Intermediate Accounting

by Nikolai, Loren A.; Bazley, John D.; Jones, Jefferson P.

• ISBN13: 9780324300987
• ISBN10: 0324300980
• Edition: 10th
• Format: Paperback
• Copyright: 2006-01-02
• Publisher: South-Western College Pub

Summary

INTERMEDIATE ACCOUNTING 10e provides the perfect combination of professional language and vibrant pedagogy to facilitate the transition from financial principles to the professional accounting world and beyond. With an eye to the preparing students for professional accounting careers, the text's comprehensive coverage of GAAP is clearly and consistently presented through the text complete with the benefit of the authors' insight both through in-text commentary and fully coordinated, author-written end-of-chapter material.

Table of Contents

Financial Reporting: Concepts, Financial Statements, and Related Disclosures

The Environment of Financial Reporting

Financial Reporting: Its Conceptual Framework

Review of the Accounting Process

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. Time Value of Money Module

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 Post-employment Benefits

Accounting for Leases

The Statement of Cash Flows

Accounting Changes and Errors

Appendices

The Coca-Cola Company Annual Report: Financial Section

List of Official Pronouncements of the AICPA and FASB

Index

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