Intermediate Accounting

PART I. FOUNDATION AND REVIEW 1. The Environment of Accounting 2. The FASB's Conceptual Framework of Accounting 3. Review: The Accounting Information Processing System 4. Review: The Income Statement and the Retained Earnings Statement 5. Review: The Balance Sheet and the Statement of Cash Flows 6. Interest: Concepts of Future and Present Value PART II. ASSET RECOGNITION AND MEASUREMENT 7. Revenue and Expense Recognition 8. Cash and Receivables 9. Inventory: Basic Valuation Methods 10. Inventory: Alternative Valuation Methods 11. Operational Assets: Acquisition, Disposal, and Exchange 12. Operational Assets: Depreciation and Impairment 13. Intangible Assets and Natural Resources 14. Investments in Debt and Equity Securities PART III. LIABILITIES 15. Short-Term Liabilities 16. Long-Term Liabilities 17. Accounting for Leases 18. Accounting for Pensions and Other Postemployment Benefits 19. Accounting for Income Taxes PART IV. OWNERS' EQUITY 20. Corporations: Contributed Capital 21. Corporations: Retained Earnings and Stock Options 22. Earnings per Share PART V. SPECIAL TOPICS 23. Statement of Cash Flows 24. Accounting Changes and Error Corrections 25. Special Topics: Disclosures, Segment Reporting,and Interim Reporting.Dyckman, Thomas R. is the author of 'Intermediate Accounting', published 2001 under ISBN 9780072508055 and ISBN 0072508051.