Intermediate accounting : comprehensive volume / Jay M. Smith and K. Fred Skousen

By: Contributor(s): Material type: TextTextPublication details: Cincinnati : South-Western Publishing, Co., c1987Edition: Ninth EditionDescription: xix, 1234 pages : illustrations ; 24 cmISBN:
  • 538019212
Subject(s): LOC classification:
  • HF 5635 .S65 1987
Contents:
Part One. Overview of Accounting and its Theoretical Foundation -- Accounting in a Complex Business Environment -- A Conceptual Framework of Accounting -- Review of the Accounting Process -- Recognition, Measurement, and Reporting of Income The Balance Sheet and Statement of Cash Flows The Time Value of Money: Accounting Applications -- Part Two. Assets -- Cash and Temporary Investments -- Receivables -- Inventories - Cost Procedures -- Inventories - Estimation and Non-cost Valuation Procedures -- Plant and Intangible Assets - Acquisition -- Plant and Intangible Assets - Utilization and Retirement Long-Term Investments in Equity Securities and Other Assets -- Part Three. Liabilities And Equity -- Liabilities -Current and Contingent -- Accounting for Long-Term Debt Securities -- Owners' Equity - Contributed Capital -- Owners' Equity - Retained Earnings -- Earnings per Share -- Part Four. Special Problems in Income Determination and Reporting -- Revenue Recognition -- Accounting for Income Taxes -- Accounting for Leases Accounting for Pensions -- Accounting Changes and Error Corrections -- Part Five. Financial Reporting -- Statement of Cash Flows -- Reporting the Impact of Changing Prices -- Financial Statement Analysis.
Summary: The ninth edition of INTERMEDIATE ACCOUNTING represents the most extensive revision in the history of this widely accepted textbook. It provides comprehensive and up-to-date coverage of financial accounting concepts and standards. All relevant FASB pronouncements issued through March 1, 1987, are incorporated in the ninth edition, including the exposure drafts relating to cash flow statements and accounting for deferred income taxes. In addition, relevant provisions of the Tax Reform Act of 1986 are integrated at appropriate points in the text. While the ninth edition reflects extensive changes, the underlying objective remains the same- to provide the most teachable and student-oriented text on the market. Topics are introduced and developed in a logical sequence and explained in a manner that is clear and understandable to students. Many real-world examples have been added to enhance student understanding and interest. The student-oriented approach of INTERMEDIATE ACCOUNTING is one of the main reasons why it has been a leading intermediate text for so many years. The emphasis on student understanding and teachability has been retained and strengthened in the ninth edition.
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Holdings
Item type Current library Home library Collection Call number Copy number Status Date due Barcode
Books Books National University - Manila LRC - Annex Relegation Room Accountancy GC HF 5635 .S65 1987 c.1 (Browse shelf(Opens below)) c.1 Available NULIB000005757
Books Books National University - Manila LRC - Annex Relegation Room Accountancy GC HF 5635 .S65 1987 c.2 (Browse shelf(Opens below)) c.2 Available NULIB000005974
Books Books National University - Manila LRC - Annex Relegation Room Accountancy GC HF 5635 .S65 1987 c.3 (Browse shelf(Opens below)) c.3 Available NULIB000005975

Includes index.

Part One. Overview of Accounting and its Theoretical Foundation -- Accounting in a Complex Business Environment -- A Conceptual Framework of Accounting -- Review of the Accounting Process -- Recognition, Measurement, and Reporting of Income The Balance Sheet and Statement of Cash Flows The Time Value of Money: Accounting Applications -- Part Two. Assets -- Cash and Temporary Investments -- Receivables -- Inventories - Cost Procedures -- Inventories - Estimation and Non-cost Valuation Procedures -- Plant and Intangible Assets - Acquisition -- Plant and Intangible Assets - Utilization and Retirement Long-Term Investments in Equity Securities and Other Assets -- Part Three. Liabilities And Equity -- Liabilities -Current and Contingent -- Accounting for Long-Term Debt Securities -- Owners' Equity - Contributed Capital -- Owners' Equity - Retained Earnings -- Earnings per Share -- Part Four. Special Problems in Income Determination and Reporting -- Revenue Recognition -- Accounting for Income Taxes -- Accounting for Leases Accounting for Pensions -- Accounting Changes and Error Corrections -- Part Five. Financial Reporting -- Statement of Cash Flows -- Reporting the Impact of Changing Prices -- Financial Statement Analysis.

The ninth edition of INTERMEDIATE ACCOUNTING represents the most extensive revision in the history of this widely accepted textbook. It provides comprehensive and up-to-date coverage of financial accounting concepts and standards. All relevant FASB pronouncements issued through March 1, 1987, are incorporated in the ninth edition, including the exposure drafts relating to cash flow statements and accounting for deferred income taxes. In addition, relevant provisions of the Tax Reform Act of 1986 are integrated at appropriate points in the text. While the ninth edition reflects extensive changes, the underlying objective remains the same- to provide the most teachable and student-oriented text on the market. Topics are introduced and developed in a logical sequence and explained in a manner that is clear and understandable to students. Many real-world examples have been added to enhance student understanding and interest. The student-oriented approach of INTERMEDIATE ACCOUNTING is one of the main reasons why it has been a leading intermediate text for so many years. The emphasis on student understanding and teachability has been retained and strengthened in the ninth edition.

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