The easy way to master an intermediate accounting course Intermediate accounting courses are required for students seeking bachelor's degrees in accounting and often for degrees in finance, business administration, and management.
The easy way to master an intermediate accounting course Intermediate accounting courses are required for students seeking bachelor's degrees in accounting and often for degrees in finance, business administration, and management.
Maire Loughran is a certified public accountant who has prepared compilation, review, and audit reports for fifteen years. A member of the American Institute of Certified Public Accountants, she is a full adjunct professor who teaches graduate and undergraduate auditing and accounting classes.
Inhaltsangabe
Introduction 1 Part I: Introducing Financial Accounting and Standards 7 Chapter 1: Seeing the Big Picture of Financial Accounting 9 Chapter 2: Walking Through the Conceptual Framework of Financial Accounting 23 Chapter 3: Invaluable Valuation 43 Chapter 4: Reviewing the Accounting System 51 Part II: Preparing and Using Financial Statements 65 Chapter 5: Posting Income Statement Profit and Loss 67 Chapter 6: Reporting Assets and Claims: Keeping Your Balance (Sheet) 83 Chapter 7: Follow the Money! Studying Cash Flow 101 Chapter 8: Time Is Money: Looking at the Time Value of Money 115 Part III: Homing in on Current and Noncurrent Assets 127 Chapter 9: Assessing Cash and Receivables 129 Chapter 10: Inventory Cost Flow Assumptions 145 Chapter 11: Buying and Selling Property, Plant, and Equipment (PP&E) 167 Chapter 12: Recognizing Depreciation, Impairments, and Depletion 183 Chapter 13: Keeping Track of Other Noncurrent Assets 197 Part IV: Analyzing Debt and Equity 207 Chapter 14: Tracking Current Liabilities and Contingencies 209 Chapter 15: Planning for Long-Term Obligations 227 Chapter 16: Letting Owners Know Where They Stand: The Equity Section 241 Part V: Accounting for Advanced Intermediate Issues 257 Chapter 17: Accounting for Income Taxes 259 Chapter 18: Accounting for Leases 277 Chapter 19: Fessing Up: Correcting Errors and Reporting Changes in Methods 295 Chapter 20: Is That You, Revenue? Revenue Recognition Concepts 313 Part VI: The Part of Tens 327 Chapter 21: Ten Common Notes to the Financial Statements 329 Chapter 22: Ten Ratios for Financial Statement Analysis 337 Index 343
Introduction 1 Part I: Introducing Financial Accounting and Standards 7 Chapter 1: Seeing the Big Picture of Financial Accounting 9 Chapter 2: Walking Through the Conceptual Framework of Financial Accounting 23 Chapter 3: Invaluable Valuation 43 Chapter 4: Reviewing the Accounting System 51 Part II: Preparing and Using Financial Statements 65 Chapter 5: Posting Income Statement Profit and Loss 67 Chapter 6: Reporting Assets and Claims: Keeping Your Balance (Sheet) 83 Chapter 7: Follow the Money! Studying Cash Flow 101 Chapter 8: Time Is Money: Looking at the Time Value of Money 115 Part III: Homing in on Current and Noncurrent Assets 127 Chapter 9: Assessing Cash and Receivables 129 Chapter 10: Inventory Cost Flow Assumptions 145 Chapter 11: Buying and Selling Property, Plant, and Equipment (PP&E) 167 Chapter 12: Recognizing Depreciation, Impairments, and Depletion 183 Chapter 13: Keeping Track of Other Noncurrent Assets 197 Part IV: Analyzing Debt and Equity 207 Chapter 14: Tracking Current Liabilities and Contingencies 209 Chapter 15: Planning for Long-Term Obligations 227 Chapter 16: Letting Owners Know Where They Stand: The Equity Section 241 Part V: Accounting for Advanced Intermediate Issues 257 Chapter 17: Accounting for Income Taxes 259 Chapter 18: Accounting for Leases 277 Chapter 19: Fessing Up: Correcting Errors and Reporting Changes in Methods 295 Chapter 20: Is That You, Revenue? Revenue Recognition Concepts 313 Part VI: The Part of Tens 327 Chapter 21: Ten Common Notes to the Financial Statements 329 Chapter 22: Ten Ratios for Financial Statement Analysis 337 Index 343
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