Intermediate Accounting

Name: Intermediate Accounting
Availability: OutOfStock
ISBN: 9780324304152

ISBN-10: 0324304153

ISBN-13: 9780324304152

Edition: 2004

Authors: David Rees, Lynn Rees

List price: $237.95

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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.

Book details

List price: $237.95
Copyright year: 2004
Publisher: Cengage South-Western
Publication date: 5/14/2004
Binding: Hardcover
Pages: 1120
Size: 8.75" wide x 11.00" long x 1.75" tall
Weight: 4.840
Language: English




Foundations



Development of Accounting and Financial Reporting



Review of the Accounting Cycle and Financial Reporting



Introduction to Financial Statement Analysis



The Conceptual Framework of Accounting



Applying the Conceptual Framework



Historical Cost Principle: Acquiring Assets



Matching Principle: Recognizing Costs of Inventory as Expenses



Matching Principle: Immediate Recognition and Systematic and Rational Allocation



Revenue Recognition Principle



Reporting Income: Classifications and EPS



Financial Reporting for Assets



Present Value Principle - Incurring Long-Term Liabilities



Financial Reporting for Liabilities



Legal Capital and Basic Stockholders'' Equity Transactions



More Transactions with and Reports to Owners



Financial Reporting for Marketable Securities and Comprehensive Income



Statement of Cash Flows



Special Reporting Issues



Accounting for Leases



Accounting for Pensions



Accounting for Income Taxes



Foreign Currency Transactions



Foreign Currency Hedge Accounting