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I
FINANCIAL REPORTING: CONCEPTS, PROCEDURES, AND FINANCIAL STATEMENTS
1) financial reporting: its conceptual framework and principles 2) review of the accounting process 3) the balance sheet and statement of changes in financial position 4) the income statement and supporting schedules 5) compound interest II FINANCIAL REPORTING: ASSET MEASUREMENT AND INCOME DETERMINATION 6) cash and temporary investments 7) receivables 8) inventories: cost measurement and flow assumptions 9) inventories: special valuation methods 10) property, plant, and equipment: acquisition and disposal 11) depreciation and depletion 12) intangibles III FINANCIAL REPORTING: VALUATION OF LIABILITIES AND INVESTMENTS 13) current liabilities 14) long term liabilities 15) investments
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IV FINANCIAL REPORTING: STOCKHOLDERS' EQUITY 16) contributed capital 17) other elements of stockholders' equity 18) retained earnings and earnings per share V FINACIAL REPORTING: SPECIAL TOPICS 19) the statement of changes in financial position 20) accounting for leases 21) accounting changes and errors 22) accounting for pensions 23) accounting for income taxes 24) accounting for changes in prices 25) additional aspects of financial reporting and financial analysis APPENDIX A The coca-cola financial report APPENDIX B list of official pronouncements of AICPA and FASB APPENDIX C Cross-reference of Uniform CPA examination Assignments APPENDIX Compound interest tables *** More information about Intermediate accounting 3rd edition *** *** ISBN 0534041191 *** Publisher: Kent Publishing Company ** Year 1985 ** *** Edition 3rd ** Pages 1350 ** Format hardcover ** University textbook |
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