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Ebook details:
عنوان: Intermediate Accounting (9781119503668) Donald E. Kieso, Jerry J. Weygandt, Terry D. Warfield
نویسنده: Books
ناشر: Wiley; 17 edition (April 2, 2019)
زبان: English
شابک: 1119503663, 978-1119503668
حجم: 20 Mb
فرمت: True Pdf

Cover; Title Page; Copyright Page; Dedication; Brief Contents; From the Authors; About the Authors; Acknowledgments; Table of Contents; 1 Financial Accounting and Accounting Standards; Exciting Times; Financial Reporting Environment; Accounting and Capital Allocation; What Do the Numbers Mean? It's the Accounting; Objective of Financial Reporting; What Do the Numbers Mean? Don't Forget Stewardship; The Need to Develop Standards; Parties Involved in Standard-Setting; Securities and Exchange Commission (SEC); American Institute of Certified Public Accountants (AICPA) Financial Accounting Standards Board (FASB)Generally Accepted Accounting Principles; What Do the Numbers Mean? You Have to Step Back; FASB Codification; Major Challenges in Financial Reporting; GAAP in a Political Environment; Evolving Issue Fair Value, Fair Consequences?; The Expectations Gap; Financial Reporting Issues; International Accounting Standards; What Do the Numbers Mean? Can You Do That?; Ethics in the Environment of Financial Accounting; Conclusion; FASB Codification and Exercises; IFRS Insights; 2 Conceptual Framework for Financial Reporting; What Is It?; Conceptual Framework Need for a Conceptual FrameworkWhat Do the Numbers Mean? What's Your Principle?; Development of a Conceptual Framework; Overview of the Conceptual Framework; Basic Objective; Fundamental Concepts; Qualitative Characteristics of Accounting Information; What Do the Numbers Mean? Living in a Material World; What Do the Numbers Mean? Show Me the Earnings!; Basic Elements; Assumptions; Economic Entity Assumption; What Do the Numbers Mean? Whose Company Is It?; Going Concern Assumption; Monetary Unit Assumption; Periodicity Assumption; Measurement, Recognition, and Disclosure Concepts Basic Principles of AccountingCost Constraint; Summary of the Structure; What Do the Numbers Mean? Don't Count These Please; FASB Codification and Exercises; IFRS Insights; 3 The Accounting Information System; Needed: A Reliable Information System; Accounting Information System; What Do the Numbers Mean? Hey, It's Complicated; Basic Terminology; Debits and Credits; The Accounting Equation; Financial Statements and Ownership Structure; The Accounting Cycle; Record and Summarize Basic Transactions; Journalizing; Posting; What Do the Numbers Mean? Working on the Chain Gang; Chart of Accounts The Recording Process IllustratedTrial Balance; Adjusting Entries; Types of Adjusting Entries; Adjusting Entries for Deferrals; What Do the Numbers Mean? Am I Covered?; Adjusting Entries for Accruals; Adjusted Trial Balance; Preparing Financial Statements; Closing; Post-Closing Trial Balance; Reversing Entries-An Optional Step; The Accounting Cycle Summarized; Financial Statements for a Merchandising Company; Income Statement; Retained Earnings Statement; Balance Sheet; What Do the Numbers Mean? Statements, Please; Closing Entries

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