Intermediate Accounting

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

• ISBN13: 9780324304121
• ISBN10: 0324304129
• Format: Hardcover
• Copyright: 2004-05-11
• Publisher: South-Western College Pub

Summary

In balancing conceptual and procedural intermediate financial accounting material, the ninth edition of this text offers students a strong foundation on which to build an understanding of today's accounting information needs. With up-to-date content reflecting the recent FASB changes, this text will assist students in gaining a clear understanding of the topics key to success in both their careers as professional accountants and their goal of passing the CPA examination.

Table of Contents

Financial Reporting: Concepts, Financial Statements, And Related Disclosures

The Environment of Financial Reporting

Financial Reporting: Its Conceptual Framework

The Balance Sheet and Statement of Changes in Stockholders' Equity

The Income Statement and Statement of Cash Flows

Additional Aspects of Financial Reporting and Financial Analysis

Financial Reporting: Asset Measurement And Income Determination

Cash and Receivables

Inventories: Cost Measurement and Flow Assumptions

Inventories: Special Valuation Issues

Property, Plant, and Equipment: Acquisition and Disposal

Depreciation and Depletion

Intangibles

Financial Reporting: Valuation Of Liabilities And Investments

Current Liabilities and Contingencies

Long-Term Liabilities and Receivables

Investments

Financial Reporting: Stockholders' Equity

Contributed Capital

Earnings Per Share and Retained Earnings

Financial Reporting: Special Topics

Income Recognition and Measurement of Net Assets

Accounting for Income Taxes

Accounting for Postemployment Benefits

Accounting for Leases

The Statement of Cash Flows

Accounting Changes and Errors

The Coca-Cola Company 2001 Annual Report: Financial Section

List of Official Pronouncements of the AICPA and FASB

Review of the Accounting Process

Compound Interest

Accounting for Changes in Price

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