Intermediate Accounting / Edition 12

Intermediate Accounting / Edition 12

by Jay M. Smith, Fred Skousen, K. Fred Skousen

ISBN-10: 0538834099

ISBN-13: 9780538834094

Pub. Date: 10/28/1994

Publisher: South-Western

Product Details

Publication date:
Edition description:
Product dimensions:
8.38(w) x 10.46(h) x 1.73(d)

Table of Contents

Pt. 1Overview of Accounting and Its Theoretical Foundation
1Financial Reporting and the Accounting Profession2
2A Conceptual Framework of Accounting27
3Review of the Accounting Process56
4The Income Statement105
5The Balance Sheet144
6Statement of Cash Flows182
7Time Value of Money: Accounting Applications232
Pt. 2Assets
8Cash and Temporary Investments266
10Inventories--Cost Allocation and Valuation346
11Inventories--Estimation and Noncost Valuation Procedures392
12Noncurrent Operating Assets--Acquisition425
13Noncurrent Operating Assets--Utilization and Retirement472
14Long-Term Investments in Equity Securities and Other Assets522
Pt. 3Liabilities and Equity
15Liabilities--Current and Contingent554
16Accounting for Long-Term Debt Securities591
17Owners' Equity--Contributed Capital623
18Owners' Equity--Retained Earnings670
Pt. 4Special Problems in Income Determination and Reporting
19Complexities of Revenue Recognition704
20Accounting for Leases746
21Accounting Changes and Error Corrections796
Pt. 5Financial Reporting
22Financial Statement Analysis828
App. A: Illustrative Financial Statements877
App. B: Glossary900
App. C: Index of References to APB and FASB Pronouncements917

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