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Financial Reporting Student Text

ISBN-10: 0618088784

ISBN-13: 9780618088782

Edition: 2nd 2006 (Student Manual, Study Guide, etc.)

Authors: Curtis Norton, Michael Diamond, Donald Pagach

List price: $217.95
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Book details

List price: $217.95
Edition: 2nd
Copyright year: 2006
Publisher: CENGAGE Learning
Publication date: 2/28/2005
Binding: Hardcover
Pages: 1104
Size: 8.50" wide x 10.87" long x 1.00" tall
Weight: 5.060
Language: English

Note: Each chapter includes a Financial Reporting Case, Summary by Learning Objective, Exercises, Cases, On the Web, CPA-Adapted Simulation, and Revisiting the Case
Financial Concepts and Financial Statements
Accounting Foundations
The Four Financial Statements
The Balance Sheet
The Income Statement
The Statement of Changes in Stockholders' Equity
The Statement of Cash Flows
The Double-Entry Accounting System and the Accounting Cycle
The Accounting Equation Review of Debit and Credit Rules
Illustration: Kettle and Wolf, Inc.
The Accounting Cycle
Financial Reporting: The Cornerstone of a Market Economy
The Economic and Regulatory
Purposes of Financial Reporting Setting
Accounting Standards: A Public-Private Partnership
An International Standard Setter: The IASB Standard
Setting in Practice: An Economic and Political Process
The Hierarchy of GAAP
The FASB's Conceptual
Framework for Financial
Reporting Accounting: A Profession in Transition
The Income Statement and Comprehensive
Income Disclosures
The Economic and Accounting Definitions of Income
The Income Statement: Elements and Reporting Formats
Recurring and Nonrecurring Items
Reporting Earnings per Share
Comprehensive Income Analyzing the Income Statement
The Quality of Reported Earnings Information
The Balance Sheet
The Balance Sheet: Elements and Issues
The Statement of Changes in Stockholders'
Equity Tools for Balance Sheet Analysis
Limitations of Balance Sheet Information
The Statement of Cash Flows and Other Significant Financial Disclosures
The Importance of the Statement of Cash Flows
The Structure of the Statement of Cash Flows
Preparing the Statement of Cash Flows
Analyzing the Statement of Cash Flows
Other Significant Financial Disclosures
The Measurement of Income and Assets
Revenue Recognition
Conceptual Issues
Guiding Revenue Recognition
Revenue Recognition at the Point of Sale
Revenue Recognition During Production or Before Delivery
Revenue Recognized at the End of Production but Prior to Delivery
Revenue Recognition After Delivery and During Collection of Cash
Challenging Revenue
Recognition Issues
International Issues Related to Revenue Recognition
Cash and Receivables Forms of Cash
Cash Controls Classifying Receivables
Accounting for Accounts
Receivable Recording Notes
Receivable Cash Inflows and Receivables
Analysis of Cash and Receivables
Inventory Recording
Inventory Costing
Inventory Choosing an Inventory Method
Special LIFO Issues Estimating Inventory
Inventory Errors
The Lower-of-Cost-or-Market Rule for Valuing Inventory
Analyzing Inventory
Operating Assets: Acquisition, Cost Allocation, Impairment, and Disposal
Characteristics and Presentation of Operating Assets
Costs at Acquisition Depreciation
Costs Subsequent to Acquisition
Changes in Estimate and Changes in Principle Asset
Impairment Disposal of Operating Assets
Analysis and Cash Flow Issues
Intangible Assets
The Nature of Intangible Assets
The Initial Measurement of Intangible Assets
Impairment of Intangible Assets
Goodwill Research and Development Costs
Financial Instruments and Liabilities
Investments: Debt and Equity Securities
Investment Activities and Types of Securities
Accounting for Debt Securities
Accounting for Equity Securities
Analysis of Investments
Impact of Investments on Cash Flow
Current Liabilities and Contingencies
Current Liabilities Contingencies
Analysis of Current Liabilities
Impact of Current Liabilities on Cash Flow
Accounting for Long-Term Liabilities: Bonds and Notes Payable
The Characteristics and Advantages of Debt and Equity Bonds
Payable Long-Term Notes Payable
The Analysis of Long-Term Debt
The Effects of Long-Term Debt on Cash Flow
Accounting for Leases
An Overview of Leasing
Accounting for Leases as a Lessee
Analyzing Cash Flow: Operating Leases Versus Capital Leases
Accounting for Leases as a Lessor
Pensions and Postretirement Plans
Types of Pension Plans
Accounting for a Defined Benefit Plan
Postretirement Obligations
Presentation and Analysis of Pensions and Postretirement Plans
Impact of Pension and Postretirement Costs on Cash Flow
Accounting for Income Taxes
Accounting for Tax Purposes Versus Accounting for Financial Reporting Purposes
The Basics of Tax Allocation Additional
Aspects of Deferred Tax Financial Statement
Presentation of Tax Amounts
Analyzing Income Tax Disclosures
Impact of Deferred Tax on Cash Flows
Stockholders' Equity and Cash Flows
Stockholders' Equity Corporate Form of Organization
Stockholders' Equity Overview
Issuance of Stock Treasury
Stock Dividends Convertible Securities
Analysis of Stockholders' Equity Cash Flow
Issues Related to Stockholders' Equity
Dilutive Securities and Earnings per Share
Accounting for Dilutive Securities
Earnings per Share Analysis
Issues for Earnings per Share
Cash Flow Issues Related to EPS Statement of Stockholders' Equity
Revisiting the Statement of Cash Flows
Classification of Business Activities
Cash Flows from Operating Activities--the Indirect Method Versus the Direct Method
Preparing the Operating Activities Section of the Statement of Cash Flows
Preparing the Investing Activities Section of the Statement of Cash Flows
Preparing the Financing Activities Section of the Statement of Cash Flows
Using the Statement of Cash Flows for Analysis
The Time Value of Money
Official Accounting Pronouncements
Table of Contents provided by Publisher. All Rights Reserved.