TY - BOOK AU - Dyckman,Thomas R. AU - Dukes,Roland E. AU - Davis,Charles Joseph TI - Intermediate accounting. SN - 0256168644 (volume 1) AV - HF5635.D985 U1 - 657/.044 21 PY - 1998/// CY - Boston PB - Irwin/McGraw-Hill KW - Accounting N1 - 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 ER -