Intermediate accounting : comprehensive volume / Harry Simons

By: Material type: TextTextPublication details: Cincinnati : South-Western Publishing, Co., c1972Edition: fifth editionDescription: xii, 1134 pages ; 24 cmISBN:
  • 538016108
Subject(s): LOC classification:
  • HF 5635 .S56 1972
Contents:
1. Basic accounting concepts -- 2. Financial statements - the balance sheet -- 3.Financial Statement - the income statement -- 4. The Accounting process -- 5. The Accounting process illustrated -- 6. Cash and temporary investments -- 7. Receivables -- 8. Inventories - cost procedures -- 9. Inventories - special valuation procedures --- 10. Inventories - estimating procedures in valuation -- 11. Investments - stocks -- 12. Investments - bonds, funds, and miscellaneous -- 13. Land, building, and equipment - acquisition, use, and retirement -- 14. Land, building, and equipment -depreciation and depletion -- 15. Land, building, and equipment - revaluations -- 16. Intangible assets -- 17. Current and contingent liabilities -- 18. Long-term -- 19. Paid-in capital - capital upon corporate formation -- 20. Paid-in capital - changes subsequent to corporate formation -- 21. Retained earnings - earnings and earnings distribution -- 22. Special measurements based upon stockholders' equity -- 23. The statement of changes in financial position -- 24. Financial statement analysis - use of comparative data -- 25. Financial statement analysis - special measurement of liquidity and profitability -- 26. Statements from incomplete record -- 27. Errors and their correction -- 28. Financial statements reporting general price-level changes.
Summary: The fifth edition of Intermediate Accounting - Comprehensive Volume is a text for a year course to follow the introductory study in accounting. This edition, as earlier editions, seeks to serve the needs of two groups: (1) economics, business, or management students who do not plan to go beyond the intermediate course, and (2) accounting students who expect to continue with the study on an advanced level. Each of these groups must be familiar with the objectives of accounting and with the principles that have evolved in response to these objectives. Each of these groups must possess a full understanding of the nature of the basic accounting statements as well as the limitations that are involved in their preparation. With such a background, the student who does not specialize in accounting can properly interpret the statements and reports that emerge from the accounting process; the accounting major makes important progress in his chosen field and can look forward to achieving a full accounting competence and ultimate admission into the accounting profession.
Item type: Books
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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 .S56 1972 (Browse shelf(Opens below)) c.1 Available NULIB000006020

Includes index.

1. Basic accounting concepts -- 2. Financial statements - the balance sheet -- 3.Financial Statement - the income statement -- 4. The Accounting process -- 5. The Accounting process illustrated -- 6. Cash and temporary investments -- 7. Receivables -- 8. Inventories - cost procedures -- 9. Inventories - special valuation procedures --- 10. Inventories - estimating procedures in valuation -- 11. Investments - stocks -- 12. Investments - bonds, funds, and miscellaneous -- 13. Land, building, and equipment - acquisition, use, and retirement -- 14. Land, building, and equipment -depreciation and depletion -- 15. Land, building, and equipment - revaluations -- 16. Intangible assets -- 17. Current and contingent liabilities -- 18. Long-term -- 19. Paid-in capital - capital upon corporate formation -- 20. Paid-in capital - changes subsequent to corporate formation -- 21. Retained earnings - earnings and earnings distribution -- 22. Special measurements based upon stockholders' equity -- 23. The statement of changes in financial position -- 24. Financial statement analysis - use of comparative data -- 25. Financial statement analysis - special measurement of liquidity and profitability -- 26. Statements from incomplete record -- 27. Errors and their correction -- 28. Financial statements reporting general price-level changes.

The fifth edition of Intermediate Accounting - Comprehensive Volume is a text for a year course to follow the introductory study in accounting. This edition, as earlier editions, seeks to serve the needs of two groups: (1) economics, business, or management students who do not plan to go beyond the intermediate course, and (2) accounting students who expect to continue with the study on an advanced level. Each of these groups must be familiar with the objectives of accounting and with the principles that have evolved in response to these objectives. Each of these groups must possess a full understanding of the nature of the basic accounting statements as well as the limitations that are involved in their preparation. With such a background, the student who does not specialize in accounting can properly interpret the statements and reports that emerge from the accounting process; the accounting major makes important progress in his chosen field and can look forward to achieving a full accounting competence and ultimate admission into the accounting profession.

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