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 168
... less amortization of $ 12,444 Goodwill - at cost less amortization of $ 10,000 $ 80,000 $ 420,000 176,000 244,000 230,000 $ 554,000 8,244 16,556 70,000 94,800 Intangible assets lack physical substance and usually have a high degree of ...
... less amortization of $ 12,444 Goodwill - at cost less amortization of $ 10,000 $ 80,000 $ 420,000 176,000 244,000 230,000 $ 554,000 8,244 16,556 70,000 94,800 Intangible assets lack physical substance and usually have a high degree of ...
Страница 369
... Less : Estimated cost of completion and disposal Net realizable value Less : Allowance for normal profit margin ( 10 % of sales ) Net realizable value less normal profit margin $ 1,000 300 700 100 $ 600 To compute the lower of cost or ...
... Less : Estimated cost of completion and disposal Net realizable value Less : Allowance for normal profit margin ( 10 % of sales ) Net realizable value less normal profit margin $ 1,000 300 700 100 $ 600 To compute the lower of cost or ...
Страница 370
... less a normal profit margin . To illustrate how designated market value is computed , assume the following information relative to the inventory of Regner Foods , Inc. Food Spinach Carrots Cut Beans Peas Mixed Vegetables Spinach Net ...
... less a normal profit margin . To illustrate how designated market value is computed , assume the following information relative to the inventory of Regner Foods , Inc. Food Spinach Carrots Cut Beans Peas Mixed Vegetables Spinach Net ...
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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