Intermediate accounting. /
Thomas R. Dyckman, Charles J. Davis and Roland E. Dukes
- 5th ed. vol 1
- Boston: McGraw Hill, 2001
- xxiv, 711 + various pagings : ill.; 29 cm.
- Volume 1 Chapters 1 - 14 .
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.