skip to content
Intermediate accounting Preview this item
ClosePreview this item
Checking...

Intermediate accounting

Author: Bart P Hartman
Publisher: Cincinnati, OH : South-Western College Pub., ©2000.
Edition/Format:   Print book : CD for computer : English : 3rd edView all editions and formats
Rating:

(not yet rated) 0 with reviews - Be the first.

Subjects
More like this

Find a copy in the library

&AllPage.SpinnerRetrieving; Finding libraries that hold this item...

Details

Document Type: Book
All Authors / Contributors: Bart P Hartman
ISBN: 0324020287 9780324020281 0324060505 9780324060508 0324060513 9780324060515 0324107897 9780324107890
OCLC Number: 43411431
Notes: First CD-ROM: Interactive cases in financial analysis [to be used with Intermediate accounting] / Jamie Pratt, K. Ramesh, David Foster. Cincinnati, OH : South-Western College Publ./Thomson Learning, c2000. (ISBN 0-324-06050-5).
Second CD-ROM: Applications of SAP systems / Philip M. Reckers & Govind S. Iyer. Cincinnati, OH : South-Western/Thomson Learning, c2001. (ISBN 0-324-06051-3). Access to Internet required.
Description: xxiii, 1023, [145 in various pagings] pages : illustrations ; 29 cm + 2 computer optical discs (4 3/4 in.)
Contents: Part 1. Background Core --
1. The Conceptual Framework and Objectives of Financial Reporting --
Economic Environment and Financial Reporting --
Generally Accepted Accounting Principles (GAAP) --
Conceptual Framework --
Recognition and Measurement in Financial Statements --
Basic Elements of Financial Statements --
An Investment Decision Model --
Ethics in Accounting and Corporate America --
2. The Accounting Process --
The Accounting Equation --
The Accounting Model --
Steps in the Accounting Process --
Financial Research and Analysis --
3. Balance Sheet and Owners' Interests --
Financial Position --
The Concept --
Balance Sheet --
Formats and Classifications --
Types of Business Entities --
Corporate Form of Business --
Usefulness and Limitations of the Balance Sheet --
SAP --
Overview of an ERP System --
Part 2. Profitability and Ownership Interests --
4. Conceptual Foundations of Accrual Accounting --
Revenue Recognition --
The Concept of Recognition --
Recognition Criteria-Assets and Liabilities --
Recognition Criteria-Revenues --
Points of Revenue Recognition --
Complex Applications in the "Real World" --
Concepts of Income and Capital Maintenance --
Horizontal Financial Analysis --
5. Conceptual Foundations of Accrual Accounting --
Allocations --
Expense Recognition --
Allocating Costs of Long-Lived Assets --
Allocating Costs of Long-Lived Intangible Assets --
Allocating Costs of Borrowed Funds --
Vertical Financial Statement Analysis --
6. The Income Statement and Measures of Performance --
Income Statement --
Special Reporting Items --
Earnings Per Share --
Financial Statement Analysis --
7. Statement of Cash Flows --
User Needs --
Cash Flow Statement Content and Format --
Deriving Cash Flow Information --
Indirect Method for Cash Flow Statement --
Comprehensive Illustration: Direct Method --
Comprehensive Illustration: Indirect Method --
Issues of Interfirm Comparability --
Appendix. Cash Flow Categories and Elements --
Appendix. Additional Reporting Requirements --
SAP --
The General Ledger --
Integrative Cases --
Part 3. Liquidity and Financial Flexibility --
8. Cash and Receivables --
Composition of Cash --
Control of Cash --
Accounts Receivable --
Financing With Receivables --
Notes Receivable --
Financial Analysis --
9. Investments --
Recognition and Measurement --
Debt Security and Equity Security Investments of Less Than 20 Percent Ownership --
Unresolved Controversies --
Equity Security Investments of Greater Than 20 Percent Ownership --
Investments Providing Control --
Other Long-Term Investments --
Financial Analysis --
Derivative Financial Instruments --
10. Inventories --
Implications of Conceptual Framework --
The Nature of Inventory --
Quantity Measurement --
Inventory Valuation --
Estimating Inventory Values --
Inventory Errors --
Financial Analysis --
11. Current Liabilities --
Nature and Classification of Liabilities --
Measurement of Current Liabilities --
Contingent Liabilities --
Determinable Current Liabilities --
Financial Analysis --
SAP --
Accounts Receivable and Accounts Payable --
Integrative Cases --
Part 4. Solvency and Operational Capacity --
12. Property, Plant, and Equipment --
Cost Basis of Productive Assets --
Monetary Exchanges --
Nonmonetary Asset Exchanges --
Assets Acquired by Other Means --
Cost Incurred After Acquisition --
Disposition of Plant Assets --
Financial Analysis --
Impairment of Long-Lived Assets --
13. Intangible Assets --
Accounting for Acquisitions of Intangibles --
Discussion and Evaluation --
Appendix. Costs of Insurance --
14. Long-Term Liabilities --
Financial Leverage --
Bonds Payable --
Extinguishment of Debt --
Long-Term Notes Payable --
Troubled Debt Restructuring --
Cash Flows --
Appendix. Serial Bonds --
15. Accounting for Leases --
Advantages and Disadvantages of Leasing --
Conceptual Considerations --
Accounting for Operating Leases --
Accounting for Capital Leases by the Lessee --
Accounting for Capital Leases by Lessor --
Residual Values --
Bargain Purchase Option --
Sale-Leasebacks --
Real Estate Leases --
Leveraged Leases --
Financial Analysis --
SAP --
Asset Accounting --
Integrative Cases --
Part 5. Disclosure and Reporting --
16. Postemployment Benefits --
Postretirement Benefits --
Pension Plans --
Employer's Pension Accounting --
Pension-Related Entries --
Accounting for Unexpected Gains and Losses --
Required Disclosures SFAS No. 132 --
Financial Analysis --
Other Postretirement Benefits --
Interpreting SFAS No. 87 and SFAS No. 106 Data --
Appendix. Alternative Procedure for Amortizing Prior-Service Costs --
Appendix. Alternative Procedure for Calculating a Market-Related Value for Plan Assets --
17. Accounting for Income Taxes --
Nature of Income Taxes --
Liability Approach --
Major Tax Accounting Issues --
Financial Reporting --
Income Taxes and Financial Analysis --
18. Equity Securities --
Stock Issuance --
Other Equity Sources and Adjustments --
Supplemental Disclosures --
Financial Analysis --
19. Retained Earnings and Distributions to Shareholders --
Retained Earnings --
Distributions to Owners --
Qualifications to Retained Earnings --
Financial Analysis --
20. The Gap in GAAP --
"Fuzzy" GAAP and Accounting Alternatives --
GAAP, Financial Reporting, and Economic Reality --
Financial Reporting: Disclosure and Economic Consequences --
The Political Nature of Standard Setting --
The Future: Internationalization of Accounting Standards --
SAP --
Accounting Reports --
Integrative Cases --
Appendices --
A. Time Value of Money --
The Time Value of Money and the Nature of Interest --
Single Sums --
Annuities --
Example Problems --
B. Earnings per Share for Complex Capital Structures --
Complex Capital Structures --
Financial Analysis and Earnings Per Share --
C. Motorola 1998 Annual Report --
Glossary --
Subject Index --
Company Index.
Responsibility: Bart P. Hartman [and others].

Reviews

User-contributed reviews
Retrieving GoodReads reviews...
Retrieving DOGObooks reviews...

Tags

Be the first.

Similar Items

Related Subjects:(2)

User lists with this item (2)

Confirm this request

You may have already requested this item. Please select Ok if you would like to proceed with this request anyway.

Linked Data


Primary Entity

<http://www.worldcat.org/oclc/43411431> # Intermediate accounting
    a schema:Book, bgn:CD, schema:CreativeWork ;
   library:oclcnum "43411431" ;
   library:placeOfPublication <http://id.loc.gov/vocabulary/countries/ohu> ;
   library:placeOfPublication <http://experiment.worldcat.org/entity/work/data/55847727#Place/cincinnati_oh> ; # Cincinnati, OH
   schema:about <http://id.worldcat.org/fast/795379> ; # Accounting
   schema:about <http://dewey.info/class/657.044/e21/> ;
   schema:about <http://experiment.worldcat.org/entity/work/data/55847727#Topic/rechnungswesen> ; # Rechnungswesen
   schema:bookEdition "3rd ed." ;
   schema:bookFormat bgn:PrintBook ;
   schema:contributor <http://viaf.org/viaf/70623342> ; # Bart P. Hartman
   schema:copyrightYear "2000" ;
   schema:datePublished "2000" ;
   schema:exampleOfWork <http://worldcat.org/entity/work/id/55847727> ;
   schema:inLanguage "en" ;
   schema:name "Intermediate accounting"@en ;
   schema:productID "43411431" ;
   schema:publication <http://www.worldcat.org/title/-/oclc/43411431#PublicationEvent/cincinnati_oh_south_western_college_pub_2000> ;
   schema:publisher <http://experiment.worldcat.org/entity/work/data/55847727#Agent/south_western_college_pub> ; # South-Western College Pub.
   schema:workExample <http://worldcat.org/isbn/9780324060508> ;
   schema:workExample <http://worldcat.org/isbn/9780324020281> ;
   schema:workExample <http://worldcat.org/isbn/9780324060515> ;
   schema:workExample <http://worldcat.org/isbn/9780324107890> ;
   wdrs:describedby <http://www.worldcat.org/title/-/oclc/43411431> ;
    .


Related Entities

<http://experiment.worldcat.org/entity/work/data/55847727#Agent/south_western_college_pub> # South-Western College Pub.
    a bgn:Agent ;
   schema:name "South-Western College Pub." ;
    .

<http://id.worldcat.org/fast/795379> # Accounting
    a schema:Intangible ;
   schema:name "Accounting"@en ;
    .

<http://viaf.org/viaf/70623342> # Bart P. Hartman
    a schema:Person ;
   schema:familyName "Hartman" ;
   schema:givenName "Bart P." ;
   schema:name "Bart P. Hartman" ;
    .

<http://worldcat.org/isbn/9780324020281>
    a schema:ProductModel ;
   schema:isbn "0324020287" ;
   schema:isbn "9780324020281" ;
    .

<http://worldcat.org/isbn/9780324060508>
    a schema:ProductModel ;
   schema:isbn "0324060505" ;
   schema:isbn "9780324060508" ;
    .

<http://worldcat.org/isbn/9780324060515>
    a schema:ProductModel ;
   schema:isbn "0324060513" ;
   schema:isbn "9780324060515" ;
    .

<http://worldcat.org/isbn/9780324107890>
    a schema:ProductModel ;
   schema:isbn "0324107897" ;
   schema:isbn "9780324107890" ;
    .


Content-negotiable representations

Close Window

Please sign in to WorldCat 

Don't have an account? You can easily create a free account.