Intermediate Accounting I EssentialsResearch & Education Assoc., 01/01/2013 - 112 من الصفحات REA’s Essentials provide quick and easy access to critical information in a variety of different fields, ranging from the most basic to the most advanced. As its name implies, these concise, comprehensive study guides summarize the essentials of the field covered. Essentials are helpful when preparing for exams, doing homework and will remain a lasting reference source for students, teachers, and professionals. Intermediate Accounting I includes background accounting theory and practice, basic financial statements, cash, receivables, inventories, investments, and property, plant, equipment, and intangible assets. |
المحتوى
| 1 | |
THE BASIC FINANCIAL STATEMENTS | 12 |
CASH | 21 |
RECEIVABLES | 29 |
INVENTORIES | 36 |
INVESTMENTS | 57 |
PROPERTY PLANT AND EQUIPMENT | 71 |
INTANGIBLE ASSETS | 93 |
طبعات أخرى - عرض جميع المقتطفات
عبارات ومصطلحات مألوفة
61 Ethel Road accepted accounting principles accounting equation accounting principles Accounts Receivable Accumulated depreciation adjusting entries allocated amortized amount asset acquired Assume available for sale balance sheet bank statement base year prices base year retail beginning inventory book balance book value capitalized cash flows Computer-Adaptive Tests Cost of ending cost of inventory cost or market cost/retail ratio current assets current prices debited December 31 deposit Depreciation Expense discount entity equipment assets ESSENTIALS example exams expenditures FIFO financial statements illustration income statement incurred intangible assets interest rate inventory at base inventory items Investment in bonds Investments in debt Jersey 08854 Phone LIFO long-term investments lower of cost manufacture markdowns market value marketable equity securities markup MAXnotes net realizable value Notes Receivable Number operations payment Piscataway purchase price REA's recognized RESEARCH & EDUCATION Retained earnings SFAS sold stock warrants test preparation Total transactions units www.rea.com XX XX XX
مقاطع مشهورة
الصفحة 6 - Liabilities are probable future sacrifices of economic benefits arising from present obligations of a particular entity to transfer assets or provide services to other entities in the future as a result of past transactions or events.
الصفحة 18 - The term current liabilities is used principally to designate obligations whose liquidation is reasonably expected to require the use of existing resources properly classifiable as current assets, or the creation of other current liabilities.
الصفحة 5 - ASSETS are probable future economic benefits obtained or controlled by a particular entity as a result of past transactions or events.
الصفحة 16 - For accounting purposes, the term current assets is used to designate cash and other assets or resources commonly identified as those which are reasonably expected to be realized in cash or sold or consumed during the normal operating cycle of the business.
الصفحة iii - It condenses the vast amount of detail characteristic of the subject matter and summarizes the essentials of the field. It will thus save hours of study and preparation time. The book provides quick access to the important facts, principles, theorems, concepts, and equations in the field.
الصفحة 12 - Expenses are outflows or other using up of assets or incurrences of liabilities (or a combination of both) from delivering or producing goods, rendering services, or carrying out other activities that constitute the entity's ongoing major or central operations.
الصفحة 19 - Short-term, highly liquid investments that are both (a) readily convertible to known amounts of cash, and (b) so near their maturity that they present insignificant risk of changes in value because of changes in interest rates.
الصفحة 13 - Gains are increases in equity (net assets) from peripheral or incidental transactions of an entity and from all other transactions and other events and circumstances affecting the entity during a period except those that result from revenues or investments by owners.
الصفحة 13 - Losses are decreases in equity (net assets) from peripheral or incidental transactions of an entity and from all other transactions and other events and circumstances affecting the entity except those that result from expenses or distributions to owners.
الصفحة 12 - Revenues are inflows or other enhancements of assets of an entity or settlements of its liabilities (or a combination of both) during a period from delivering or producing goods, rendering services, or other activities that constitute the entity's ongoing major or central operations.