Intermediate accounting. / Thomas R. Dyckman, Roland E. Dukes, Charles J. Davis.

By: Dyckman, Thomas RContributor(s): Dukes, Roland E | Davis, Charles Joseph, 1950-Material type: TextTextSeries: The Irwin/McGraw-Hill series in intermediate accounting and financial reportingPublisher: Boston : Irwin/McGraw-Hill, c1998Edition: 4th edDescription: xxiv, 712 p.: ill. (some col.) ; 28 cmISBN: 0256168644 (volume 1); 0256168679 (volume 2)Other title: AccountingSubject(s): AccountingDDC classification: 657/.044 LOC classification: HF5635.D985
Contents:
Contents: The Environment of accounting -- The FASB's conceptual framework of accounting -- Review: the accounting information processing system -- The Income statement and the retained earnings statement -- The Balance sheet and the statement of cash flows -- Interest: concepts of future and present value -- Revenue and expense recognition -- Cash and receivables -- Basic valuation methods -- Alternative valuation methods -- Operational assets: acquisition, disposal and exchange -- Operational assets: depreciation and impairment -- Intangible assets and natural resources -- Investments in debt and equity securities.
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Includes bibliographical references and indexes.

Contents: The Environment of accounting -- The FASB's conceptual framework of accounting -- Review: the accounting information processing system -- The Income statement and the retained earnings statement -- The Balance sheet and the statement of cash flows -- Interest: concepts of future and present value -- Revenue and expense recognition -- Cash and receivables -- Basic valuation methods -- Alternative valuation methods -- Operational assets: acquisition, disposal and exchange -- Operational assets: depreciation and impairment -- Intangible assets and natural resources -- Investments in debt and equity securities.

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