01525cam a2200277 a 4500001000800000005001700008008004100025010001700066020002600083020002600109040001800135050001700153082001700170100002300187245008600210246001500296250001200311260004100323300004600364440008400410504005300494505062900547650001601176700002101192700003401213496289520210414113952.0970613s1998 maua b 001 0 eng  a 97025532  a0256168644 (volume 1) a0256168679 (volume 2) aDLCcDLCdDLC00aHF5635.D985 00a657/.0442211 aDyckman, Thomas R.10aIntermediate accounting. /cThomas R. Dyckman, Roland E. Dukes, Charles J. Davis.30aAccounting a4th ed. aBoston :bIrwin/McGraw-Hill,cc1998. axxiv, 712 p.:bill. (some col.) ;c28 cm. 4aThe Irwin/McGraw-Hill series in intermediate accounting and financial reporting aIncludes bibliographical references and indexes.0 aContents: 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. 0aAccounting.1 aDukes, Roland E.1 aDavis, Charles Joseph,d1950-