventories: Additional Issues10.Property, Plant, and Equipment and Intangible Assets: Acquisition11.Property, Plant, and Equipment and Intangible Assets: Utilization and Disposition12.Investments
SECTION 3Liabilities and Shareholders' Equity13.Current Liabilities and Contingencies14.Bonds and Long-Term Notes15.Leases16.Accounting for Income Taxes17.Pensions and Other Postretirement Benefits18.Shareholders’ Equity
SECTION 4Additional Financial Reporting Issues19.Share-Based Compensation and Earnings Per Share20.Accounting Changes and Error Corrections21.The Statement of Cash Flows Revisited
1.Appendix A: Derivatives2.Appendix B: PetSmart Annual Report (selected pages)3.Appendix C: IFRS Comprehensive Case