Sign in  |  Register
Advanced search
Publication Cover

CITATION

Wink, Geri B. and Corradino, Laurie. Intermediate Accounting DeMYSTiFieD. US: McGraw-Hill, 2010.

Intermediate Accounting DeMYSTiFieD

Authors: Geri B. Wink and Laurie Corradino

Published:  November 2010

eISBN: 9780071738842 0071738843 | ISBN: 9780071738859
Open eBook
  • Contents
  • Acknowledgments
  • Introduction
  • Part I: The Balance Sheet: Assets—What Do I Own?
  • Chapter 1 Cash and Accounts Receivable
  • Overview
  • Financial Statement Presentation
  • Cash
  • Bank Reconciliations
  • Accounts Receivable
  • Internal Controls
  • Quiz
  • Chapter 2 Inventory
  • Overview
  • Financial Statement Presentation
  • Inventory Systems
  • Cost Flow Assumptions
  • Comparison of FIFO, LIFO, and Weighted Average Periodic and Perpetual
  • Exception to the Historical Cost Principal
  • Two Estimation Methods
  • Errors
  • Internal Controls
  • Quiz
  • Chapter 3 Long-Term Receivables
  • Overview
  • Financial Statement Presentation
  • Journal Entries
  • Internal Controls
  • Quiz
  • Chapter 4 Investments
  • Overview
  • Terminology
  • Financial Statement Presentation
  • Trading Securities
  • Available-for-Sale Securities
  • Debt Securities Held to Maturity
  • Internal Controls
  • Quiz
  • Chapter 5 Property, Plant, and Equipment
  • Overview
  • Financial Statement Presentation
  • Acquisition of Property, Plant, and Equipment
  • Depreciation
  • Putting More Money into Existing Assets
  • Eliminate Assets
  • Internal Controls
  • Quiz
  • Chapter 6 Intangibles
  • Overview
  • Financial Statement Presentation
  • Characteristics of Intangibles
  • Acquisition Methods
  • Amortization Rules
  • Individual Intangibles
  • Internal Controls
  • Quiz
  • Part II: The Balance Sheet: Liabilities—What Do I Owe?
  • Chapter 7 Current Liabilities
  • Overview
  • Financial Statement Presentation
  • Characteristics of CL
  • CL That Are Based on Set Contract Amounts
  • CL That Are Based on Operations
  • CL That Are Based on Estimates
  • Contingencies
  • Internal Controls
  • Quiz
  • Chapter 8 Long-Term Liabilities
  • Overview
  • Financial Statement Presentation
  • Bond Selling Prices
  • Issuing Bonds
  • Bond Discount Amortization
  • Bond Premium Amortization
  • Issuing Bonds with Detachable Stock Warrants
  • Converting Bonds into Common Stock
  • Internal Controls
  • Quiz
  • Part III: The Balance Sheet: Stockholders’ Equity—What Is Left Over?
  • Chapter 9 Contributed Capital
  • Overview
  • Financial Statement Presentation
  • Stock Issuances Involving Cash
  • Stock Subscriptions
  • Combined Sales of Stock
  • Stock Options
  • Preferred Stock
  • Treasury Stock
  • Internal Controls
  • Quiz
  • Chapter 10 Retained Earnings
  • Overview
  • Financial Statement Presentation
  • Cash Dividends
  • Property Dividends
  • Scrip Dividends
  • Stock Dividends
  • Liquidating Dividends
  • Quiz
  • Chapter 11 Earnings per Share
  • Overview
  • Financial Statement Presentation
  • Capital Structures
  • Basic EPS
  • Diluted EPS
  • Ranking
  • Diluted EPS Computation
  • Quiz
  • Part IV: The Income Statement—How Much Have I Earned?
  • Chapter 12 Income Measurement
  • Overview
  • Financial Statement Presentation
  • Cash versus Accrual Basis
  • Recognize Revenue prior to Sale
  • Recognize Revenue after Sale
  • Internal Controls
  • Quiz
  • Chapter 13 Income Taxes
  • Overview
  • Financial Statement Presentation
  • Permanent Differences
  • Temporary Differences
  • Deferred Tax Assets
  • Deferred Tax Liabilities
  • Complex Examples
  • Reconciliation of Book and Taxable Income
  • Quiz
  • Chapter 14 Pensions
  • Overview
  • Financial Statement Presentation
  • Definitions
  • Defined Benefit Pension Plans
  • Financial Statement Presentation—For Real This Time
  • Quiz
  • Chapter 15 Leases
  • Overview
  • Financial Statement Presentation
  • General Information
  • Classification of Leases
  • Operating Leases—Lessee’s Perspective
  • Operating Leases—Lessor’s Perspective
  • Capital Leases
  • Bargain Purchase Options
  • Guaranteed/Unguaranteed Residual Values
  • Initial Direct Costs of Lessor
  • Sale Leaseback
  • Required Disclosures
  • Other Topics
  • Quiz
  • Part V: The Statement of Cash Flows—Where’s the Cash?
  • Chapter 16 Cash Flow Statement
  • Overview
  • Financial Statement Presentation
  • Operating Activities
  • Investing Activities
  • Financing Activities
  • Other Relevant Topics
  • Quiz
  • Chapter 17 Accounting Changes
  • Overview
  • Financial Statement Presentation
  • Change in Accounting Principle
  • Change in Accounting Estimate
  • Change in Reporting Entity
  • Correction of an Error
  • Quiz
  • Chapter 18 International Financial Reporting Standards
  • Overview
  • Current Status
  • Final Exam
  • Answer Key
  • Appendix A
  • Appendix B
  • Index