Calgary Public Library

Intermediate Accounting For Dummies, Maire Loughran

eng

no index present

non fiction

Intermediate Accounting For Dummies

electronic resource

dictionaries

784883661

Maire Loughran

The easy way to master an intermediate accounting courseIntermediate accounting courses are required for students seeking bachelor's degrees in accounting and often for degrees in finance, business administration, and management. Intermediate Accounting For Dummies provides you with a deeper and broader level of accounting theory, serving as an excellent course supplement and study guide to help you master the concepts of this challenging program. With easy-to-understand explanations and realworld examples, Intermediate Accounting For Dummies covers all the topics you'll encounter in an interm

Intermediate Accounting For Dummies; About the Author; Dedication; Author's Acknowledgments; Table of Contents; Introduction; About This Book; Conventions Used in This Book; What You're Not to Read; Foolish Assumptions; How This Book Is Organized; Icons Used in This Book; Where to Go from Here; Part I: Introducing Financial Accounting and Standards; Chapter 1: Seeing the Big Picture of Financial Accounting; Financial Accounting: Seeing Where It All Began; Getting to Know Key Financial Accounting Players; Considering Ethical ResponsibilitiesChapter 2: Walking Through the Conceptual Framework of Financial AccountingWho Needs a Conceptual Framework?; Knowing the Objective; Respecting Statement Characteristics; Identifying the Elements of Financial Statements; Making Assumptions; Sticking to Your Principles; Accepting Financial Accounting Constraints; Chapter 3: Invaluable Valuation; Introducing Valuation; Explaining Fair Value; Modeling Valuation; Joining Forces: The FASB and the IASB; Chapter 4: Reviewing the Accounting System; The Language of Accounting; Analyzing Accounting Cycle Steps; Preparing the Trial BalanceWorking with WorksheetsPart II: Preparing and Using Financial Statements; Chapter 5: Posting Income Statement Profit and Loss; Making a Statement; Everything in Its Right Place: Formatting the Income Statement; Managing the Misfits: Examining Irregular Items; Watching Out for Special Income Statement Items; Arriving at the Final Product; Chapter 6: Reporting Assets and Claims: Keeping Your Balance (Sheet); Classifying the Balance Sheet; Counting Your Assets; Reporting Debt and Other Liabilities; Reporting Equity; Studying Advanced Balance Sheet Issues; Balance Sheet Disclosure IssuesSeeing Sections of the Balance SheetChapter 7: Follow the Money! Studying Cash Flow; Understanding the Purpose of the Statement of Cash Flows; Formatting the Cash Flow Sections; Recognizing Methods for Preparing the Statement of Cash Flows; Using the Statement of Cash Flows; A Sample Statement of Cash Flows; Chapter 8: Time Is Money: Looking at the Time Value of Money; Taking an Interest in Interest; Applying Earning Concepts; Calculating Single Sums; Calculating Annuities; More Complex Annuities; Part III: Homing in on Current and Noncurrent Assets; Chapter 9: Assessing Cash and ReceivablesKeep Your Eye on the Money: Managing CashRecording and Valuing Accounts Receivable; Recognizing Notes Receivable; Disposing of Receivables; Chapter 10: Inventory Cost Flow Assumptions; Looking into Inventory Management; Discovering Inventory Carrying Valuation Methods; Handling Special LIFO Issues; Using Lower of Cost or Market; Estimating Inventory; Chapter 11: Buying and Selling Property, Plant, and Equipment (PP & E); Defining Types of Property, Plant, and Equipment; Valuing PP & E; Assigning Costs to PP & E; Selling and Other Dispositions of Plant Assets