9780324179828

Intermediate Accounting

by
  • ISBN13:

    9780324179828

  • ISBN10:

    0324179820

  • Edition: 15th
  • Format: Hardcover
  • Copyright: 2/20/2003
  • Publisher: Cengage Learning
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Summary

Study the central activities of a business including today's hot topics to learn accounting principles! INTERMEDIATE ACCOUNTING presents a user/decision making approach, combined with the necessary coverage of GAAP, to help you understand accounting in terms of what goes on in an actual business. The text's efficient format is not overwhelming, and it blends the core concepts of accounting principles with procedural applications. An expansive set of end-of-chapter material helps you prepare for exams.

Table of Contents

PART 1: Foundations of Financial Accounting
Financial Reporting
2(48)
A Review of the Accounting Cycle
50(50)
The Balance Sheet and Notes to the Financial Statements
100(64)
The Income Statement
164(70)
The Statement of Cash Flows
234(80)
PART 2: Primary Activities of a Business
Section 1: Operating Activities
Earnings Management
314(40)
The Revenue/Receivables/Cash Cycle
354(66)
Revenue Recognition
420(60)
Inventory and Cost of Goods Sold
480(86)
Section 2: Financing Activities
Debt Financing
566(72)
Equity Financing
638(70)
Section 3: Investing Activities
Investments in Noncurrent Operating Assets---Acquisition
708(72)
Investments in Noncurrent Operating Assets---Utilization and Retirement
780(68)
Investments in Debt and Equity Securities
848(70)
PART 3: Additional Activities and Common Disclosures of a Business
Leases
918(68)
Income Taxes
986(52)
Employee Compensation---Payroll, Pensions, and Other Compensation Issues
1038(68)
Derivatives, Contingencies, Business Segments, and Interim Reports
1106(58)
Part 4: Other Dimensions of Financial Reporting
Earnings Per Share
1164(44)
Accounting Changes and Error Corrections
1208(52)
Analysis of Financial Statements
1260
Appendices
A The Walt Disney Company 2001 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 and Internet Sites
I-19

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