Now readers can get all the accuracy and authority of the best-selling intermediate accounting book in the new second edition of this brief, streamlined version! Fundamentals of Intermediate Accounting presents a balanced discussion of concepts and applications, explaining the rationale behind business transactions before addressing the accounting and reporting for those activities. Readers will gain a solid foundation in such areas as the standard-setting process, the three major financial statements, revenue recognition, income taxes, reporting disclosure issues, and much more.
Chapter 1 Financial Accounting and Accounting Standards.
Chapter 2 Conceptual Framework Underlying Financial Accounting.
Chapter 3 The Accounting Information System.
Chapter 4 Balance Sheet.
Chapter 5 Income Statement.
Chapter 6 Statement of Cash Flows.
Chapter 7 Revenue Recognition.
Chapter 8 Cash and Receivables.
Chapter 9 Accounting for Inventories.
Chapter 10 Accounting for Property, Plant, and Equipment.
Chapter 11 Intangible Assets.
Chapter 12 Accounting for Liabilities.
Chapter 13 Stockholders' Equity.
Chapter 14 Investments.
Chapter 15 Accounting for Income Taxes.
Chapter 16 Accounting for Compensation.
Chapter 17 Accounting for Leases.
Chapter 18 Other Reporting Issues. Appendix A Accounting and the Time Value of Money. Online at Companion Website:
Appendix B Using Financial Calculators. Appendix C Retail Inventory Method. Appendix D Accounting for Natural Resources.
Appendix E Accounting for Computer Software Costs. Appendix F Accounting for Troubled Debt. Appendix G Accounting
for Derivative Instruments. Appendix H Accounting Error Analysis.
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