Intermediate accounting. /
Dyckman, Thomas
Intermediate accounting. / Thomas R. Dyckman, Charles J. Davies and Roland E. Dukes. - 5th ed. - Boston: McGraw Hill, 2001. - xxiv, 1321 + various pagings : ill. ; 27.4 cm
Includes index.
Contents : The Environment of accounting -- The FASB's conceptual framework of accounting -- The Accounting information processing system -- The Income statement and the retained earnings statement -- The Balance sheet and the statement of cash flows -- Concepts of future and present value -- Revenue and expense recognition -- Cash and receivables -- Basic valuation methods -- Operational assests: depreciation and impairment -- Intangible assets and natural resources -- Investments in debt and equity -- Short-term liabilities -- Long-term liabilities -- Accounting for leases -- Accounting for pensions and other postemployment benefits -- Accounting for income taxes -- Corporations: contributed capital -- Corporations: retained earnings and stock options -- Earnings per share -- Statement of cash flows -- Accounting changes and error corrections -- Special topics: disclosures, segment reporting and interim reporting.
0071181121
Accounting.
HF5635.D985
Intermediate accounting. / Thomas R. Dyckman, Charles J. Davies and Roland E. Dukes. - 5th ed. - Boston: McGraw Hill, 2001. - xxiv, 1321 + various pagings : ill. ; 27.4 cm
Includes index.
Contents : The Environment of accounting -- The FASB's conceptual framework of accounting -- The Accounting information processing system -- The Income statement and the retained earnings statement -- The Balance sheet and the statement of cash flows -- Concepts of future and present value -- Revenue and expense recognition -- Cash and receivables -- Basic valuation methods -- Operational assests: depreciation and impairment -- Intangible assets and natural resources -- Investments in debt and equity -- Short-term liabilities -- Long-term liabilities -- Accounting for leases -- Accounting for pensions and other postemployment benefits -- Accounting for income taxes -- Corporations: contributed capital -- Corporations: retained earnings and stock options -- Earnings per share -- Statement of cash flows -- Accounting changes and error corrections -- Special topics: disclosures, segment reporting and interim reporting.
0071181121
Accounting.
HF5635.D985