Intermediate Accounting with Becker CD-ROM / Edition 1

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Overview

Designed for the intermediate financial accounting course, this text focuses on relating accounting concepts to accounting practice. Of the book's 21 chapters, eight are devoted to the FASB's Conceptual Framework and accounting concepts. This conceptual approach is consistent with the call for a focus on learning instead of memorizing.

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Product Details

  • ISBN-13: 9780324068764
  • Publisher: Cengage Learning
  • Publication date: 1/24/2003
  • Edition description: New Edition
  • Edition number: 1
  • Pages: 1072
  • Product dimensions: 8.24 (w) x 11.40 (h) x 1.36 (d)

Meet the Author

David Rees

W. David Rees is a former Principal Lecturer in Management at the University of Westminster. He has extensive consultancy experience in the UK and overseas, both in the private and public sectors. He is a Chartered Fellow of the Chartered Institute of Personnel Development and is a member of the Advisory Conciliation and Arbitration Service's panel of independent arbitrators.

Lynn L Rees is a Mays Faculty Fellow in the Mays Business School at Texas A&M University. He holds a bachelor's degree from Southern Utah University and a Ph.D. degree from Arizona State University. Dr. Rees has taught various accounting classes to undergraduate and master's level students, as well as Ph.D. seminars. Prior to joining the faculty at Texas A&M, he taught at Washington State University, University of Massachusetts-Amherst, and Arizona State University. Dr. Rees has published papers in The Accounting Review, Journal of Accounting Research, and Journal of Finance, among others. He is an Associate Editor of Advances in Accounting and serves on the editorial boards of several other journals. Dr. Rees' research papers have been presented in the United States, South America, Asia, and Europe. Dr. Rees and his wife, Barbara, have five children: Derek, Heidi, Travis, Jeremy, and Jacob.

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Table of Contents

PART 1: FOUNDATIONS 1. Development of Accounting and Financial Reporting 2. Review of the Accounting Cycle and Financial Reporting 3. Introduction to Financial Statement Analysis 4. The Conceptual Framework of Accounting PART 2: APPLYING THE CONCEPTUAL FRAMEWORK 5. Historical Cost Principle: Acquiring Assets 6. Matching Principle: Recognizing Costs of Inventory as Expenses 7. Matching Principle: Immediate Recognition and Systematic and Rational Allocation 8. Revenue Recognition Principle 9. Reporting Income: Classifications and EPS 10. Financial Reporting for Assets 11. Present Value Principle - Incurring Long-Term Liabilities 12. Financial Reporting for Liabilities 13. Legal Capital and Basic Stockholders'' Equity Transactions 14. More Transactions with and Reports to Owners 15. Financial Reporting for Marketable Securities and Comprehensive Income 16. Statement of Cash Flows PART 3: SPECIAL REPORTING ISSUES 17. Accounting for Leases 18. Accounting for Pensions 19. Accounting for Income Taxes 20. Foreign Currency Transactions 21. Foreign Currency Hedge Accounting

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