Intermediate accounting. /
Accounting
Thomas R. Dyckman, Roland E. Dukes, Charles J. Davis.
- 4th ed.
- Boston : Irwin/McGraw-Hill, c1998.
- xxiv, 712 p.: ill. (some col.) ; 28 cm.
- The Irwin/McGraw-Hill series in intermediate accounting and financial reporting .
Includes bibliographical references and indexes.
Contents: The Environment of accounting -- The FASB's conceptual framework of accounting -- Review: the accounting information processing system -- The Income statement and the retained earnings statement -- The Balance sheet and the statement of cash flows -- Interest: concepts of future and present value -- Revenue and expense recognition -- Cash and receivables -- Basic valuation methods -- Alternative valuation methods -- Operational assets: acquisition, disposal and exchange -- Operational assets: depreciation and impairment -- Intangible assets and natural resources -- Investments in debt and equity securities.