{"product_id":"intermediate-accounting-9781119613695","title":"Intermediate Accounting","description":"\u003cb\u003eBook Synopsis\u003c\/b\u003e\u003cbr\u003e\u003cbr\u003e\u003cbr\u003e\u003cb\u003eTable of Contents\u003c\/b\u003e\u003cbr\u003e\u003cp\u003e\u003cb\u003e1 Financial Accounting and Accounting Standards 1-1\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003eExciting Times 1-2\u003c\/p\u003e \u003cp\u003eFinancial Reporting Environment 1-3\u003c\/p\u003e \u003cp\u003eParties Involved in Standard-Setting 1-7\u003c\/p\u003e \u003cp\u003eGenerally Accepted Accounting Principles 1-12\u003c\/p\u003e \u003cp\u003eMajor Challenges in Financial Reporting 1-14\u003c\/p\u003e \u003cp\u003eFAS B Codification and Exercises 1-28\u003c\/p\u003e \u003cp\u003eIFRS Insights 1-28\u003c\/p\u003e \u003cp\u003e\u003cb\u003e2 Conceptual Framework for Financial Reporting 2-1\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003eWhat is It? 2-1\u003c\/p\u003e \u003cp\u003eConceptual Framework 2-3\u003c\/p\u003e \u003cp\u003eFundamental Concepts 2-6\u003c\/p\u003e \u003cp\u003eAssumptions 2-14\u003c\/p\u003e \u003cp\u003eMeasurement, Recognition, and Disclosure Concepts 2-16\u003c\/p\u003e \u003cp\u003eFAS B Codification and Exercises 2-37\u003c\/p\u003e \u003cp\u003eIFRS Insights 2-38\u003c\/p\u003e \u003cp\u003e\u003cb\u003e3 The Accounting Information System 3-1\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003eNeeded: A Reliable Information System 3-2\u003c\/p\u003e \u003cp\u003eAccounting Information System 3-3\u003c\/p\u003e \u003cp\u003eRecord and Summarize Basic Transactions 3-9\u003c\/p\u003e \u003cp\u003eAdjusting Entries 3-19\u003c\/p\u003e \u003cp\u003ePreparing Financial Statements 3-30\u003c\/p\u003e \u003cp\u003eFinancial Statements for a Merchandising Company 3-35\u003c\/p\u003e \u003cp\u003eAppendix 3A: Cash-Basis Accounting versus Accrual-Basis Accounting 3-38\u003c\/p\u003e \u003cp\u003eConversion from Cash Basis to Accrual Basis 3-40\u003c\/p\u003e \u003cp\u003eTheoretical Weaknesses of the Cash Basis 3-43\u003c\/p\u003e \u003cp\u003eAppendix 3B: Using Reversing Entries 3-43\u003c\/p\u003e \u003cp\u003eIllustration of Reversing Entries—Accruals 3-43\u003c\/p\u003e \u003cp\u003eIllustration of Reversing Entries—Deferrals 3-44\u003c\/p\u003e \u003cp\u003eSummary of Reversing Entries 3-45\u003c\/p\u003e \u003cp\u003eAppendix 3C: Using a Worksheet: The Accounting Cycle Revisited 3-46\u003c\/p\u003e \u003cp\u003eWorksheet Columns 3-46\u003c\/p\u003e \u003cp\u003eAdjustments Entered on the Worksheet 3-48\u003c\/p\u003e \u003cp\u003ePreparing Financial Statements from a Worksheet 3-49\u003c\/p\u003e \u003cp\u003eAnalytics in Action 3-73\u003c\/p\u003e \u003cp\u003eFAS B Codification and Exercises 3-73\u003c\/p\u003e \u003cp\u003eIFRS Insights 3-73\u003c\/p\u003e \u003cp\u003e\u003cb\u003e4 Income Statement and Related Information 4-1\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003eFinancial Statements Are Changing 4-2\u003c\/p\u003e \u003cp\u003eIncome Statement 4-3\u003c\/p\u003e \u003cp\u003eContent and Format of the Income Statement 4-6\u003c\/p\u003e \u003cp\u003eReporting Various Income Items 4-11\u003c\/p\u003e \u003cp\u003eAccounting Changes and Errors 4-18\u003c\/p\u003e \u003cp\u003eRelated Stockholders’ Equity Statements 4-21\u003c\/p\u003e \u003cp\u003eFAS B Codification and Exercises 4-42\u003c\/p\u003e \u003cp\u003eIFRS Insights 4-43\u003c\/p\u003e \u003cp\u003e\u003cb\u003e5 Balance Sheet and Statement of Cash Flows 5-1\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003eHey, It Doesn’t Balance! 5-1\u003c\/p\u003e \u003cp\u003eBalance Sheet 5-3\u003c\/p\u003e \u003cp\u003ePreparation of the Balance Sheet 5-15\u003c\/p\u003e \u003cp\u003eStatement of Cash Flows 5-16\u003c\/p\u003e \u003cp\u003eAdditional Information 5-24\u003c\/p\u003e \u003cp\u003eAppendix 5A: Ratio Analysis—A Reference 5-30\u003c\/p\u003e \u003cp\u003eUsing Ratios to Analyze Performance 5-30\u003c\/p\u003e \u003cp\u003eAnalytics in Action 5-57\u003c\/p\u003e \u003cp\u003eFAS B Codification and Exercises 5-58\u003c\/p\u003e \u003cp\u003eIFRS Insights 5-58\u003c\/p\u003e \u003cp\u003e\u003cb\u003e6 Accounting and the Time Value of Money 6-1\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003eHow Do I Measure That? 6-1\u003c\/p\u003e \u003cp\u003eBasic Time Value Concepts 6-3\u003c\/p\u003e \u003cp\u003eSingle-Sum Problems 6-8\u003c\/p\u003e \u003cp\u003eAnnuities (Future Value) 6-13\u003c\/p\u003e \u003cp\u003eAnnuities (Present Value) 6-20\u003c\/p\u003e \u003cp\u003eOther Time Value of Money Issues 6-24\u003c\/p\u003e \u003cp\u003eAnalytics in Action 6-45\u003c\/p\u003e \u003cp\u003eFAS B Codification and Exercises 6-45\u003c\/p\u003e \u003cp\u003e\u003cb\u003e7 Cash and Receivables 7-1\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003eIs Your Cash Trapped? 7-1\u003c\/p\u003e \u003cp\u003eCash 7-3\u003c\/p\u003e \u003cp\u003eReceivables 7-7\u003c\/p\u003e \u003cp\u003eValuation of Accounts Receivable 7-11\u003c\/p\u003e \u003cp\u003eNotes Receivable 7-17\u003c\/p\u003e \u003cp\u003eOther Issues 7-21\u003c\/p\u003e \u003cp\u003eAppendix 7A: Cash Controls 7-30\u003c\/p\u003e \u003cp\u003eUsing Bank Accounts 7-31\u003c\/p\u003e \u003cp\u003eThe Imprest Petty Cash System 7-31\u003c\/p\u003e \u003cp\u003ePhysical Protection of Cash Balances 7-32\u003c\/p\u003e \u003cp\u003eReconciliation of Bank Balances 7-33\u003c\/p\u003e \u003cp\u003eAppendix 7B: Collectibility Assessment Based on Expected Cash Flows 7-35\u003c\/p\u003e \u003cp\u003eMeasurement of Collectibility 7-36\u003c\/p\u003e \u003cp\u003eAnalytics in Action 7-62\u003c\/p\u003e \u003cp\u003eFAS B Codification and Exercises 7-62\u003c\/p\u003e \u003cp\u003eIFRS Insights 7-63\u003c\/p\u003e \u003cp\u003e\u003cb\u003e8 Valuation of Inventories: A Cost-Basis Approach 8-1\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003eTo Switch or Not to Switch 8-2\u003c\/p\u003e \u003cp\u003eInventory Issues 8-3\u003c\/p\u003e \u003cp\u003eGoods and Costs Included in Inventory 8-7\u003c\/p\u003e \u003cp\u003eWhich Cost Flow Assumption to Adopt? 8-12\u003c\/p\u003e \u003cp\u003eSpecial Issues Related to LIFO 8-16\u003c\/p\u003e \u003cp\u003eEffect of Inventory Errors 8-29\u003c\/p\u003e \u003cp\u003eFAS B Codification and Exercises 8-56\u003c\/p\u003e \u003cp\u003e\u003cb\u003e9 Inventories: Additional Valuation Issues 9-1\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003eNot What It Seems to Be 9-2\u003c\/p\u003e \u003cp\u003eLower-of-Cost-or-Net Realizable Value 9-3\u003c\/p\u003e \u003cp\u003eLower-of-Cost-or-Market 9-7\u003c\/p\u003e \u003cp\u003eOther Valuation Approaches 9-11\u003c\/p\u003e \u003cp\u003eThe Gross Profit Method of Estimating Inventory 9-15\u003c\/p\u003e \u003cp\u003eRetail Inventory Method 9-18\u003c\/p\u003e \u003cp\u003ePresentation and Analysis 9-24\u003c\/p\u003e \u003cp\u003eAppendix 9A: LIFO Retail Methods 9-26\u003c\/p\u003e \u003cp\u003eStable Prices—LIFO Retail Method 9-26\u003c\/p\u003e \u003cp\u003eFluctuating Prices—Dollar-Value LIFO Retail Method 9-27\u003c\/p\u003e \u003cp\u003eSubsequent Adjustments Under Dollar-Value LIFO Retail 9-29\u003c\/p\u003e \u003cp\u003eChanging from Conventional Retail to LIFO 9-29\u003c\/p\u003e \u003cp\u003eAnalytics in Action 9-53\u003c\/p\u003e \u003cp\u003eFAS B Codification and Exercises 9-53\u003c\/p\u003e \u003cp\u003eIFRS Insights 9-54\u003c\/p\u003e \u003cp\u003e\u003cb\u003e10 Acquisition and Disposition of Property, Plant, and Equipment 10-1\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003eWatch Your Spending 10-2\u003c\/p\u003e \u003cp\u003eProperty, Plant, and Equipment 10-3\u003c\/p\u003e \u003cp\u003eInterest Costs During Construction 10-6\u003c\/p\u003e \u003cp\u003eValuation of Property, Plant, and Equipment 10-12\u003c\/p\u003e \u003cp\u003eCosts Subsequent to Acquisition 10-20\u003c\/p\u003e \u003cp\u003eDisposition of Property, Plant, and Equipment 10-24\u003c\/p\u003e \u003cp\u003eAppendix 10A: Accounting for Contributions 10-25\u003c\/p\u003e \u003cp\u003eConditional Contribution 10-26\u003c\/p\u003e \u003cp\u003eUnconditional Contribution 10-27\u003c\/p\u003e \u003cp\u003eExchange Transactions 10-27\u003c\/p\u003e \u003cp\u003eFAS B Codification and Exercises 10-52\u003c\/p\u003e \u003cp\u003e\u003cb\u003e11 Depreciation, Impairments, and Depletion 11-1\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003eHere Come the Write-Offs 11-2\u003c\/p\u003e \u003cp\u003eDepreciation—A Method of Cost Allocation 11-3\u003c\/p\u003e \u003cp\u003eSpecial Depreciation Methods and Other Issues 11-9\u003c\/p\u003e \u003cp\u003eImpairments 11-14\u003c\/p\u003e \u003cp\u003eDepletion 11-17\u003c\/p\u003e \u003cp\u003ePresentation and Analysis 11-22\u003c\/p\u003e \u003cp\u003eAppendix 11A: Income Tax Depreciation 11-25\u003c\/p\u003e \u003cp\u003eModified Accelerated Cost Recovery System 11-25\u003c\/p\u003e \u003cp\u003eOptional Straight-Line Method 11-27\u003c\/p\u003e \u003cp\u003eTax versus Book Depreciation 11-27\u003c\/p\u003e \u003cp\u003eAnalytics in Action 11-49\u003c\/p\u003e \u003cp\u003eFAS B Codification and Exercises 11-49\u003c\/p\u003e \u003cp\u003eIFRS Insights 11-50\u003c\/p\u003e \u003cp\u003e\u003cb\u003e12 Intangible Assets 12-1\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003eIs This Sustainable? 12-1\u003c\/p\u003e \u003cp\u003eIntangible Asset Issues 12-3\u003c\/p\u003e \u003cp\u003eTypes of Intangible Assets 12-6\u003c\/p\u003e \u003cp\u003eImpairment and Presentation of Intangible Assets 12-14\u003c\/p\u003e \u003cp\u003eResearch and Development Costs 12-19\u003c\/p\u003e \u003cp\u003eAnalytics in Action 12-42\u003c\/p\u003e \u003cp\u003eFAS B Codification and Exercises 12-42\u003c\/p\u003e \u003cp\u003eIFRS Insights 12-43\u003c\/p\u003e \u003cp\u003e\u003cb\u003e13 Current Liabilities and Contingencies 13-1\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003eNow You See It, Now You Don’t 13-2\u003c\/p\u003e \u003cp\u003eCurrent Liabilities 13-3\u003c\/p\u003e \u003cp\u003eShort-Term Obligations Expected to Be Refinanced 13-15\u003c\/p\u003e \u003cp\u003eContingencies 13-17\u003c\/p\u003e \u003cp\u003ePresentation and Analysis 13-28\u003c\/p\u003e \u003cp\u003eAnalytics in Action 13-53\u003c\/p\u003e \u003cp\u003eFAS B Codification and Exercises 13-53\u003c\/p\u003e \u003cp\u003eIFRS Insights 13-54\u003c\/p\u003e \u003cp\u003e\u003cb\u003e14 Long-Term Liabilities 14-1\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003eGoing Long 14-1\u003c\/p\u003e \u003cp\u003eBonds Payable 14-3\u003c\/p\u003e \u003cp\u003eExtinguishment of Debt 14-13\u003c\/p\u003e \u003cp\u003eLong-Term Notes Payable 14-14\u003c\/p\u003e \u003cp\u003eReporting and Analyzing Liabilities 14-20\u003c\/p\u003e \u003cp\u003eAppendix 14A: Troubled-Debt Restructuring 14-26\u003c\/p\u003e \u003cp\u003eSettlement of Debt 14-27\u003c\/p\u003e \u003cp\u003eModification of Terms 14-28\u003c\/p\u003e \u003cp\u003eConcluding Remarks 14-33\u003c\/p\u003e \u003cp\u003eFAS B Codification and Exercises 14-51\u003c\/p\u003e \u003cp\u003eIFRS Insights 14-52\u003c\/p\u003e \u003cp\u003e\u003cb\u003eAppendix A Private Company Accounting A-1\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003eThe Private Company Council (PCC) A-1\u003c\/p\u003e \u003cp\u003ePrivate Company Alternatives for Intangible Assets and Goodwill A-2\u003c\/p\u003e \u003cp\u003eSummary A-6\u003c\/p\u003e \u003cp\u003e\u003cb\u003eAppendix B Specimen Financial Statements: The Procter \u0026amp; Gamble Company B-1\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003e\u003cb\u003eAppendix C Specimen Financial Statements: The Coca-Cola Company C-1\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003e\u003cb\u003eAppendix D Specimen Financial Statements: PepsiCo, Inc. D-1\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003e\u003cb\u003eAppendix E Specimen Financial Statements: Marks and Spencer plc E-1\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003eIndex I-1\u003c\/p\u003e","brand":"John Wiley \u0026 Sons Inc","offers":[{"title":"Default Title","offer_id":49528860410199,"sku":"9781119613695","price":81.65,"currency_code":"GBP","in_stock":false}],"url":"https:\/\/bookcurl.com\/products\/intermediate-accounting-9781119613695","provider":"Book Curl","version":"1.0","type":"link"}