Intermediate AccountingWiley, 1988 - 1274 страница Intermediate Accounting by Kieso, Weygandt, and Warfield is, quite simply, the standard by which all other intermediate texts are measured. Throughout the thirty years, and ten best-selling editions, the text has built a reputation for accuracy, comprehensiveness, and student success. This Updated Edition features and incorporates the 2005 FASB key accounting standards that have been updated since the original publication of "Intermediate Accounting, 11th Edition." The Updated Eleventh Edition maintains the qualities for which the text is globally recognized, and continues to be your students' gateway to the profession! Included in the package is the "Problem-Solving Survival Guide." |
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Страница 267
... Cash 76 2 173 4. If it is decided that the amount of cash in the petty cash fund is excessive , an adjustment may be made as follows ( lowering the fund balance from $ 300 to $ 250 ) : Cash Petty Cash 50 50 Entries are made to the Petty ...
... Cash 76 2 173 4. If it is decided that the amount of cash in the petty cash fund is excessive , an adjustment may be made as follows ( lowering the fund balance from $ 300 to $ 250 ) : Cash Petty Cash 50 50 Entries are made to the Petty ...
Страница 1062
... cash flows of the enterprise . ' They contend that accountants are using too many arbitrary allocation devices ( deferred taxes , depreciation ... CASH FLOWS Cash Basis 1061; Working Capital Basis 1062; All Financial Resources Concept.
... cash flows of the enterprise . ' They contend that accountants are using too many arbitrary allocation devices ( deferred taxes , depreciation ... CASH FLOWS Cash Basis 1061; Working Capital Basis 1062; All Financial Resources Concept.
Страница 1069
... cash flow from operating activities is computed , the next step is to determine whether any other changes in balance sheet accounts caused an increase or decrease in cash . For example , an examination of the remaining balance sheet ...
... cash flow from operating activities is computed , the next step is to determine whether any other changes in balance sheet accounts caused an increase or decrease in cash . For example , an examination of the remaining balance sheet ...
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accounting principles Accounting Standards accounts receivable accrued adjusting entries AICPA adapted amortization annual assume balance sheet bank basis bonds payable book value carrying amount charged common stock Company company's computed convertible corporation cost or market current assets current liabilities debit debt December 31 determined disclosure discount earnings per share ending inventory enterprise entry to record equipment estimated example extraordinary item fair market value FASB Financial Accounting financial statements fund future amount gain or loss goodwill illustrate income statement income taxes incurred interest expense interest rate investment issuance issued January journal entries LIFO long-term lower of cost market price marketable equity securities merchandise method net realizable value Notes Payable Notes Receivable operations paid par value payment period preferred stock premium present value purchase result retained earnings selling sold stock dividend stockholders straight-line transactions treasury stock trial balance valuation warrants