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CITATION

Englard, Baruch. Schaum's Outline of Intermediate Accounting II, 2ed. US: McGraw-Hill, 2009.

Schaum's Outline of Intermediate Accounting II, 2ed

Authors: Baruch Englard

Published:  May 2009

eISBN: 9780071702409 0071702407 | ISBN: 9780071611664
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  • Contents
  • Chapter 1 Long-Term Liabilities
  • 1.1 Introduction
  • 1.2 Bonds Payable—Definitions
  • 1.3 Issuance of Bonds—Par and Discount
  • 1.4 Issuance of Bonds at a Premium
  • 1.5 Semiannual and Quarterly Interest Payments
  • 1.6 Accruals of Interest
  • 1.7 Bonds Issued between Interest Dates
  • 1.8 The Price of a Bond
  • 1.9 Bond Issue Costs
  • 1.10 Early Retirement of Bonds
  • 1.11 The Effective Interest Method of Amortization
  • 1.12 Long-term Notes Issued for Cash
  • 1.13 Long-term Notes Issued for Goods or Services
  • 1.14 Long-term Notes Issued for Cash and Special Privileges
  • 1.15 Off-Balance-Sheet Financing
  • Summary
  • Rapid Review
  • Solved Problems
  • Supplementary Problems
  • Chapter 2 Stock Ownership
  • 2.1 Introduction
  • 2.2 Stock Issuances
  • 2.3 Stock Subscriptions
  • 2.4 Lump-Sum Sales of Stock
  • 2.5 Stock Issuances in Noncash Transactions
  • 2.6 Stock Issuance Costs
  • 2.7 Treasury Stock—Cost Method
  • 2.8 Treasury Stock—Par Value Method
  • 2.9 Assessments on Stock
  • 2.10 Features of Preferred Stock
  • Summary
  • Rapid Review
  • Solved Problems
  • Supplementary Problems
  • Chapter 3 Stockholders’ Equity: Retained Earnings
  • 3.1 Definition
  • 3.2 Cash Dividends
  • 3.3 Property Dividends
  • 3.4 Scrip Dividends
  • 3.5 Liquidating Dividends
  • 3.6 Stock Dividends
  • 3.7 Stock Splits
  • 3.8 Appropriations of Retained Earnings
  • 3.9 Quasi-Reorganizations
  • 3.10 Prior Period Adjustments
  • Summary
  • Rapid Review
  • Solved Problems
  • Supplementary Problems
  • Examination I
  • Chapter 4 Dilutive Securities and Earnings Per Share
  • 4.1 Introduction
  • 4.2 Convertible Bonds
  • 4.3 Convertible Preferred Stock
  • 4.4 Bonds with Detachable Stock Warrants
  • 4.5 Stock Warrants Issued Alone
  • 4.6 Employee Stock Options
  • 4.7 Stock Appreciation Rights (SARs)
  • 4.8 Earnings per Share—Basic
  • 4.9 Diluted EPS—Convertible Preferred Stock
  • 4.10 Diluted EPS—Convertible Bonds
  • 4.11 Fully Diluted EPS—Stock Warrants
  • 4.12 The Antidilutive and 3% Tests
  • 4.13 Weighted Average Shares; Contingent Shares
  • Summary
  • Rapid Review
  • Solved Problems
  • Supplementary Problems
  • Chapter 5 Investments: Temporary and Long-Term
  • 5.1 Introduction
  • 5.2 Temporary Investments—Marketable Equity Securities
  • 5.3 Temporary Investments—Marketable Debt Securities
  • 5.4 Long-term Investments—Debt Securities
  • 5.5 Long-term Investments—Equity Securities
  • 5.6 Stock Dividends
  • 5.7 Stock Rights
  • 5.8 Life Insurance Policies on Officers
  • Summary
  • Rapid Review
  • Solved Problems
  • Supplementary Problems
  • Appendix 5A: Evaluation and Reporting of Investments on December 31st
  • Chapter 6 Revenue Recognition Issues
  • 6.1 Introduction
  • 6.2 Revenue Recognition at Delivery
  • 6.3 Revenue Recognition before Delivery—Introduction
  • 6.4 The Completed-Contract Method
  • 6.5 The Percentage-of-Completion Method
  • 6.6 The Completion-of-Production Method
  • 6.7 Revenue Recognition after Delivery—The Installment Method
  • 6.8 The Cost Recovery Method
  • Summary
  • Rapid Review
  • Solved Problems
  • Supplementary Problems
  • Examination II
  • Chapter 7 Accounting for Leases
  • 7.1 Introduction
  • 7.2 Operating Leases
  • 7.3 Capital Leases
  • 7.4 Direct Financing Leases
  • 7.5 Sales-type Leases
  • 7.6 Bargain Purchase Options
  • 7.7 Salvage Value—Unguaranteed
  • 7.8 Salvage Value—Guaranteed
  • 7.9 Sale and Leasebacks
  • Summary
  • Rapid Review
  • Solved Problems
  • Supplementary Problems
  • Chapter 8 The Statement of Cash Flows
  • 8.1 Introduction
  • 8.2 Cash from Operating Activities—Indirect Method
  • 8.3 Cash from Investment Activities
  • 8.4 Cash from Financing Activities
  • 8.5 Complete Statement of Cash Flows—Indirect Method
  • 8.6 Cash from Operating Activities—Direct Method
  • 8.7 Complete Statement of Cash Flows—Direct Method
  • 8.8 Special Issues Relating to the Statement of Cash Flows
  • Summary
  • Rapid Review
  • Solved Problems
  • Supplementary Problems
  • Chapter 9 Accounting Changes and Correction of Errors
  • 9.1 Introduction
  • 9.2 Change in Accounting Principle
  • 9.3 Change in Accounting Estimates
  • 9.4 Changes in Reporting Entity
  • 9.5 Correction of Errors
  • Summary
  • Rapid Review
  • Solved Problems
  • Supplementary Problems
  • Examination III
  • Chapter 10 Accounting for Pensions
  • 10.1 Introduction
  • 10.2 The Projected Benefit Obligation
  • 10.3 The Pension Fund
  • 10.4 Pension Expense; Journal Entries
  • 10.5 Service Cost, Interest Cost, Return on Plan Assets
  • 10.6 Amortization of Unrecognized Prior Service Cost
  • 10.7 Amortization of Unrecognized Gains or Losses
  • 10.8 Comprehensive Problem
  • 10.9 The Minimum Pension Liability
  • 10.10 Recording the Minimum Liability
  • 10.11 Post Retirement Benefits
  • 10.12 Disclosures
  • Summary
  • Rapid Review
  • Solved Problems
  • Supplementary Problems
  • Chapter 11 Net Operating Loss Carrybacks and Carryforwards; Deferred Income Taxes
  • 11.1 Net Operating Loss Carrybacks and Carryforwards
  • 11.2 Deferred Income Taxes—Deferred Tax Liabilities
  • 11.3 Deferred Tax Assets
  • 11.4 Permanent Differences
  • Summary
  • Rapid Review
  • Solved Problems
  • Supplementary Problems
  • Examination IV
  • Appendix: The Time Value of Money
  • Compound Interest Tables
  • Index