TY - BOOK AU - Dyckman, Thomas R. AU - Davis, Charles J. AU - Dukes, Roland E. TI - Intermediate accounting. SN - 0072412224 PY - 2001/// CY - Boston PB - McGraw Hill KW - Accounting. N1 - 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 ER -