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Intermediate Accounting Harry Simons

Intermediate Accounting By Harry Simons

Intermediate Accounting by Harry Simons


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Condition - Very Good
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Summary

Focusing on how accounting issues affect business and business decisions, this text presents the concepts and standards of financial accounting using examples and cases, while maintaining a conceptual emphasis. It is designed primarily for the undergraduate intermediate accounting course.

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Intermediate Accounting Summary

Intermediate Accounting by Harry Simons

Focusing on how accounting issues affect business and business decisions, this text presents the concepts and standards of financial accounting using examples and cases, while maintaining a conceptual emphasis. It is designed primarily for the undergraduate intermediate accounting course, but may also be used at the MBA level.

Table of Contents

Part 1 Overview of Accounting and Its Theoretical Foundation: 1 Financial Reporting and the Accounting Profession 2 A Conceptual Framework of Accounting 3 Review of the Accounting Process; Appendix 3a Special Journals and Subsidiary Ledgers; Appendix 3b Closing Method for Inventory 4 The Income Statement 5 The Balance Sheet 6 The Statement of Cash flows; Appendix: Preparing a Statement of Cash Flows - Work Sheet Approach 7 Time Value of Money; Appendix: Computers and the Time Value of Money Part 2 Components of Financial Statements: 8 Cash and Receivables Appendix Four-Column Bank Reconciliation 9 Inventories - Cost Allocation and Valuation 10 Inventories - Estimation and Noncost Procedures; Appendix: Determination of Price Indexes 11 Noncurrent Operating Assets - Acquisition; Appendix: Goodwill 12 Noncurrent Operating Assets - Utilization and Retirement 13 Liabilities - Current and Contingent 14 Long-Term Debt Appendix: Accounting for Serial Bonds 15 Owner's Equity - contributed Capital 16 Owner's Equity - Retained Earnings 17 Investments in Debt and Equity Instruments Appendix 17-1 Investor's Accounting for Troubled Debt Restructuring Appendix 17-2 Cash Surrender Value of Life Insurance Appendix 17-3 Investments in Funds Part 3 Special Problems in Income Determination 18 Complexities in Revenue Recognition Appendix Installment Sales of Real Estate 19 Accounting for Leases Appendix 19-1 Criteria for Classifying Real Estate Leases Appendix 19-2 Leveraged Leases 20 Accounting for Income Taxes Appendix 20-1 Intraperiod Income Tax Allocation Appendix 20-2 The Investment Tax Credit 21 Accounting for Pensions and Other Postretirement Benefits 22 Accounting Changes and Error Corrections Part 4 Other Dimensions of Financial Reporting 23 Earnings Per Share Appendix Comprehensive Illustration Using Multiple Potentially Dilutive Securities 24 Reporting the Impact of Changing Prices - Domestic and Foreign 25 Financial Reporting and Analysis Appendix Expanded Illustration of Statement of Cash Flows.

Additional information

CIN0538833998VG
9780538833998
0538833998
Intermediate Accounting by Harry Simons
Used - Very Good
Hardback
Cengage Learning, Inc
1994-09-09
1200
N/A
Book picture is for illustrative purposes only, actual binding, cover or edition may vary.
This is a used book - there is no escaping the fact it has been read by someone else and it will show signs of wear and previous use. Overall we expect it to be in very good condition, but if you are not entirely satisfied please get in touch with us

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