Intermediate Accounting

Financial accounting and accounting standards; conceptual framework underlying financial accounting; the accounting information system; income statement and related information; balance sheet and statement of cash flows; accounting and the time value of money; cash and receivables; valuation of inventories - a cost basis approach; inventories: additional valuation issues; acquisition and disposition of property, plant and equipment; depreciation, impairments, and depletion; intangible assets; current liabilities and contingencies; long-term liabilities; stockholders' equity: contributed capital; stockholders' equity: retained earnings; dilutive securities and earnings per share; investments; revenue recognition; accounting for income taxes; accounting for pensions and postretirement benefits; accounting for leases; accounting changes and error analysis; statement of cash flows; full disclosure in financial reporting.