Intermediate accounting / Lanny G. Chasteen, Richard E. Flaherty, Melvin C. O'Connor.

By: Chasteen, Lanny G, 1942-
Contributor(s): Flaherty, Richard E, 1944- | O'Connor, Melvin C
Publisher: Boston : Irwin McGraw Hill, ©1998Edition: Sixth editionDescription: xxxvii, 1284 pages : color illustrations ; 28 cmContent type: text Media type: unmediated Carrier type: volumeISBN: 0070119015Subject(s): AccountingDDC classification: 657.044
Contents:
Financial accounting and reporting: an introduction -- Financial accounting and reporting: a theoretical structure -- The accounting process: an overview -- The income statement -- The balance sheet (Statement of financial position) -- Statement of cash flows -- Revenue recognition and income determination -- Cash, current receivables and payables and contingencies -- Inventory valuation: determining cost and using cost flow assumption -- Inventory valuation: departures from historical cost and methods of estimating inventory cost -- Plant assets and intangibles: acquisition and subsequent expenditures -- Plant assets and intangibles: depreciation, depletion, amortization and disposition -- Financial instruments: equity securities -- Financial instruments: debt securities -- Leases -- Pensions and other postretirement benefits -- Accounting for income taxes -- Stockholders' equity -- Accounting changes and error analysis -- Earning per share -- Revisiting the statement of cash flows; additional disclosure topics -- Concepts of present and future value -- General Electric annual report 1995.
Summary: This updated edition reflects current accounting standards and combines conceptual and theoretical material. The text includes end of chapter problems, real-world examples, international highlights, conceptual issues and an introduction to cash flow and the statement of cash flow.
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657.044 C489 1998 (Browse shelf) c.1 Available CL-24287
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Includes index.

Financial accounting and reporting: an introduction -- Financial accounting and reporting: a theoretical structure -- The accounting process: an overview -- The income statement -- The balance sheet (Statement of financial position) -- Statement of cash flows -- Revenue recognition and income determination -- Cash, current receivables and payables and contingencies -- Inventory valuation: determining cost and using cost flow assumption -- Inventory valuation: departures from historical cost and methods of estimating inventory cost -- Plant assets and intangibles: acquisition and subsequent expenditures -- Plant assets and intangibles: depreciation, depletion, amortization and disposition -- Financial instruments: equity securities -- Financial instruments: debt securities -- Leases -- Pensions and other postretirement benefits -- Accounting for income taxes -- Stockholders' equity -- Accounting changes and error analysis -- Earning per share -- Revisiting the statement of cash flows; additional disclosure topics -- Concepts of present and future value -- General Electric annual report 1995.

This updated edition reflects current accounting standards and combines conceptual and theoretical material. The text includes end of chapter problems, real-world examples, international highlights, conceptual issues and an introduction to cash flow and the statement of cash flow.

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