The basic financial statements -- The accounting process -- Generally accepted accounting principles -- Recognition of revenues and expenses -- Current assets and liabilities -- Accounting for inventories -- Property, plant, and equipment and depreciation -- Intangible assets -- Accounting for investments -- Accounting for long term debt -- Accounting for leases -- Accounting for other long term liabilities -- Accounting for stock and stockholders' equity -- Partnership accounting -- Accounting for business combinations -- Earnings per share and financial ratios -- Special reporting issues -- Corporate finance : valuation -- International accounting issues -- Appendix. Time value of money.
Summary:
"This product provides a...summary of the relevant accounting areas from basic financial statements to complex earnings-per-share ratios and corporate finance and valuation. Learn how to recognize revenue, expenses, assets, and liabilities. It reviews accounting principles for many different areas, including acquisitions, investments, long-term debt, leases, stocks, and partnerships. It also discusses recent developments such as adoption of new requirements to place most operating leases on the lesseeĢs balance sheet, a new principles based approach to accounting for revenue, refinements in the accounting for stock options, and revised rules for applying the lower of cost or market rule to inventory."-- Provided by publisher.
This resource is supported by the Institute of Museum and Library Services under the provisions of the Library Services and Technology Act as administered by State Library of Iowa.