Intermediate Accounting / Edition 13by K. Fred Skousen, James D. Stice, Earl K. Stice
Pub. Date: 08/28/1997
Publisher: Cengage Learning
Intermediate Accounting presents accounting from the perspective of the essential activities of business: operating, investing, and financing. Students will see accounting as it is in the real world an essential component of the management function and decision-making process.
Table of ContentsPART 1: FOUNDATIONS OF FINANCIAL ACCOUNTING. 1. Financial Reporting. 2. A Review of the Accounting Cycle. 3. The Balance Sheet and Notes to the Financial Statements. 4. The Income Statement. 5. The Statement of Cash Flows. PART 2: PRIMARY ACTIVITIES OF A BUSINESS. SECTION 1: OPERATING ACTIVITIES. 6. The Revenue/Receivables/Cash Cycle. 7. Complexities of Revenue Recognition. 8. Cost of Goods Sold and Inventory: Identification and Valuation. 9. Cost of Goods Sold and Inventory: Estimation and Noncost Valuation. SECTION 2: FINANCING ACTIVITIES. 10. Debt Financing. 11. Equity Financing. SECTION 3: INVESTING ACTIVITIES. 12. Investments in Noncurrent Operating Assets Acquisition. 13. Investments in Noncurrent Operating Assets Utilization and Retirement. 14. Investments in Debt and Equity Securities. PART 3: ADDITIONAL ACTIVITIES AND COMMON DISCLOSURES OF A BUSINESS. 15. Leases. 16. Income Taxes. 17. Employee Compensation Payroll, Pensions, and Other Compensation Issues. 18. Derivatives, Contingencies, Business Segments, and Interim Reports. PART 4: OTHER DIMENSIONS OF FINANCIAL REPORTING. 19. Earnings Per Share. 20. Accounting Changes and Error Corrections. 21. Analysis of Financial Statements. APPENDICES: A. The Walt Disney Company 1998 Annual Report. B. Time Value of Money. C. Index of References to APB and FASB Pronouncements. D. Glossary. E. Check Figures. INDICES: Subject Index. Index of Real Companies and Internet Sites.
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