Contents:
Compensatory Stock Options Chapter Earnings Per Share a. Diluted EPS Chapter How Much Have I Earned? Deferred Tax Assets e. Deferred Tax Liabilities Chapter Defined Benefit Pension Plans c.
Defined Contribution Pension Plans Chapter Capital Lease from the Lessee's Perspective d. Capital Lease from the Lessor's Perspective e. Sale Leaseback Section 5: The Statement of Cash Flows: Statement of Cash Flows a. Direct Method Section 6: Accounting Changes and Errors a.
Although both entries are on the left side of the equation, they balance out. The final step is to close out all of the temporary revenue and expenses accounts to an account labeled Income Summary, and this account is then closed out to Retained Earnings. At this date, there would be no impairment in the value of the T-bills, as these are very liquid assets. Dedicated to my wife Rebecca for her encouragement throughout the writing of this book and for her many suggestions while reviewing the manuscript. Two accounts are affected: The alternative account format is used for this purpose.
International Accounting Standards a. Thank you for visiting www. In order to view www. Please check your settings if you are already using one of thse. Description Table of Contents Accounting as easy as !
This fast and easy guide offers: Tactics for maintaining solid internal controls within a business Strategies for creating accurate financial statements Techniques for overcoming common accounting errors Quizzes and a final exam for gauging what you've learned Tips and examples for mastering more advanced accounting theories Simple enough for a novice but challenging enough for a veteran CPA, Intermediate Accounting DeMYSTiFieD is a shortcut to decoding key accounting concepts and principles.
Does the phrase "amortization of bond premiums" mean anything to you? The book provides a fresh review of all the basics, so you can easily glide into more advanced principles. You'll learn how to generate accurate and reliable financial statements, maintain proper internal controls within a company, and locate international accounting standards.
This fast and easy guide offers: Tactics for maintaining solid internal controls within a business Strategies for creating accurate financial statements Techniques for overcoming common accounting errors Quizzes and a final exam for gauging what you've learned Tips and examples for mastering more advanced accounting theories Simple enough for a novice but challenging enough for a veteran CPA, Intermediate Accounting DeMYSTiFieD is a shortcut to decoding key accounting concepts and principles.
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