000			03127nam a2200241Ia 4500
003			NULRC
005			20250520100549.0
008			250520s9999 xx 000 0 und d
020			_a538019212
040			_cNULRC
050			_aHF 5635 .S65 1987
100			_aSmith, Jay M. _eauthor
245		0	_aIntermediate accounting : _bcomprehensive volume / _cJay M. Smith and K. Fred Skousen
250			_aNinth Edition
260			_aCincinnati : _bSouth-Western Publishing, Co., _cc1987
300			_axix, 1234 pages : _billustrations ; _c24 cm.
504			_aIncludes index.
505			_aPart 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.
520			_aThe 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.
650			_aACCOUNTING
700			_aSkousen, K. Fred _eco-author
942			_2lcc _cBK
999			_c7998 _d7998