Intermediate Accounting / Edition 12

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More About This Textbook

Product Details

  • ISBN-13: 9780538834094
  • Publisher: South-Western
  • Publication date: 10/28/1994
  • Edition description: 12TH
  • Edition number: 12
  • Pages: 960
  • Product dimensions: 8.38 (w) x 10.46 (h) x 1.73 (d)

Table of Contents

Pt. 1 Overview of Accounting and Its Theoretical Foundation
1 Financial Reporting and the Accounting Profession 2
2 A Conceptual Framework of Accounting 27
3 Review of the Accounting Process 56
4 The Income Statement 105
5 The Balance Sheet 144
6 Statement of Cash Flows 182
7 Time Value of Money: Accounting Applications 232
Pt. 2 Assets
8 Cash and Temporary Investments 266
9 Receivables 306
10 Inventories--Cost Allocation and Valuation 346
11 Inventories--Estimation and Noncost Valuation Procedures 392
12 Noncurrent Operating Assets--Acquisition 425
13 Noncurrent Operating Assets--Utilization and Retirement 472
14 Long-Term Investments in Equity Securities and Other Assets 522
Pt. 3 Liabilities and Equity
15 Liabilities--Current and Contingent 554
16 Accounting for Long-Term Debt Securities 591
17 Owners' Equity--Contributed Capital 623
18 Owners' Equity--Retained Earnings 670
Pt. 4 Special Problems in Income Determination and Reporting
19 Complexities of Revenue Recognition 704
20 Accounting for Leases 746
21 Accounting Changes and Error Corrections 796
Pt. 5 Financial Reporting
22 Financial Statement Analysis 828
App. A: Illustrative Financial Statements 877
App. B: Glossary 900
App. C: Index of References to APB and FASB Pronouncements 917
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