Accounting for financial statement presentation

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McGraw-Hill, 1979 - Business & Economics - 672 pages
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Contents

INSTITUTIONAL INFLUENCES ON THE DEVELOPMENT
13
FOUNDATIONS OF FINANCIAL STATEMENT PRESENTATION
19
THE DATA ACCUMULATION AND STATEMENT
41
and Credits and the Account The General Ledger The Trial Balance
74
THE GENERATION OF FINANCIAL STATEMENTS
81
THE ATTEST FUNCTION
121
DETERMINANTS OF NET INCOME
157
FINANCIAL EFFECTS OF DEPRECIATION
187
ACCOUNTING FOR PENSIONS
425
ACCOUNTING FOR LEASES AND LONGTERM DEBT
455
INTERCORPORATE INVESTMENTS
495
SPECIAL TOPICS
541
in Financial Position
557
INFLATION AND FOREIGN EXCHANGE
577
APPENDIX
591
ANNUAL REPORT
609

EARNINGSPERSHARE
273
REPORTING ACCOUNTING CHANGES
303
EFFECTS OF TAX LAWS ON FINANCIAL
347
INCOME TAX ALLOCATION
373
FORM10K
623
INDEX
668
Copyright

About the author (1979)

Jack Smith, the newest member of the author team, was Professor and Chair of the nation's largest nutrition department at the University of Delaware. He is now retired. Metabolism is his area of expertise.

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