ISBN13: 9780324783353｜Paperback｜1552 Pages｜©2010｜NT$1300
Supplements: Instructor's Manual｜Test Bank｜Solutions Manual｜Power Point｜EV-CTB
Author
James D. Stice, Brigham Young University
Earl K. Stice, Brigham Young University
Description
This intermediate accounting text links accounting principles to the central activities of a business. A user/decision-making approach, combined with the necessary coverage of GAAP, prepares students to understand accounting in terms of the activities of a business, which reflects the broadening definition of accounting today. The text's efficient format does not overwhelm students, and its accessible style provides a nice alternative to more encyclopedic, reference-book approaches. The book offers a blend of the core concepts of accounting principles with procedural applications. This approach is supplemented with the most expansive set of end-of-chapter material on the market, a thorough integration of today's hot topics (the only intermediate text with an entire chapter on earnings management), and a robust selection of student and instructor print and technology resources.
Table of Contents
Part I: FOUNDATIONS OF FINANCIAL ACCOUNTING.
1. Financial Reporting.
2. A Review of the Accounting Cycle.
3. The Balance Sheet and Notes to the Financial Statements.
4. The Income Statement.
5. Statement of Cash Flows and Articulation.
6. Earnings Management.
Module: Time Value of Money Review.
Module: Fair Value.
Part II: ROUTINE ACTIVITIES OF A BUSINESS.
7. The Revenue/Receivables/Cash Cycle.
8. Revenue Recognition.
9. Inventory and Cost of Goods Sold.
10. Investments in Noncurrent Operating Assets - Acquisition.
11. Investments in Noncurrent Operating Assets - Utilization and Retirement.
Part III: ADDITIONAL ACTIVITIES OF A BUSINESS.
12. Debt Financing.
13. Equity Financing.
14. Investments in Debt and Equity Securities.
15. Leases.
16. Income Taxes.
17. Employee Compensation - Payroll, Pensions, and Other Compensation Issues.
Part IV: OTHER DIMENSIONS OF FINANCIAL REPORTING.
18. Earnings per Share.
19. Derivatives, Contingencies, Business Segments, and Interim Reports.
20. Accounting Changes and Error Corrections.
21. Statement of Cash Flows Revisited.
22. International Financial Reporting Standards.
23. Analysis of Financial Statements.
Appendix A: Index of References to APB and FASB Pronouncements.
Appendix B: Check Figures (Selected Exercises and Problems).
Glossary.
Indexes.
Subject Index.
Company Index.
