Intermediate Accounting W/ S&P Package / Edition 5 available in Hardcover
The mission of this text is to present critical concepts in a clear, concise way that is most helpful to learning and enhancing the student's interest. Rather than emphasizing rote learning of rules and regulations, the authors underscore how important it is for users and preparers of financial statements to understand accounting principles and how they are applied in financial reporting decisions. The text presents GAAP as the current solution to a continually evolving host of financial reporting questions. By acquainting students with the political nature of standard setting, the reader becomes aware that both users and preparers are affected by the outcome of the standard setting process.
|Publisher:||McGraw-Hill Companies, The|
|Edition description:||5TH PKG|
|Product dimensions:||6.00(w) x 1.25(h) x 9.00(d)|
About the Author
Thomas R. Dyckman received his Ph.D from the University of Michigan. He is presently the Ann Whitney Olin Professor of Accounting, and Associate Dean for Academic Affairs at Cornell University. Dyckman was President of the AAA in 1982 and the AAA’s Outstanding Educator of the Year in 1987.
Charles Davis received his Ph.D. from the University of Illinois. He is Professor of Accounting at California State University at Sacramento. He has served as the Manuscript Director of the NAA and has also served as a member of the Editorial Board of Advances in Accounting.
Roland (Pete) Dukes received his Ph.D. from Stanford University. He is currently Professor of Accounting at the University of Washington. He has served as a consultant to the FASB and SEC and has served on the Editorial Boards of both The Journal of Accounting Research and The Journal of Accounting Literature.
Table of ContentsPART I. FOUNDATION AND REVIEW1. The Environment of Accounting 2. The FASB's Conceptual Framework of Accounting 3. Review: The Accounting Information Processing System 4. Review: The Income Statement and the Retained Earnings Statement 5. Review: The Balance Sheet and the Statement of Cash Flows 6. Interest: Concepts of Future and Present Value PART II. ASSET RECOGNITION AND MEASUREMENT 7. Revenue and Expense Recognition 8. Cash and Receivables 9. Inventory: Basic Valuation Methods 10. Inventory: Alternative Valuation Methods 11. Operational Assets: Acquisition, Disposal, and Exchange 12. Operational Assets: Depreciation and Impairment 13. Intangible Assets and Natural Resources 14. Investments in Debt and Equity Securities PART III. LIABILITIES 15. Short-Term Liabilities 16. Long-Term Liabilities 17. Accounting for Leases 18. Accounting for Pensions and Other Postemployment Benefits 19. Accounting for Income Taxes PART IV. OWNERS' EQUITY (and more...)