Intermediate accounting 13th edition book




















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Stock Image. Published by Wiley New Hardcover Quantity: 1. Seller Rating:. New Hardcover Quantity: 3. Warfield Jerry J. Weygandt Donald E. Published by Brand: Wiley Accounting Policies 5. Contractual Situations 5. Fair Values 5. Parenthetical Explanations 5. Notes 5. Cross-Reference and Contra Items 5. Supporting Schedules 5. Terminology 5. Sources of Information 5. Preparing the Statement of Cash Flows 5.

Significant Noncash Activities 5. Financial Liquidity 5. Financial Flexibility 5. Free Cash Flow 5. Fellow Shareholders: 5. Management's Responsibility for Financial Reporting 5. Consolidated Statements of Earnings 5. Consolidated Balance Sheets 5. Assets 5. Liabilities and Shareholders' Equity 5. Consolidated Statements of Shareholders' Equity 5.

Consolidated Statements of Cash Flows 5. Notes to Consolidated Financial Statements 5. NOTE 1 5. NOTE 2 5. NOTE 3 5. NOTE 4 5. NOTE 5 5. NOTE 6 5. NOTE 7 5. NOTE 8 5. NOTE 9 5. NOTE 10 5. NOTE 11 5. NOTE 12 5. Financial Summary Unaudited 5.

Shareholder Return Performance Graphs 5. Financial Reporting Problem 5. Comparative Analysis Case 5. Financial Statement Analysis Cases 5. Case 1 Uniroyal Technology Corporation 5. Case 2 Sherwin-Williams Company 5. Case 4 Amazon. International Reporting Case 5. Professional Simulation 6. Applications of Time Value Concepts 6.

The Nature of Interest 6. Simple Interest 6. Compound Interest 6. Compound Interest Tables see pages — 6. Fundamental Variables 6. Future Value of a Single Sum 6. Present Value of a Single Sum 6.

Example—Computation of the Number of Periods 6. Example—Computation of the Interest Rate 6. Future Value of an Ordinary Annuity 6. Future Value of an Annuity Due 6.

Examples of Future Value of Annuity Problems 6. Computation of Rent 6. Computation of the Number of Periodic Rents 6. Computation of the Future Value 6. Present Value of an Ordinary Annuity 6. Present Value of an Annuity Due 6. Examples of Present Value of Annuity Problems 6.

Computation of the Present Value of an Ordinary Annuity 6. Computation of the Interest Rate 6. Computation of a Periodic Rent 6. Deferred Annuities 6. Future Value of a Deferred Annuity 6. Present Value of a Deferred Annuity 6. Valuation of Long-Term Bonds 6. Choosing an Appropriate Interest Rate 6.

Example of Expected Cash Flow 6. Financial Reporting Problem 6. Financial Statement Analysis Case 6. Consolidated Natural Gas Company 6. Professional Research 6. Professional Simulation 7. Cash Equivalents 7. Restricted Cash 7.

Bank Overdrafts 7. Trade Discounts 7. Cash Discounts Sales Discounts 7. Nonrecognition of Interest Element 7. Uncollectible Accounts Receivable 7. Percentage-of-Sales Income Statement Approach 7. Percentage-of-Receivables Balance Sheet Approach 7.

Collection of Accounts Receivable Written Off 7. Note Issued at Face Value 7. Note Not Issued at Face Value 7. Zero-Interest-Bearing Notes 7. Interest-Bearing Notes 7. Notes Received for Property, Goods, or Services 7. Choice of Interest Rate 7. Secured Borrowing 7. Sales of Receivables 7. Sale without Recourse 7. Sale with Recourse 7. Secured Borrowing versus Sale 7. Presentation of Receivables 7. Analysis of Receivables 7.

Receivables Turnover Ratio 7. Impairment Loss Example 7. Recording Impairment Losses 7. Financial Reporting Problem 7. Comparative Analysis Case 7. Financial Statement Analysis Cases 7. Case I Occidental Petroleum Corporation 7. Case 2 Microsoft Corporation 7. Part 1 Cash and Cash Equivalents 7. Part 2 Accounts Receivables 7. Professional Simulation 8. Classification 8. Inventory Cost Flow 8. Perpetual System 8. Periodic System 8. Comparing Perpetual and Periodic Systems 8.

Inventory Control 8. Goods in Transit 8. Consigned Goods 8. Special Sales Agreements 8. Sales with Buyback Agreement 8. Sales with High Rates of Return 8. Sales on Installment 8. Effect of Inventory Errors 8. Ending Inventory Misstated 8. Purchases and Inventory Misstated 8. Product Costs 8. Period Costs 8. Treatment of Purchase Discounts 8. Specific Identification 8. Average Cost 8. LIFO Reserve 8. LIFO Liquidation 8.

Selecting a Price Index 8. Matching 8. Future Earnings Hedge 8. Reduced Earnings 8. Inventory Understated 8. Physical Flow 8. Inventory Valuation Methods—Summary Analysis 8. Financial Statement Analysis Cases 8. Case 1 T J International 8. Case 2 Noven Pharmaceuticals, Inc. Professional Simulation 9. Ceiling and Floor 9. How Lower-of-Cost-or-Market Works 9. Methods of Applying Lower-of-Cost-or-Market 9. Recording "Market" Instead of Cost 9. Evaluation of the Lower-of-Cost-or-Market Rule 9. Valuation at Net Realizable Value 9.

Valuation Using Relative Sales Value 9. Purchase Commitments—A Special Problem 9. Computation of Gross Profit Percentage 9. Evaluation of Gross Profit Method 9. Retail-Method Concepts 9. Special Items Relating to Retail Method 9. Evaluation of Retail Inventory Method 9. Presentation of Inventories 9. Analysis of Inventories 9. Inventory Turnover Ratio 9. Average Days to Sell Inventory 9. Financial Reporting Problem 9. Comparative Analysis Case 9.

Financial Statement Analysis Cases 9. Case 1 Prab Robots, Inc. Case 2 Barrick Gold Corporation 9. Professional Simulation Cost of Land Cost of Buildings Cost of Equipment Self-Constructed Assets Interest Costs During Construction Qualifying Assets Capitalization Period Amount to Capitalize Comprehensive Example of Interest Capitalization Special Issues Related to Interest Capitalization Observations Cash Discounts Deferred-Payment Contracts Lump-Sum Purchases Issuance of Stock Exchanges of Nonmonetary Assets Meaning of Commercial Substance Exchanges—Loss Situation Exchanges—Gain Situation Accounting for Contributions Other Asset Valuation Methods Additions Improvements and Replacements Rearrangement and Reinstallation Repairs Summary of Costs Subsequent to Acquisition Sale of Plant Assets Involuntary Conversion Miscellaneous Problems Financial Statement Analysis Case Factors Involved in the Depreciation Process Depreciable Base for the Asset Estimation of Service Lives Methods of Depreciation Activity Method Straight-Line Method Decreasing-Charge Methods Special Depreciation Methods Group and Composite Methods Hybrid or Combination Methods Special Depreciation Issues Depreciation and Partial Periods Depreciation and Replacement of Fixed Assets Revision of Depreciation Rates Recognizing Impairments Measuring Impairments Impairment—Example 1 Impairment—Example 2 Restoration of Impairment Loss Impairment of Assets to Be Disposed Of Establishing a Depletion Base Acquisition Costs Exploration Costs Development Costs Restoration Costs Write-Off of Resource Cost Estimating Recoverable Reserves Liquidating Dividends Continuing Controversy Analysis of Property, Plant, and Equipment Asset Turnover Ratio Profit Margin on Sales Ratio Rate of Return on Assets Tax Lives Recovery Periods Tax Depreciation Methods Financial Reporting Problem Comparative Analysis Case McDonald's Corporation International Reporting Case Characteristics Valuation Purchased Intangibles Internally Created Intangibles Amortization of Intangibles Limited-Life Intangibles Indefinite-Life Intangibles Marketing-Related Intangible Assets Customer-Related Intangible Assets Artistic-Related Intangible Assets Contract-Related Intangible Assets Technology-Related Intangible Assets Goodwill Recording Goodwill Goodwill Write-off Bargain Purchase Impairment of Limited-Life Intangibles Impairment of Goodwill Impairment Summary Start-Up Costs Initial Operating Losses Advertising Costs Computer Software Costs Conceptual Questions Presentation of Intangible Assets Presentation of Research and Development Costs Financial Statement Analysis Cases Case 2: Analysis of Goodwill Bayer, Glaxo SmithKline, and Merck Accounts Payable Notes Payable Interest-Bearing Note Issued Zero-Interest-Bearing Note Issued Current Maturities of Long-Term Debt Refinancing Criteria Dividends Payable Customer Advances and Deposits Unearned Revenues Sales Taxes Payable Income Taxes Payable Employee-Related Liabilities Payroll Deductions Compensated Absences Bonus Agreements Likelihood of Loss Litigation, Claims, and Assessments Guarantee and Warranty Costs Cash Basis Accrual Basis Premiums and Coupons Environmental Liabilities Accounting Recognition of Asset Retirement Obligations Self-Insurance Current Ratio Acid-Test Ratio Case 1 Northland Cranberries Case 2 Mohican Company Bonds Issued at Par on Interest Date Bonds Issued Between Interest Dates Bonds Issued at a Discount Bonds Issued at a Premium Accruing Interest Classification of Discount and Premium Zero-Interest-Bearing Notes Interest-Bearing Notes Notes Issued for Property, Goods, or Services Choice of Interest Rate Different Forms Rationale Presentation of Long-Term Debt Analysis of Long-Term Debt Debt to Total Assets Ratio Times Interest Earned Ratio Transfer of Assets Granting of Equity Interest Example 1—No Gain for Debtor Debtor Calculations Creditor Calculations Example 2—Gain for Debtor Case 1 Commonwealth Edison Co.

Case 2 PepsiCo, Inc. State Corporate Law Capital Stock or Share System Variety of Ownership Interests Par Value Stock No-Par Stock Stock Issued in Noncash Transactions Costs of Issuing Stock Reacquisition of Shares Purchase of Treasury Stock Sale of Treasury Stock Retiring Treasury Stock Features of Preferred Stock Cumulative Preferred Stock Participating Preferred Stock Convertible Preferred Stock Callable Preferred Stock Redeemable Preferred Stock Accounting for and Reporting Preferred Stock Financial Condition and Dividend Distributions Types of Dividends Cash Dividends Property Dividends Stock Dividends Stock Split Stock Split and Stock Dividend Differentiated Disclosure of Restrictions on Retained Earnings Presentation Balance Sheet Statement of Stockholders' Equity Analysis Rate of Return on Common Stock Equity Payout Ratio Book Value per Share Case 1 Kellogg Company Case 2 Wiebold, Incorporated At Time of Issuance At Time of Conversion Induced Conversions Retirement of Convertible Debt Stock Warrants Issued with Other Securities Proportional Method Incremental Method Rights to Subscribe to Additional Shares Stock Compensation Plans The Major Reporting Issue Stock-Option Plans Determining Expense Allocating Compensation Expense Stock Compensation Example Restricted Stock Restricted Stock Example Employee Stock-Purchase Plans Disclosure of Compensation Plans Debate over Stock-Option Accounting Preferred Stock Dividends Weighted-Average Number of Shares Outstanding Stock Dividends and Stock Splits Comprehensive Example Comprehensive Example—If-Converted Method Other Factors Comprehensive Example—Treasury-Stock Method Contingent Issue Agreement Antidilution Revisited EPS Presentation and Disclosure Summary of EPS Computation Kellogg Company Example: Single Security



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