Intermediate accounting:
Gespeichert in:
| Hauptverfasser: | , |
|---|---|
| Format: | Buch |
| Sprache: | English |
| Veröffentlicht: |
[Cincinnati, Ohio]
South-Western College Publ.
2000
|
| Ausgabe: | 8. ed. |
| Schlagworte: | |
| Online-Zugang: | Inhaltsverzeichnis |
| Beschreibung: | Getr. Zählung graph. Darst. |
| ISBN: | 0324007310 |
Internformat
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Datensatz im Suchindex
| _version_ | 1804127306220830720 |
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| adam_text | BRIEF CONTENTS
PART 1 PART 4
Financial Reporting: Concepts, Financial Financial Reporting: Stockholders Equity
Statements, and Related Disclosures , ^ . ,
15 Contributed Capital 642
1 The Environment of Financial Reporting 2 16 Earnings Per Share and
2 Financial Reporting: Its Retained Earnings 698
Conceptual Framework 26 PART 5
3 The Balance Sheet and the Statement Financial Reporting: Special Topics
of Changes in Stockholders Equity 54
4 The Income Statement and 17 Income Recognition and Measurement
Statement of Cash Flows 100 of Net Assets 756
5 Additional Aspects of Financial Reporting 18 Accounting for Income Taxes 827
and Financial Analysis 169 19 Accounting for Postemployment
Benefits 878
PART 2 20 Accounting for Leases 940
Financial Reporting: Asset Measurement 21 The Statement of Cash Flows 996
and Income Determination 22 Accounting Changes and Errors 1059
6 Cash and Receivables 226 APPENDIX A
7 Inventories: Cost Measurement and The Coca Cola Company 1997 Annual
Flow Assumptions 277 Report: Financial Section A1
8 Inventories: Special Valuation Issues 325
9 Property, Plant, and Equipment: APPENDIX B
Acquisition and Disposal 364 Ljgt Qf offjcja) pronouncements of
10 Depreciation and Depletion 405 the A|CpA gnd FASB B1
11 Intangibles 445
PART 3 APPENDIX C
r«n i o Review of the Accounting Process C1
Financial Reporting: Valuation of Liabilities
and Investments APPENDIX D
12 Current Liabilities and Contingencies 484 Compound Interest D1
13 Long Term Liabilities and Receivables 529
14 Investments 587 INDEX 11
xvi Contents
FINANCIAL STATEMENT DISCLOSURES OF RECEIVABLES. APPENDIX: PROOF
OF CASH (FOUR COLUMN RECONCILIATION).
7 Inventories: Cost Measurement and Flow Assumptions 277
CLASSIFICATIONS OF INVENTORY. Raw Materials Inventory. Goods in Process
Inventory. Finished Goods Inventory. ALTERNATIVE INVENTORY SYSTEMS.
Perpetual Inventory System. Periodic Inventory System. ITEMS TO BE INCLUDED IN
INVENTORY QUANTITIES. DETERMINATION OF INVENTORY COSTS. Manu¬
facturing Overhead Costs. Standard Costs. Variable Costing. Purchases Discounts. COST
FLOW ASSUMPTIONS. Specific Identification. First In, First Out (FIFO). Average Cost.
Last In, First Out (LIFO). Comparison of Inventory Cost Flow Assumptions. CON¬
CEPTUAL EVALUATION OF INVENTORY COST FLOW ASSUMPTIONS. Income
Measurement. Income Tax Effects. Liquidation of LIFO Layers. Income Manipulation.
Inventory Valuation. Average Cost. Management s Selection of an Inventory Cost Flow
Assumption. DOLLAR VALUE LIFO. Determination of Cost Index. Inventory Pools.
ADDITIONAL LIFO CONSIDERATIONS. LIFO Valuation Adjustment. Interim State¬
ments Using LIFO. Change to or from LIFO. International Accounting Differences. DIS¬
CLOSURE OF INVENTORY VALUES AND METHODS. APPENDIX: FOREIGN
CURRENCY TRANSACTIONS INVOLVING INVENTORY.
8 Inventories: Special Valuation Issues 325
LOWER OF COST OR MARKET. Application of Lower of Cost or Market Method.
Conceptual Evaluation of the Ceiling and Floor. Approaches to Implementing Lower of
Cost or Market Rule. Recording the Reduction of Inventory to Market. Lower of Cost
or Market and Interim Financial Statements. CONCEPTUAL EVALUATION OF
LOWER OF COST OR MARKET. International Accounting Differences. PURCHASE
OBLIGATIONS AND PRODUCT FINANCING ARRANGEMENTS. VALUATION
ABOVE COST. GROSS PROFIT METHOD. Conceptual Evaluation of the Gross Profit
Method. RETAIL INVENTORY METHOD. Retail Inventory Method Terminology.
Application of the Retail Inventory Method. Additional Cost and Retail Adjustments.
CONCEPTUAL EVALUATION OF THE RETAIL INVENTORY METHOD. DOL¬
LAR VALUE LIFO RETAIL METHOD. EFFECTS OF INVENTORY ERRORS.
9 Property, Plant, and Equipment: Acquisition and Disposal 364
CHARACTERISTICS OF PROPERTY, PLANT, AND EQUIPMENT. Evaluation of Use
of Historical Cost. ACQUISITION OF PROPERTY, PLANT, AND EQUIPMENT.
Determination of Cost. Lump Sum Purchase. Deferred Payments. Issuance of Securities.
Assets Acquired by Donation. Start up Costs. ASSETS ACQUIRED BY EXCHANGE
OF OTHER ASSETS. Exchanges of Dissimilar Productive Assets. Exchanges of Similar
Productive Assets. Summary of Productive Asset Exchanges. SELF CONSTRUCTION.
Interest During Construction. International Accounting Differences. Fixed Overhead
Costs. Profit on Self Construction. Development Stage Companies. COSTS SUBSE¬
QUENT TO ACQUISITION. Additions. Improvements and Replacements. Rearrangement
and Moving. Repairs and Maintenance. DISPOSAL OF PROPERTY, PLANT, AND
EQUIPMENT. DISCLOSURE OF PROPERTY, PLANT, AND EQUIPMENT. APPEN¬
DIX: OIL AND GAS PROPERTIES.
10 Depreciation and Depletion 405
FACTORS INVOLVED IN DEPRECIATION. Asset Cost. Service Life. Residual Value.
METHODS OF COST ALLOCATION. Activity Methods. Time Based Methods.
RECORDING DEPRECIATION. CONCEPTUAL EVALUATION OF DEPRECIATION
METHODS. DISCLOSURE OF DEPRECIATION. International Accounting Differences.
ADDITIONAL DEPRECIATION METHODS. Group Depreciation. Composite Deprecia¬
tion. Retirement and Replacement Methods. Inventory Systems. DEPRECIATION FOR
PARTIAL PERIODS. Compute Depreciation to the Nearest Whole Month. Compute
Depreciation to the Nearest Whole Year. Compute One Half Year s Depreciation on
Contents xvii
All Assets Purchased or Sold During the Year. IMPAIRMENT OF NONCURRENT AS¬
SETS. Conceptual Evaluation of Asset Impairment. International Accounting Differences.
DEPRECIATION AND INCOME TAX. MACRS Principles. Illustration of MACRS.
CHANGES AND CORRECTIONS OF DEPRECIATION. DEPLETION.
11 Intangibles 445
ACCOUNTING FOR INTANGIBLE ASSETS. Cost of Intangibles. Amortization of
Intangibles. RESEARCH AND DEVELOPMENT COSTS. Conceptual Evaluation of
Accounting for Research and Development Costs. International Accounting Differences.
IDENTIFIABLE INTANGIBLE ASSETS. Patents. Copyrights. Trademarks and
Tradenames. Franchises. Computer Software Costs. Internal Use Software. Leases and
Leasehold Improvements. Deferred Charges. Organization Costs. UNIDENTIFIABLE
INTANGIBLES. Internally Developed Goodwill. Purchased Goodwill. Recording the
Acquisition. Amortization of Goodwill. Negative Goodwill. DISCLOSURE OF IN¬
TANGIBLES. CONCEPTUAL EVALUATION OF ACCOUNTING FOR INTANGI¬
BLES. International Accounting Differences. APPENDIX: ESTIMATING THE VALUE
OF GOODWILL. Estimating the Value of Goodwill. Steps Used in Estimating the Value
of Goodwill. Other Methods of Estimating Goodwill.
PART 3
Financial Reporting: Valuation of Liabilities and Investments
12 Current Liabilities and Contingencies 484
CONCEPTUAL OVERVIEW OF LIABILITIES. NATURE AND DEFINITION OF
CURRENT LIABILITIES. Classification and the Operating Cycle or Year. Liquidity,
Financial Flexibility, and Current Liabilities. Classification of Current Liabilities. VAL¬
UATION OF CURRENT LIABILITIES. CURRENT LIABILITIES HAVING A CON¬
TRACTUAL AMOUNT. Trade Accounts Payable. Notes Payable. Currently Maturing
Portion of Long Term Debt. Dividends Payable. Advances and Refundable Deposits.
Accrued Liabilities. Unearned Items. CURRENT LIABILITIES WHOSE AMOUNTS DE¬
PEND ON OPERATIONS. Sales and Use Taxes. Liabilities Related to Payrolls. Income
Taxes Payable. Bonus Obligations. CURRENT LIABILITIES REQUIRING AMOUNTS
TO BE ESTIMATED. Property Taxes. Warranty Obligations. Premium and Coupon
Obligations. CONTINGENCIES. Accrual of Loss Contingencies. Disclosure of Loss
Contingencies in the Notes to the Financial Statements. Disclosure of Gain Contingencies
in the Notes to the Financial Statements. Executory Contracts. Illustrations of Contin¬
gency Disclosures. OTHER LIABILITY CLASSIFICATION ISSUES. Short Term Debt
Expected to Be Refinanced. Classification of Obligations That Are Callable by the
Creditor. FINANCIAL STATEMENT PRESENTATION OF CURRENT LIABILITIES.
13 Long Term Liabilities and Receivables 529
REASONS FOR ISSUANCE OF LONG TERM LIABILITIES. BONDS PAYABLE.
Characteristics of Bonds. Bond Selling Prices. RECORDING THE ISSUANCE OF
BONDS. Bonds Issued Between Interest Payment Dates. AMORTIZING DISCOUNTS
AND PREMIUMS. Straight Line Method. Effective Interest Method. Bond Issue Costs.
Accruing Bond Interest. Zero Coupon Bonds. International Accounting Differences. EX¬
TINGUISHMENT OF LIABILITIES. Bonds Retired at Maturity. Bonds Retired Prior to
Maturity. BONDS WITH EQUITY CHARACTERISTICS. Bonds Issued with Detachable
Stock Warrants. Convertible Bonds. LONG TERM NOTES PAYABLE. Notes Payable
Issued for Cash. Notes Payable Exchanged for Cash and Rights or Privileges. Notes
Payable Exchanged for Property, Goods, or Services. Disclosure of Long Term Liabilities.
LONG TERM NOTES RECEIVABLE. Loan Fees. Impairment of a Loan. APPENDIX
1: TROUBLED DEBT RESTRUCTURINGS. ACCOUNTING BY THE DEBTOR.
Modification of Terms. Equity or Asset Exchange. Equity or Asset Exchange Combined
with a Modification of Terms. Disclosure of Restructuring Agreements. ACCOUNT¬
ING BY THE CREDITOR. Equity or Asset Exchange. Modification of Terms. Equity
or Asset Exchange Combined with Modification of Terms. CONCEPTUAL EVALUA
XVJii Contents TION OF ACCOUNTING FOR TROUBLED DEBT RESTRUCTURINGS. APPENDIX
2: SERIAL BONDS. RECORDING THE ISSUANCE AND INTEREST EXPENSE OF
SERIAL BONDS. EARLY REDEMPTION OF SERIAL BONDS.
14 Investments 587
INVESTMENTS: CLASSIFICATION AND VALUATION. INVESTMENTS IN DEBT
AND EQUITY TRADING SECURITIES. INVESTMENTS IN AVAILABLE FOR SALE
DEBT AND EQUITY SECURITIES. Recording Initial Cost. Recording Interest and
Dividend Revenue. Recognition of Unrealized Holding Gains and Losses. Realized Gains
and Losses on Sales of Available for Sale Securities. INVESTMENTS IN HELD TO
MATURITY DEBT SECURITIES. Recording Initial Cost. Recognition and Amortization
of Bond Premiums and Discounts. Amortization for Bonds Acquired Between Interest
Dates. Sale of Investment in Bonds before Maturity. TRANSFERS AND IMPAIR¬
MENTS. Transfers of Investments Between Categories. Impairments. DISCLOSURES.
Financial Statement Classification. FASB STATEMENT NO. 115: A CONCEPTUAL
EVALUATION. Fair Value Is Required for Certain Investments. Fair Value Is Not
Required for Certain Liabilities. Reporting of Unrealized Gains and Losses. Classification
of Securities Is Based on Management Intent. EQUITY METHOD. Accounting
Procedures. Financial Statement Disclosures. Special Issues. ADDITIONAL ISSUES FOR
INVESTMENTS. Nonmarketable Securities. Stock Dividends and Splits. Stock Warrants.
Convertible Bonds. Cash Surrender Value of Life Insurance. Investments in Funds. AP¬
PENDIX: DERIVATIVES OF FINANCIAL INSTRUMENTS. FAIR VALUE HEDGE.
CASH FLOW HEDGE.
PART 4
Financial Reporting: Stockholders Equity
15 Contributed Capital 642
CORPORATE FORM OF ORGANIZATION. Types of Corporations. Formation of a
Corporation. CORPORATE CAPITAL STRUCTURE. Capital Stock and Stockholders
Rights. Basic Terminology. Legal Capital. Additional Paid in Capital. Stockholders
Equity. ISSUANCE OF CAPITAL STOCK. Authorization. Issuance for Cash. Stock
Issuance Costs. Stock Subscriptions. Subscription Defaults. Combined Sales of Stock.
Nonmonetary Issuance of Stock. Stock Splits. Stock Rights to Current Stockholders.
NONCOMPENSATORY STOCK OPTION PLANS. COMPENSATORY STOCK OP¬
TION PLANS. Conceptual Overview and Historical Perspective. Measurement of Fair
Value. Recognition of Compensation Expense. Intrinsic Value Method for Compensatory
Stock Option Plans. Additional Disclosures. Conceptual Evaluation. PREFERRED
STOCK CHARACTERISTICS. Preference as to Dividends. Cumulative Preferred Stock.
Participating Preferred Stock. Convertible Preferred Stock. Preferred Stock with Stock
Warrants (Rights). Callable Preferred Stock. Redeemable Preferred Stock. Preference in
Liquidation. Voting Rights. Disclosures. CONTRIBUTED CAPITAL SECTION. TREA¬
SURY STOCK (CAPITAL STOCK REACQUISITION). Cost Method. Par Value
Method. Balance Sheet Presentation. Acquisition at Greater Than Market Value.
Donated Treasury Stock. Retirement of Treasury Stock. Conceptual Overview of
Treasury Stock.
16 Earnings Per Share and Retained Earnings 698
EARNINGS AND EARNINGS PER SHARE. CONCEPTUAL OVERVIEW AND USES ,
OF EARNINGS PER SHARE INFORMATION. BASIC EARNINGS PER SHARE.
Numerator Calculations. Denominator Calculations. Components of Earnings Per Share.
Example of Basic Earnings Per Share. DILUTED EARNINGS PER SHARE. Stock
Options and Warrants. Convertible Securities. Computation of Tentative and Final
Diluted Earnings Per Share. ADDITIONAL CONSIDERATIONS. Conversion Ratios.
Contingent Issuances. Additional Disclosures. EPS DISCLOSURE ILLUSTRATION.
CONTENT OF RETAINED EARNINGS. DIVIDENDS. Cash Dividends. Property
Dividends. Scrip Dividends. Stock Dividends. Liquidating Dividends. PRIOR PERIOD
Contents XJX
ADJUSTMENTS (RESTATEMENTS). APPROPRIATIONS (RESTRICTIONS) OE RE¬
TAINED EARNINGS. STATEMENT OF RETAINED EARNINGS. Illustration of
Retained Earnings Statement. Accumulated Other Comprehensive Income. MISCEL¬
LANEOUS CHANGES IN STOCKHOLDERS EQUITY. STATEMENT OF CHANGES
IN STOCKHOLDERS EQUITY. International Accounting Differences. APPENDIX:
QUASI REORGANIZATION.
PART 5
Financial Reporting: Special Topics
17 Income Recognition and Measurement of Net Assets 756
OVERVIEW OF REVENUE RECOGNITION ALTERNATIVES. EXAMPLES OF REV¬
ENUE RECOGNITION ALTERNATIVES. Example 1: Revenue Recognition at Time
of Sale. Example 2: Revenue Recognition During Production. Example 3: Revenue
Recognition at Time of Cash Receipt. Summary of Revenue Recognition Alternatives.
CONCEPTUAL ISSUES. ALTERNATIVE REVENUE RECOGNITION METHODS.
REVENUE RECOGNITION PRIOR TO THE PERIOD OF SALE. Long Term
Construction Contracts. Percentage of Completion Method. Completed Contract Method.
Illustration of the Two Methods. Losses on Long Term Construction Contracts.
Additional Considerations in Accounting for Long Term Construction Contracts. Long
Term Service Contracts. Proportional Performance Method. REVENUE RECOGNI¬
TION AFTER THE PERIOD OF SALE. Installment Method. Example of the Installment
Method. Additional Considerations for the Installment Method. Cost Recovery Method.
Comparison of the Installment and Cost Recovery Methods. REVENUE RECOGNITION
DELAYED UNTIL A FUTURE EVENT OCCURS. Deposit Method. ADDITIONAL REV¬
ENUE RECOGNITION ISSUES. Software Revenue Recognition. Franchises. Real Estate
Sales. Retail Land Sales. Consignment Sales. International Accounting Differences. SUM¬
MARY OF ALTERNATIVE REVENUE RECOGNITION METHODS. APPENDIX:
ACCOUNTING FOR CHANGES IN PRICES. CURRENT VALUE AND THE GEN¬
ERAL PRICE LEVEL. Current Value. General Price Level. Four Alternative Concepts.
THREE ALTERNATIVES TO HISTORICAL COST. Current Cost Financial Statements.
Historical Cost/Constant Purchasing Power Financial Statements. Current Cost/Constant
Purchasing Power Financial Statements. ADDITIONAL MEASUREMENT ISSUES.
Measurement of Current Cost. Adjustment of Historical Dollars. Purchasing Power Gain
or Loss on Net Monetary Items. CONCEPTUAL ISSUES RELATING TO ALTERNA¬
TIVES TO HISTORICAL COST. Capital Maintenance Concept (Income Statement).
Balance Sheet. Reliability. Understandability. Costs and Benefits. Current Cost and
Operating Savings. Current Cost Versus Partial Adjustments. Current Exit Values. DIS¬
CLOSURES. Conceptual Evaluation of the Elimination of the Required Disclosures.
International Accounting Differences.
18 Accounting for Income Taxes 827
OVERVIEW AND DEFINITIONS. Causes of Differences. Definitions. INTERPERIOD
INCOME TAX ALLOCATION: BASIC ISSUES. Permanent Differences. Temporary
Differences. INTERPERIOD INCOME TAX ALLOCATION: CONCEPTUAL ISSUES.
Deferred Tax Liability. Deferred Tax Asset. Measurement. INTERPERIOD INCOME
TAX ALLOCATION: RECORDING AND REPORTING OF CURRENT AND DE¬
FERRED TAXES. Basic Entries. Example 1: Deferred Tax Liability—Single Temporary
Difference. Example 2: Deferred Tax Liability—Single Temporary Difference and
Multiple Rates. Example 3: Deferred Tax Asset—Single Temporary Difference. Example
4: Deferred Tax Asset and Valuation Allowance. Example 5: Permanent and Temporary
Differences. OPERATING LOSS CARRYBACKS AND CARRYFORWARDS. Conceptual
Issues. Generally Accepted Accounting Principles. COMPREHENSIVE ILLUSTRATION.
INTRAPERIOD INCOME TAX ALLOCATION. FINANCIAL STATEMENT PRESEN¬
TATION AND DISCLOSURES. Balance Sheet Presentation. Financial Statement
Disclosures. MISCELLANEOUS ISSUES. Change in Income Tax Laws or Rates. Invest¬
ment Tax Credit. Alternative Minimum Tax and Other Tax Credits. International
Accounting Differences. ILLUSTRATIVE DISCLOSURES. APPENDIX: ADDITIONAL
XX Contents CONCEPTUAL ISSUES CONCERNING INTERPERIOD INCOME TAX ALLOCA¬
TION. ALLOCATION VERSUS NONALLOCATION. COMPREHENSIVE VERSUS
PARTIAL ALLOCATION. ALTERNATIVE ALLOCATION METHODS.
19 Accounting for Postemployment Benefits 878
CHARACTERISTICS OF PENSION PLANS. HISTORICAL PERSPECTIVE OF PEN¬
SION PLANS. ACCOUNTING PRINCIPLES FOR DEFINED BENEFIT PENSION
PLANS. Key Terms Related to Pension Plans. Pension Expense. Pension Liabilities and
Assets. Measurement Methods. Disclosures. EXAMPLES OF ACCOUNTING FOR
PENSIONS. Example 1: Pension Expense Equal to Pension Funding. Example 2: Pension
Expense Greater Than Pension Funding. Example 3: Pension Expense Less Than Pension
Funding, and Expected Return on Plan Assets Different from Discount Rate. Example
4: Pension Expense Including Amortization of Unrecognized Prior Service Cost. Example
5: Calculation of Amortization of Unrecognized Prior Service Cost. Example 6: Pension
Expense Including Net Gain or Loss (to Extent Recognized). Example 7: Recognition of
Additional Pension Liability. Example 8: Disclosures. Summary of Issues Related to
Pensions. CONCEPTUAL ISSUES RELATED TO DEFINED BENEFIT PENSION
PLANS. Pension Expense. Pension Liabilities. Balance Sheet Presentation of Pension Plan
Assets. ADDITIONAL ASPECTS OF PENSION ACCOUNTING. Transition Require¬
ments. Vested Benefits. Accounting for Defined Contribution Plans. Disclosures by
Funding Agencies. Employee Retirement Income Security Act of 1974. Pension Plan
Settlements and Curtailments. Termination Benefits Paid to Employees. Multi Employer
Plans. International Accounting Differences. OTHER POSTEMPLOYMENT BENE¬
FITS. Similarities to and Differences from Pensions. Accounting Principles. OPEB
Expense. OPEB Liability or Asset. Differences from Accounting for Pensions. ILLUS¬
TRATION OF ACCOUNTING FOR OPEBS. CONCEPTUAL EVALUATION OF AC¬
COUNTING FOR OPEBS. Relevance and Reliability. Differences in Funding. Transition
Liability. Attribution Period. Interaction with Deferred Income Taxes. Minimum
Liability. Impacts of the Adoption of FASB Statement No. 106. APPENDIX: ILLUS¬
TRATION OF PRESENT VALUE CALCULATIONS FOR DEFINED BENEFIT PEN¬
SION PLANS. Service Cost. Interest on Projected Benefit Obligation. Expected Return
on Plan Assets. Amortization of Unrecognized Prior Service Cost. Pension Expense and
Liability.
20 Accounting for Leases 940
ADVANTAGES OF LEASING. Advantages of Leasing from Lessee s Viewpoint.
Advantages of Leasing from Lessor s Viewpoint. KEY TERMS RELATED TO LEAS¬
ING. CLASSIFICATION OF PERSONAL PROPERTY LEASES. ACCOUNTING AND
REPORTING BY A LESSEE. Operating Lease (Lessee). Capital Lease (Lessee). Illustrations
of Lessee s Capital Lease Method. Other Lessee Capitalization Issues. Disclosure
Requirements of the Lessee. ACCOUNTING AND REPORTING BY A LESSOR.
Operating Lease (Lessor). Direct Financing Leases (Lessor). Initial Direct Costs Involved
in a Direct Financing Lease. Sales Type Leases (Lessor). Initial Direct Costs Involved in
a Sales Type Lease. Unguaranteed and Guaranteed Residual Values. Disclosure Require¬
ments for the Lessor. SUMMARY OF ACCOUNTING BY LESSEE AND LESSOR. AD¬
DITIONAL LEASE ISSUES. Conceptual Evaluation of Accounting for Leases.
International Accounting Differences. APPENDIX: SPECIALIZED LEASE ISSUES AND
CHANGES IN LEASE PROVISIONS. LEASE ISSUES RELATED TO REAL ESTATE.
Lease of Land Only. Lease of Both Land and Buildings That Transfers Title or Contains
a Bargain Purchase Option. Lease of Land and Buildings That Does Not Transfer Title
or Contain a Bargain Purchase Option. Lease Involving Equipment as Well as Real
Estate. SALE LEASEBACK ISSUES. Lessor s Accounting Issues. Lessee s Accounting
Issues. Leveraged Leases. CHANGES IN LEASE PROVISIONS. Review of Estimated
Unguaranteed Residual Value. Impact of Renewal of Lease on Guarantee of Residual
Value. Changes to Sales Type or Direct Financing Lease Prior to Lease Term Expiration
That Change the Lease to an Operating Lease. Renewal or Extension of Sales Type or
Direct Financing Lease Resulting in a New Lease That Qualifies as a Sales Type Lease.
Contents XXI
21 The Statement of Cash Flows 996
CONCEPTUAL OVERVIEW AND REPORTING GUIDELINES. Reporting Guidelines
and Practices. Illustration. CASH INFLOWS AND OUTFLOWS. Inflows of Cash.
Outflows of Cash. Classifications of Cash Flows. NET CASH FLOW FROM OPER¬
ATING ACTIVITIES. Direct Method. Indirect Method. PROCEDURES FOR PREPA¬
RATION OF STATEMENT. Visual Inspection Method of Analysis. Simple Example
(Visual Inspection Method). Worksheet Method of Analysis. Steps in Preparation
(Worksheet Method). Comprehensive Example (Worksheet Method). SPECIAL TOP¬
ICS. Sale of Depreciahle Assets. Interest Paid and Income Taxes Paid. Flexibility in
Reporting. Partial Cash Investing and Financing Activities. Temporary and Long Term
Investments. Cash Dividends Declared. Financial Institutions. Effects of Exchange Rates.
Cash Flow Per Share. APPENDIX: DIRECT METHOD FOR REPORTING OPERAT¬
ING CASH FLOWS. OPERATING CASH FLOWS. Operating Cash Inflows. Operating
Cash Outflows. Diagram of Operating Cash Flows. PROCEDURES FOR STATEMENT
PREPARATION. Visual Inspection Method. Worksheet Method. EXAMPLE: WORK¬
SHEET AND DIRECT METHOD.
22 Accounting Changes and Errors 1059
TYPES OF ACCOUNTING CHANGES. METHODS OF DISCLOSING AN AC¬
COUNTING CHANGE. ACCOUNTING FOR A CHANGE IN ACCOUNTING PRIN¬
CIPLE. Cumulative Effect Method. Prior Period Restatement Method. Transition
Methods Required by the FASB. ACCOUNTING FOR A CHANGE IN AN ESTIMATE.
ADDITIONAL ISSUES. A Change in Principle Distinguished from a Change in an
Estimate. Preferability of the New Accounting Principle. Accounting Changes in Interim
Financial Statements. CONCEPTUAL EVALUATION OF ACCOUNTING FOR A
CHANGE IN ACCOUNTING PRINCIPLE AND A CHANGE IN ESTIMATE. Prior
Period Restatement. Cumulative Effect Adjustment. Prospective Adjustment. AC¬
COUNTING FOR A CHANGE IN A REPORTING ENTITY. ACCOUNTING FOR A
CORRECTION OF AN ERROR. Error Analysis. Error Correction. International
Accounting Differences. SUMMARY OF METHODS FOR ACCOUNTING CHANGES
AND ERRORS.
APPENDIX^
The Coca Cola Company 1997 Annual Report: Financial Section A1
APPENDIX B
List of Official Pronouncements of the AICPA and FASB B1
APPENDIX C
Review of the Accounting Process C1
THE ACCOUNTING SYSTEM. Accounting Equation. Transactions, Events, and
Supporting Documents. Accounts. Financial Statements. THE ACCOUNTING CYCLE.
Recording in the General Journal (Step 1). Posting to the Ledger (Step 2). Preparation
of Adjusting Entries (Step 3). Preparation of the Financial Statements (Step 4).
Preparation of Closing Entries (Step 5). REVERSING ENTRIES. THE WORKSHEET.
SUBSIDIARY LEDGERS. SPECIAL JOURNALS. Sales Journal. Purchases Journal. Cash
Receipts Journal. Cash Payments Journal. General Journal. Voucher System. COM¬
PUTER SOFTWARE. CASH BASIS ACCOUNTING.
APPENDIX D
Compound Interest D1
SIMPLE INTEREST AND COMPOUND INTEREST. FUTURE VALUE OF A SINGLE
SUM AT COMPOUND INTEREST. The Idea. Formula Approach. Table Approach.
xxii Contents Summary and Illustration. PRESENT VALUE OF A SINGLE SUM. The Idea. Shortcut
Approaches. Summary and Illustration. MEASUREMENTS INVOLVING AN ANNU¬
ITY. FUTURE VALUE OF AN ORDINARY ANNUITY. Shortcut Approaches.
Summary and Illustration. FUTURE VALUE OF AN ANNUITY DUE. Solution
Approach. PRESENT VALUE OF AN ANNUITY. PRESENT VALUE OF AN ORDI¬
NARY ANNUITY. Solving by Determining the Present Value of a Series of Single Sums.
Shortcut Approaches. Summary and Illustration. PRESENT VALUE OF AN ANNUITY
DUE. Shortcut Approaches. Another Application. PRESENT VALUE OF A DEFERRED
ORDINARY ANNUITY. Another Application. SUMMARY OF PRESENT AND FU¬
TURE VALUE CALCULATIONS. CONCEPTUAL EVALUATION OF PRESENT
VALUE TECHNIQUES IN FINANCIAL REPORTING.
INDEX M
|
| any_adam_object | 1 |
| author | Nikolai, Loren A. Bazley, John D. |
| author_facet | Nikolai, Loren A. Bazley, John D. |
| author_role | aut aut |
| author_sort | Nikolai, Loren A. |
| author_variant | l a n la lan j d b jd jdb |
| building | Verbundindex |
| bvnumber | BV012649494 |
| callnumber-first | H - Social Science |
| callnumber-label | HF5635 |
| callnumber-raw | HF5635 |
| callnumber-search | HF5635 |
| callnumber-sort | HF 45635 |
| callnumber-subject | HF - Commerce |
| classification_rvk | QP 800 |
| ctrlnum | (OCoLC)40848469 (DE-599)BVBBV012649494 |
| dewey-full | 657/.046 |
| dewey-hundreds | 600 - Technology (Applied sciences) |
| dewey-ones | 657 - Accounting |
| dewey-raw | 657/.046 |
| dewey-search | 657/.046 |
| dewey-sort | 3657 246 |
| dewey-tens | 650 - Management and auxiliary services |
| discipline | Wirtschaftswissenschaften |
| edition | 8. ed. |
| format | Book |
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| id | DE-604.BV012649494 |
| illustrated | Illustrated |
| indexdate | 2024-07-09T18:31:15Z |
| institution | BVB |
| isbn | 0324007310 |
| language | English |
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| physical | Getr. Zählung graph. Darst. |
| publishDate | 2000 |
| publishDateSearch | 2000 |
| publishDateSort | 2000 |
| publisher | South-Western College Publ. |
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| spelling | Nikolai, Loren A. Verfasser aut Intermediate accounting Loren A. Nikolai ; John D. Bazley 8. ed. [Cincinnati, Ohio] South-Western College Publ. 2000 Getr. Zählung graph. Darst. txt rdacontent n rdamedia nc rdacarrier Accounting Finanzanalyse (DE-588)4133000-6 gnd rswk-swf Rechnungslegung (DE-588)4128343-0 gnd rswk-swf Rechnungswesen (DE-588)4048732-5 gnd rswk-swf USA (DE-588)4078704-7 gnd rswk-swf 1\p (DE-588)4123623-3 Lehrbuch gnd-content USA (DE-588)4078704-7 g Rechnungslegung (DE-588)4128343-0 s DE-604 Rechnungswesen (DE-588)4048732-5 s Finanzanalyse (DE-588)4133000-6 s 2\p DE-604 Bazley, John D. Verfasser aut HBZ Datenaustausch application/pdf http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=008593893&sequence=000002&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA Inhaltsverzeichnis 1\p cgwrk 20201028 DE-101 https://d-nb.info/provenance/plan#cgwrk 2\p cgwrk 20201028 DE-101 https://d-nb.info/provenance/plan#cgwrk |
| spellingShingle | Nikolai, Loren A. Bazley, John D. Intermediate accounting Accounting Finanzanalyse (DE-588)4133000-6 gnd Rechnungslegung (DE-588)4128343-0 gnd Rechnungswesen (DE-588)4048732-5 gnd |
| subject_GND | (DE-588)4133000-6 (DE-588)4128343-0 (DE-588)4048732-5 (DE-588)4078704-7 (DE-588)4123623-3 |
| title | Intermediate accounting |
| title_auth | Intermediate accounting |
| title_exact_search | Intermediate accounting |
| title_full | Intermediate accounting Loren A. Nikolai ; John D. Bazley |
| title_fullStr | Intermediate accounting Loren A. Nikolai ; John D. Bazley |
| title_full_unstemmed | Intermediate accounting Loren A. Nikolai ; John D. Bazley |
| title_short | Intermediate accounting |
| title_sort | intermediate accounting |
| topic | Accounting Finanzanalyse (DE-588)4133000-6 gnd Rechnungslegung (DE-588)4128343-0 gnd Rechnungswesen (DE-588)4048732-5 gnd |
| topic_facet | Accounting Finanzanalyse Rechnungslegung Rechnungswesen USA Lehrbuch |
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