Intermediate accounting

Chasteen, Lanny G.,

Intermediate accounting Lanny G. Chasteen, Richard E. Flaherty, Melvin C. O'Connor. - 5th ed. - New York : McGraw-Hill, 1995. - xxviii, 1201 p. : ill. ; 26 cm.

Chapter 1 Financial Accounting and Reporting: An Introduction
Chapter 2 Financial Accounting and Reporting: A Theoretical Structure
Chapter 3 The Accounting Process: An Overview
Chapter 4 The Income Statement
Chapter 5 The Balance Sheet (Statement of Financial Position)
Chapter 6 The Statement of Cash Flows
Chapter 7 Revenue Recognition and Income Determination
Chapter 8 A. Cash and Current Receivables
B. Current Payables and Contingencies
Appendix 8-1 (Bonus Plans and Calculations)
Chapter 9 Inventory and Valuation: Determining Cost and Using Cost Flow Assumptions
Chapter 10 Inventory Valuation: Departures from Historical Cost and Methods of Estimating Inventory Cost
Chapter 11 Plant Assets and Intangibles: Acquisitions and Subsequent Expenditures
Chapter 12 Plant Assets and Intangibles: Depreciation, Depletion, Amortization, and Disposition
Chapter 13 Financial Instruments: Equity Securities
Chapter 14 Financial Instruments: Debt Securities
Chapter 15 Leases
Appendix 15-1
Chapter 16 Pensions and Other Post-retirement Benefits
Chapter 17 Accounting for Income Taxes
Chapter 18 Stockholders’ Equity
Chapter 19 Accounting Changes and Error Analysis
Chapter 20 Earnings per Share
Chapter 21 A: Revisiting the Statement of Cash Flows
B: Additional Disclosure Topics

Appendix A: Concepts of Present and Future Value
Appendix B: Financial Statements of General Electric

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Accounting.

HF5635 / .C474
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