Intermediate Accounting

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  • Edition: 9th
  • Format: Hardcover
  • Copyright: 1999-07-01
  • Publisher: John Wiley & Sons Inc
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Keeping its finger on the pulse of the profession, the new twelfth edition of this bestselling book effectively prepares readers for their accounting futures. They'll find the latest information in the field, including Sarbanes-Oxley Act legislation as well as proven tips for passing the computerized CPA exam. Reflecting the demands for entry-level accountants, the focus of this book is on fostering critical thinking skills, reducing emphasis on memorization and encouraging more analysis and interpretation by requiring use of technology tools, spreadsheets and databases. It integrates numerous examples from real corporations throughout the chapters to clearly demonstrate how accounting principles and techniques are applied in practice.

Table of Contents

Financial Accounting and Accounting Standards.
Conceptual Framework Underlying Financial Accounting.
The Accounting Information System.
Income Statement and Related Information.
Balance Sheet and Statement of Cash Flows.
Accounting and the Time Value of Money.
Cash and Receivables.
Valuation of Inventories: A Cost Basis Approach.
Inventories: Additional Valuation Issues.
Acquisition and Disposition of Property, Plant, and Equipment.
Depreciation, Impairments, and Depletion.
Intangible Assets.
Current Liabilities and Contingencies.
Long-Term Liabilities.Stockholders' Equity: Contributed Capital.
Stockholders' Equity: Retained Earnings.
Dilutive Securities and Earnings per Share.
Revenue Recognition.
Accounting for Income Taxes.
Accounting for Pensions and Postretirement Benefits.
Accounting for Leases.
Accounting Changes and Error Analysis.
Statement of Cash Flows.
Full Disclosure in Financial Reporting.

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