Dyckman, Thomas R. Primary Author Davis, Charles J. Additional Author Dukes, Roland E. Additional Author mixed material bibliography Boston McGraw-Hill 2001 en English

Printed Material

xxiv, 1321 p. : exh., index ; 28 cm. The mission of this text is to present critical concepts in a clear, concise way that is most helpful to learning and enhancing the student's interest. Rather than emphasizing rote learning of rules and regulations, the authors underscore how important it is for users and preparers of financial statements to understand accounting principles and how they are applied in financial reporting decisions. The text presents GAAP as the current solution to a continually evolving host of financial reporting questions. By acquainting students with the political nature of standard setting, the reader becomes aware that both users and preparers are affected by the outcome of the standard setting process. TABLE OF CONTENTS Ch. 1 The Environment of Accounting Ch. 2 The FASB’s Conceptual Framework of Accounting Ch. 3 Review: The Accounting Information Processing System Ch. 4 Review: The Income Statement and the Retained Earnings Statement Ch. 5 Review: The Balance Sheet and the Statement of Cash Flows Ch. 6 Interest: Concepts of Future and Present Value Ch. 7 Revenue and Expense Recognition Ch. 8 Cash and Receivables Ch. 9 Inventory: Basic Valuation Methods Ch. 10 Alternative Inventory Valuation Methods Ch. 11 Operational Assets: Acquisition, Disposal, and Exchange Ch. 12 Operational Assets: Depreciation and Impairment Ch. 13 Intangible Assets and Natural Resources Ch. 14 Investments in Debt and Equity Securities Ch. 15 Short-Term Liabilities Ch. 16 Long-Term Liabilities Ch. 17 Accounting for Leases Ch. 18 Accounting for Pensions and Other Postemployment Benefits Ch. 19 Accounting for Income Taxes Ch. 20 Corporations: Contributed Capital Ch. 21 Corporations: Retained Earnings and Stock Options Ch. 22 Earnings per Share Ch. 23 Statement of Cash Flows Ch. 24 Accounting Changes and Error Corrections Ch. 25 Special Topics: Disclosures, Interim Reporting, and Segment Reporting Financial statements Valuation Debt Liabilities Financial accounting Cash management Equities textbooksab EL 0072410663 Perpustakaan - Sekolah Tinggi Manajemen PPM Pusat Informasi Manajemen EL Dyc 32096 General (General) EL Dyc 29992 2005-05-11 00:00:00 2021-12-27 09:34:50 machine generated