中级会计学(第12版)(工商管理经典教材·会计与财务系列) 目录

CHAPTER 1 FINANCIAL ACCOUNTING AND ACCOUNTING STANDARDS FINANCIAL STATEMENTS AND FINANCIAL REPORTING PARTIES INVOLVED IN STANDARD SETTING GENERALLY ACCEPTED ACCOUNTING PRINCIPLES ISSUES IN FINANCIAL REPORTING CHAPTER 2 CONCEPTUAL FRAMEWORK UNDERLYING FINANCIAL ACCOUNTING CONCEPTUAL FRAMEWORK FIRST LEVEL: BASIC OBJECTIVES SECOND LEVEL: FUNDAMENTAL CONCEPTS THIRD LEVEL: RECOGNITION AND MEASUREMENT CONCEPTS CHAPTER 3 THE ACCOUNTING INFORMATION SYSTEM ACCOUNTING INFORMATION SYSTEM THE ACCOUNTING CYCLE CMAPTFR 4 INCOME STATEIVIENT AND RELATED INFORMATION INCOME STATEMENT FORMAT OF THE INCOME STATEMENT REPORTING IRREGULAR ITEMS SPECIAL REPORTING ISSUES CHAPTER 5 BALANCE SHEET AND STATEMENT OF CASH FLOWS SECTION 1 BALANCE SHEET USEFULNESS OF THE BALANCE SHEET LIMITATIONS OF THE BALANCE SHEET CLASSIFICATION IN THE BALANCE SHEET ADDITIONAL INFORMATION REPORTED TECHNIQUES OF DISCLOSURE SECTION 2 STATEMENT OF CASH FLOWS PURPOSE OF THE STATEMENT OF CASH FLOWS CONTENT AND FORMAT OF THE STATEMENT OF CASH FLOWS PREPARATION OF THE STATEMENT OF CASH FLOWS USEFULNESS OF THE STATEMENT OF CASH FLOWS CHAPTER 6 CASH AND RECEIVABLES SECTION 1 CASH WHAT IS CASH? MANAGEMENT AND CONTROL OF CASH REPORTING CASH 138 SUMMARY OF CASH-RELATED ITEMS SECTION 2 RECEIVABLES RECOGNITION OF ACCOUNTS RECEIVABLli VALUATION OF ACCOUNTS RECEIVABLE RECOGNITION OF NOTES RECEIVABLE VALUATION OF NOTES RECEIVABLE DISPOSITION OF ACCOUNTS AND NOTES RECEIVABLE PRESENTATION AND ANALYSIS CHAPTER 7 VALUATION OF INVENTORIES: A COST-BASIS APPROACH INVENTORY CLASSIFICATION AND CONTROL BASIC ISSUES IN INVENTORY VALUATION PHYSICAL GOODS INCLUDED IN INVENTORY COSTS INCLUDED IN INVENTORY WHICH COST FLOW ASSUMPTION TO ADOPT? SPECIAL ISSUES RELATED TO LIFO BASIS FOR SELECTION OF INVENTORY METHOD CHAPTER 8 INVENTORIES: ADDITIONAL VALUATION ISSUES LOWER-OF-COST-OR-MARKET VALUATION BASES 203 THE GROSS PROFIT METHOD OF ESTIMATING INVENTORY RETAIL INVENTORY METHOD PRESENTATION AND ANALYSIS CHAPTER 9 ACQUISITION AND DISPOSITION OF PROPERTY PLANT AND EOUIPMENT ACQUiSiTION AND VALUATION OF PROPERTY PLANT AND EQUIPMENT VALUATION COSTS SUBSEQUENT TO ACQUISITION DISPOSITIONS OF PLANT ASSETS CHAPTER 10 DEPRECIATION AND IMPAIRMENTS DEPRECIATION-A METHOD OF COST ALLOCATION IMPAIRMENTS PRESENTATION AND ANALYSIS CHAPTER 11 INTANGIBLE ASSETS INTANGIBLE ASSET ISSUES TYPES OF INTANGIBLE ASSETS IMPAIRMENT OF INTANGIBLE ASSETS RESEARCH AND DEVELOPMENT COSTS RESENTATION OF INTANGIBLES AND RELATED ITEMS CHAPTER 12 CURRENT LIABILITIES AND CONTINGENCIES SECTION 1 CURRENT LIABILITIES WHAT IS A LIABILITY? WHAT IS A CURRENT LIABILITY? SECTION 2 CONTINGENCIES GAIN CONTINGENCIES LOSS CONTINGENCIES SECTION 3 PRESENTATION AND ANALYSIS CHAPTER 13 LONG'TERM LIABILITIES SECTION 1 BONDS PAYABLE ISSUING BONDS 331 TYPES AND RATINGS OF BONDS VALUATION OF BONDS PAYABLE-DISCOUNT AND PREMIUM EFFECTIVE-INTEREST METHOD COSTS OF ISSUING BONDS TREASURY BONDS 3 EXTINGUISHMENT OF DEBT SECTION 2 LONG-TERM NOTES PAYABLE NOTES ISSUED AT FACE VALUE NOTES NOT ISSUED AT FACE VALUE SPECIAL NOTES PAYABLE SITUATIONS MORTGAGE NOTES PAYABLE SECTION 3 REPORTING AND ANALYSIS OF LONG-TERM DEBT OFF-BALANCE-SHEET FINANCING PRESENTATION AND ANALYSIS OF LONtC-TERM DEBT CHAPTER 14 STOCKHOLDERS' EQUITY THE CORPORATE FORM OF ORGANIZATION CORPORATE CAPITAL PREFERRED STOCK DIVIDEND POLICY PRESENTATION AND ANALYSIS OF STOCKHOLDERS' EQUITY CHAPTER 15 INVESTMENTS SECTION 1 INVESTMENTS IN DEBT SECURITIES HELD-TO-MATURITY SECURiTiES AVAILABLE-FOR-SALE SECURITIES TRADING SECURITIES SECTION 2 INVESTMENTS IN EQUITY SECURITIES HOLDINGS OF LESS THAN 20% HOLDINGS BETWEEN 20% AND 50% HOLDINGS OF MORE THAN 50% SECTION 3 OTHER REPORTING ISSUES FINANCIAL STATEMENT PRESENTATION OF INVESTMENTS IMPAIRMENT OF VALUE TRANSFERS BETWEEN CATEGORIES FAIR VALUE CONTROVERSY SUMMARY OF REPORTING TREATMENT OF SECURITIES CHAPTER 16 REVENUE RECOGNITION THE CURRENT ENVIRONMENT REVENUE RECOGNITION AT POINT OF SALE (DELIVERY) REVENUE RECOGNITION BEFORE DELIVERY REVENUE RECOGNITION AFTER DELIVERY CONCLUDING REMARKS CHAPTER 17 ACCOUNTING FOR INCOME TAXES FUNDAMENTALS OF ACCOUNTING FOR INCOME TAXES ACCOUNTING FOR NET OPERATING LOSSES FINANCIAL STATEMENT PRESENTATION REVIEW OF THE ASSET-LIABILITY METHOD CHAPTER 18 ACCOUNTING CHANGES AND ERROR ANALYSIS SECTION 1 ACCOUNTING CHANGES CHANGES IN ACCOUNTING PRINCIPLE CHANGES iN ACCOUNTING ESTIMATE REPORTING A CHANGE IN ENTITY REPORTING A CORRECTION OF AN ERROR SUMMARY OF ACCOUNTING CHANGES AND CORRECTIONS OF ERRORS MOTIVATIONS FOR CHANGE OF ACCOUNTING METHOD SECTION 2 ERROR ANALYSIS BALANCE SHEET ERRORS INCOME STATEMENT ERRORS BALANCE SHEET AND INCOME STATEMENT ERRORS COMPREHENSIVE EXAMPLE: NUMEROUS ERRORS PREPARATION OF FINANCIAL STATEMENTS WITH ERROR CORRIiCTIONS CHAPTER 19 STATEMENT OF CASH FLOWS SECTION 1 PREPARATION OF THE STATEMENT OF CASH FLOWS USEFULNESS OF THE STATEMENT OF CASH FLOWS CLASSIFICATION OF CASH FLOWS FORMAT OF THE STATEMENT OF CASH NOWS STEPS iN PREPARATION FIRST EXAMPLE--2006 SECOND EXAMPLE-2007 THIRD EXAMPLE--2008 SOURCES OF INFORMATION FOR THE SIATEMENT OF CASH FLOWS NET CASH FLOW FROM OPERATING ACTIViTIES--INDIRECT VERSUS DIRECT METHOD SECTION 2 SPECIAL PROBLEMS IN STATEMENT PREPARATION ADJUSTMENTS SIMILAR TO DEPRECIATICON ACCOUNTS RECEIVARLE (NET) OTHER WOR~ING CAPITAL CHANGES NET LOSSES GAINS STOCK OPTION'S POSTRETIREMENT BENEFIT COSTS EXTRAORDINARY iTEMS SIGNIFICANT NONCASH TRANSACTIONS SECTION 3 USE OF A WORKSHFET PREPARATION OF THE WORKSHEET ANALYSIS OF TRANSACTIONS PREPARATION OF FINAL STATEMENT CHAPTER 20 FULL DISCLOSURE IN FINANCIAL REPORTING FULL DISCLOSURE PRINCIPLE NOTES TO THE FINANCIAL STATEMENTS DISCLOSURE ISSUES AUDITOR'S AND MANAGEMENT'S REPORIS CURRENT REPORTING ISSUES

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