Integrating financial statement analysis throughout, Intermediate Accounting, 3e was developed around those concepts of most use to professionals-profitability, liquidity, and solvency. The result is a refreshing change from other intermediate accounting books that can often seem like encyclopedias. Hartman is a concise book organized along the lines of analysis and information usefulness and strong coverage of intermediate procedures.
Table of ContentsPART I: BACKGROUND CORE. 1. The Conceptual Framework and Objectives of Financial Reporting. 2. The Accounting Process. 3. Balance Sheet and Owners' Interests. PART II: PROFITABILITY AND OPERATIONAL EFFICIENCY. 4. Conceptual Foundations of Accrual AccountingRevenue Recognition. 5. Conceptual Foundations of Accrual AccountingAllocations. 6. The Income Statement and Measures of Performance. 7. Statement of Cash Flows. PART III: LIQUIDITY AND FINANCIAL FLEXIBILITY. 8. Cash and Receivables. 9. Investments. 10. Inventories. 11. Current Liabilities. PART IV: SOLVENCY AND OPERATIONAL CAPACITY. Property, Plant, and Equipment. 13. Intangible Assets. 14. Long-Term Liabilities. 15. Accounting for Leases. PART V: DISCLOSURE AND REPORTING. 16. Postemployment Benefits. 17. Accounting for Income Taxes. 18. Equity Securities. 19. Retained Earnings and Distributions to Shareholders. 20. The Gap in GAAP. Appendices: A. The Time Value of Money. B. Earnings per Share for Complex Capital Structures. C. Motorola, Inc. 1998 Annual Report.