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 134
... earnings per share computations are discussed in Chapter 17 . In summary , the simplicity and availability of figures for per share ... Retained Earnings . The retained earnings 134 CHAPTER 4 STATEMENT OF INCOME AND RETAINED EARNINGS.
... earnings per share computations are discussed in Chapter 17 . In summary , the simplicity and availability of figures for per share ... Retained Earnings . The retained earnings 134 CHAPTER 4 STATEMENT OF INCOME AND RETAINED EARNINGS.
Страница 672
Donald E. Kieso, Jerry J. Weygandt. ation of retained earnings is acceptable practice , " provided that it is shown within the stockholders ' equity section of the balance sheet and is clearly identified as an appropri- ation of retained ...
Donald E. Kieso, Jerry J. Weygandt. ation of retained earnings is acceptable practice , " provided that it is shown within the stockholders ' equity section of the balance sheet and is clearly identified as an appropri- ation of retained ...
Страница 689
... Retained Earnings Appropriated for Possible Decline of Inventory Prices Retained Earnings Appropriated for Contingencies Retained Earnings Income Summary $ 76,000 dr . 241,000 cr . 200,000 cr . 580,000 cr . 300,000 cr . The following ...
... Retained Earnings Appropriated for Possible Decline of Inventory Prices Retained Earnings Appropriated for Contingencies Retained Earnings Income Summary $ 76,000 dr . 241,000 cr . 200,000 cr . 580,000 cr . 300,000 cr . The following ...
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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