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Intermediate accounting. / Thomas R. Dyckman, Charles J. Davis and Roland E. Dukes

By: Contributor(s): Material type: TextSeries: Volume 1. Chapters 1 - 14 Publication details: Boston: McGraw Hill, 2001Edition: 5th ed. vol 1Description: xxiv, 711 + various pagings : ill.; 29 cmISBN:
  • 0072412224
Subject(s): LOC classification:
  • HF5635.D98
Contents:
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 -- Inventory : Basic valuation methods -- Inventory : Alternative valuation methods -- Operational assets: Depreciation and impairment -- Intangible assets and natural resources -- Investments in debt and equity securities.
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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 -- Inventory : Basic valuation methods -- Inventory : Alternative valuation methods -- Operational assets: Depreciation and impairment -- Intangible assets and natural resources -- Investments in debt and equity securities.

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