INTERMEDIATE ACCOUNTING EDITION 14PDF电子书下载

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Part 1 Foundations of Financial Accounting 2

1 Financial Reporting 2

2 A Review of the Accounting Cycle 44

3 The Balance Sheet and Notes to the Financial Statements 98

4 The Income Statement 158

5 The Statement of Cash Flows 222

Part 2 Primary Activities of a Business 308

SECTION 1 OPERATING ACTIVITIES 308

6 The Revenue/Receivables/Cash Cycle 308

7 Complexities of Revenue Recognition 370

8 Cost of Goods Sold and Inventory:ldentification and Valuation 422

9 Cost of Goods Sold and Inventory:Estimation and Noncost Valuation 488

SECTION 2 FINANCING ACTIVITIES 534

10 Debt Financing 534

11 Equity Financing 600

SECTION 3 INVESTING ACTIVITIES 676

12 Investments in Noncurrent Operating Assets—Acquisition 676

13 Investments in Noncurrent Operating Assets—Utilization and Retirement 738

14 Investments in Debt and Equity Securities 792

Part 3 Additional Activities and Common Disclosures of a Business 858

15 Leases 858

16 Income Taxes 920

17 Employee Compensation—Payroll,Pensions,and Other Compensation lssues 972

18 Derivatives,Contingencies,Business Segments,and Interim Reports 1048

Part 4 Other Dimensions of Financial Reporting 1100

19 Earnings Per Share 1100

20 Accounting Changes and Error Corrections 1140

21 Analysis of Financial Statements 1184

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