Intermediate Accounting

by Loren A. Nikolai; ikolai; John D. Bazley

• ISBN13: 9780324007312
• ISBN10: 0324007310
• Format: Paperback
• Copyright: 1999-06-09
• Publisher: South-Western College Pub

Table of Contents

PART 1 Financial Reporting: Concepts, Financial Statements, and Related Disclosures
The Environment of Financial Reporting	2	(24)
Financial Reporting: Its Conceptual Framework	26	(28)
The Balance Sheet and the Statement of Changes in Stockholders' Equity	54	(46)
The Income Statement and Statement of Cash Flows	100	(69)
Additional Aspects of Financial Reporting and Financial Analysis	169	(57)
PART 2 Financial Reporting: Asset Measurement and Income Determination
Cash and Receivables	226	(51)
Inventories: Cost Measurement and Flow Assumptions	277	(48)
Inventories: Special Valuation Issues	325	(39)
Property, Plant, and Equipment: Acquisition and Disposal	364	(41)
Depreciation and Depletion	405	(40)
Intangibles	445	(39)
PART 3 Financial Reporting: Valuation of Liabilities and Investments
Current Liabilities and Contingencies	484	(45)
Long-Term Liabilities and Receivables	529	(58)
Investments	587	(55)
PART 4 Financial Reporting: Stockholders' Equity
Contributed Capital	642	(56)
Earnings Per Share and Retained Earnings	698	(58)
PART 5 Financial Reporting: Special Topics
Income Recognition and Measurement of Net Assets	756	(71)
Accounting for Income Taxes	827	(51)
Accounting for Postemployment Benefits	878	(62)
Accounting for Leases	940	(56)
The Statement of Cash Flows	996	(63)
Accounting Changes and Errors	1059
Appendix A The Coca-Cola Company 1997 Annual Report: Financial Section	A1
Appendix B List of Official Pronouncements of the AICPA and FASB	B1
Appendix C Review of the Accounting Process	C1
Appendix D Compound Interest	D1
Index	I1