Intermediate Accounting: A Functional Approach |
Contents
AccountingIts purpose and nature | 3 |
Basic theory | 31 |
Tangible fixed assets and depreciation | 59 |
Copyright | |
20 other sections not shown
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Common terms and phrases
accounts receivable accrued additional adjustment amortized amount appear applied Assume balance sheet basis bonds building capital stock carried cash changes charged collected common stock computed concern considered consignment corporation cost count customers debit December 31 deducted deferred depreciation determined discount dividends Earned Surplus effect entered entry equipment estimated example excess expenses fixed assets fund gain given gross profit illustrated included income statement income tax increase indicate installment interest inventory investments invoice issued land ledger less liabilities loss machinery material ment merchandise method month necessary notes operations original paid payable payment period possible practice preferred premium Prepare present Problem procedure profit properly purchased reasons record reports represents Reserve result retained securities selling separate shares shown sold statement tion transactions units