Intermediate Accounting

by Skousen, K. Fred

• ISBN13: 9780324013078
• ISBN10: 0324013078
• Format: Paperback
• Copyright: 2000-04-06
• Publisher: South-Western College Pub

Summary

From advances in technology to changing attitudes, this textbook explores the essential concepts of accounting with an engaging style that encourages students to read, think, and explore. Color illustrations occur throughout text. Related Web site offers many additional resources. DLC: Accounting

Table of Contents

Part 1 Foundations of Financial Accounting
Financial Reporting	2	(42)
A Review of the Accounting Cycle	44	(54)
The Balance Sheet and Notes to the Financial Statements	98	(60)
The Income Statement	158	(64)
The Statement of Cash Flows	222	(86)
Part 2 Primary Activities of a Business
Operating Activities
The Revenue/Receivables/Cash Cycle	308	(62)
Complexities of Revenue Recognition	370	(52)
Cost of Goods Sold and Inventory: Identification and Valuation	422	(66)
Cost of Goods Sold and Inventory: Estimation and Noncost Valuation	488	(46)
Financing Activities
Debet Financing	534	(66)
Equity Financing	600	(76)
Investing Activities
Investments in Noncurrent Operating Assets---Acquisition	676	(62)
Investments in Noncurrent Operating Assets---Utilization and Retirement	738	(54)
Investments in Debt and Equity Securities	792	(66)
Part 3 Additional Activities and Common Disclosures of a Business
Leases	858	(62)
Income Taxes	920	(52)
Employee Compensation---Payroll, Pensions, and Other Compensation Issues	972	(76)
Derivatives, Contingencies, Business Segments, and Interim Reports	1048	(52)
Part 4 Other Dimensions of Financial Reporting
Earnings Per Share	1100	(40)
Accounting Changes and Error Corrections	1140	(44)
Analysis of Financial Statements	1184
Appendices
A The Walt Disney Company 1998 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-15