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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.
Chapter 15. Stockholders' Equity.
Chapter 16. Dilutive Securities anad Earniings Per Share.
Chapter 17. Investments.
Chapter 18. Revenue Recognition.
Chapter 19. Accounting for Income Taxes.
Chapter 20 Accounting for Pensions and Postretirement Benefits.
Chapter 21. Accounting for Leases.
Chapter 22. Accounting Changes and Error Analysis.
Chapter 23. Statement of Cash Flows.
Chapter 24. Full Disclosure in Financial Reporting.
Appendix A: Basic Financial Statement Analysis.
Appendix B: International Accounting Standards.
Time Value of Money Tables.
Official Accounting Pronouncements.