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 845
... transaction accounting . REVENUE AND EXPENSE RECOGNITION FOR SERVICE TRANSACTIONS Revenue from service transactions should be recognized on the basis of the seller's per- formance of the transaction . Performance is " the execution of a ...
... transaction accounting . REVENUE AND EXPENSE RECOGNITION FOR SERVICE TRANSACTIONS Revenue from service transactions should be recognized on the basis of the seller's per- formance of the transaction . Performance is " the execution of a ...
Страница 1209
... transaction is to be considered completely independent of the others , and its related answer should be based on the effect ( s ) of that transaction alone . Assume that all numbered transactions occurred during 1987 and that the amount ...
... transaction is to be considered completely independent of the others , and its related answer should be based on the effect ( s ) of that transaction alone . Assume that all numbered transactions occurred during 1987 and that the amount ...
Страница 1231
... Transactions or Events Related party transactions , errors and irregularities , and illegal acts pose especially sensi- tive and difficult problems for the accountant . The accountant / auditor who has responsi- bility for reporting on ...
... Transactions or Events Related party transactions , errors and irregularities , and illegal acts pose especially sensi- tive and difficult problems for the accountant . The accountant / auditor who has responsi- bility for reporting on ...
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Чести термини и фразе
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