中級會計學（第12版）

中級會計學（第12版）

《中級會計學（第12版）》是2007年4月01日中國人民大學出版社出版的圖書，作者是基索等。

基本介紹

  • 書名：中級會計學（第12版）
  • 作者：基索等
  • ISBN：9787300079493
  • 頁數：581頁
  • 定價：49
  • 出版社：中國人民大學出版社
  • 出版時間：2007年4月01日
  • 裝幀：平裝
  • 開本：16開
內容簡介,作者簡介,目錄,

內容簡介

本書由基索、韋安特和沃菲爾德三位教授編寫的《中級會計學》一書，是美國最組拳訂只暢銷的中級會計教材之一，被會計界人士稱為“通向會計職業的必經之路擊道殼”。對該書的問卷調查顯示：99%的從事實務工作的會計師認為此書的確幫助他們在實踐工作中取得了成功；100%的被調查者會向他們的師弟(妹) 推薦此書；80%的被調查者在剛剛參加工作時會姜乎樂霸多次參考書中的內容。
改編後本書的特點在於：
1．時效性。充分體現了會計作為一門人文社會科學的藝術性。采檔全書緊跟形勢，反映了會計準則最新的發展和套用。
2．真實案例講解。

作者簡介

唐納德·E·基索（Donald E.Kieso），博士，CPA，全美會計協會（AAA）、全美註冊會計師協會（AICPA）和伊利諾州註冊會計師協會成員。畢業於美國剃廈和伊利諾州立大學，曾任北伊利諾伊大學會頁刪愉計系主任，現為北伊利諾伊大深地計系教授。料拔拒基索教授有豐富的實踐經歷，曾供職於普華永道會計師事務所和安達信公司，並有多部會計學著作，多次獲得註冊會計師協會和北伊利諾伊大學授予的最佳教學獎。

目錄

CHAPTER 1 FINANCIAL ACCOUNTING AND ACCOUNTING STANDARDS
FINANCIAL STATEMENTS AND FINANCIAL REPORTING
PARTIES INVOLVED IN STANDARD SETTING
GENERALLY ACCEPTED ACCOUNTING PRINCIPLES
ISSUES IN FINANCIAL REPORTING
CHAPTER 2 CONCEPTUAL FRAMEWORK UNDERLYING FINANCIAL ACCOUNTING
CONCEPTUAL FRAMEWORK
FIRST LEVEL: BASIC OBJECTIVES
SECOND LEVEL: FUNDAMENTAL CONCEPTS
THIRD LEVEL: RECOGNITION AND MEASUREMENT CONCEPTS
CHAPTER 3 THE ACCOUNTING INFORMATION SYSTEM
ACCOUNTING INFORMATION SYSTEM
THE ACCOUNTING CYCLE
CMAPTFR 4 INCOME STATEIVIENT AND RELATED INFORMATION
INCOME STATEMENT
FORMAT OF THE INCOME STATEMENT
REPORTING IRREGULAR ITEMS
SPECIAL REPORTING ISSUES
CHAPTER 5 BALANCE SHEET AND STATEMENT OF CASH FLOWS
SECTION 1 BALANCE SHEET
USEFULNESS OF THE BALANCE SHEET
LIMITATIONS OF THE BALANCE SHEET
CLASSIFICATION IN THE BALANCE SHEET
ADDITIONAL INFORMATION REPORTED
TECHNIQUES OF DISCLOSURE
SECTION 2 STATEMENT OF CASH FLOWS
PURPOSE OF THE STATEMENT OF CASH FLOWS
CONTENT AND FORMAT OF THE STATEMENT OF CASH FLOWS
PREPARATION OF THE STATEMENT OF CASH FLOWS
USEFULNESS OF THE STATEMENT OF CASH FLOWS
CHAPTER 6 CASH AND RECEIVABLES
SECTION 1 CASH
WHAT IS CASH?
MANAGEMENT AND CONTROL OF CASH
REPORTING CASH 138
SUMMARY OF CASH-RELATED ITEMS
SECTION 2 RECEIVABLES
RECOGNITION OF ACCOUNTS RECEIVABLli
VALUATION OF ACCOUNTS RECEIVABLE
RECOGNITION OF NOTES RECEIVABLE
VALUATION OF NOTES RECEIVABLE
DISPOSITION OF ACCOUNTS AND NOTES RECEIVABLE
PRESENTATION AND ANALYSIS
CHAPTER 7 VALUATION OF INVENTORIES: A COST-BASIS APPROACH
INVENTORY CLASSIFICATION AND CONTROL
BASIC ISSUES IN INVENTORY VALUATION
PHYSICAL GOODS INCLUDED IN INVENTORY
COSTS INCLUDED IN INVENTORY
WHICH COST FLOW ASSUMPTION TO ADOPT?
SPECIAL ISSUES RELATED TO LIFO
BASIS FOR SELECTION OF INVENTORY METHOD
CHAPTER 8 INVENTORIES: ADDITIONAL VALUATION ISSUES
LOWER-OF-COST-OR-MARKET
VALUATION BASES 203
THE GROSS PROFIT METHOD OF ESTIMATING INVENTORY
RETAIL INVENTORY METHOD
PRESENTATION AND ANALYSIS
CHAPTER 9 ACQUISITION AND DISPOSITION OF PROPERTY PLANT AND EOUIPMENT
ACQUiSiTION AND VALUATION OF PROPERTY PLANT AND EQUIPMENT
VALUATION
COSTS SUBSEQUENT TO ACQUISITION
DISPOSITIONS OF PLANT ASSETS
CHAPTER 10 DEPRECIATION AND IMPAIRMENTS
DEPRECIATION-A METHOD OF COST ALLOCATION
IMPAIRMENTS
PRESENTATION AND ANALYSIS
CHAPTER 11 INTANGIBLE ASSETS
INTANGIBLE ASSET ISSUES
TYPES OF INTANGIBLE ASSETS
IMPAIRMENT OF INTANGIBLE ASSETS
RESEARCH AND DEVELOPMENT COSTS
RESENTATION OF INTANGIBLES AND RELATED ITEMS
CHAPTER 12 CURRENT LIABILITIES AND CONTINGENCIES
SECTION 1 CURRENT LIABILITIES
WHAT IS A LIABILITY?
WHAT IS A CURRENT LIABILITY?
SECTION 2 CONTINGENCIES
GAIN CONTINGENCIES
LOSS CONTINGENCIES
SECTION 3 PRESENTATION AND ANALYSIS
CHAPTER 13 LONGTERM LIABILITIES
SECTION 1 BONDS PAYABLE
ISSUING BONDS 331
TYPES AND RATINGS OF BONDS
VALUATION OF BONDS PAYABLE-DISCOUNT AND PREMIUM
EFFECTIVE-INTEREST METHOD
COSTS OF ISSUING BONDS
TREASURY BONDS 3
EXTINGUISHMENT OF DEBT
SECTION 2 LONG-TERM NOTES PAYABLE
NOTES ISSUED AT FACE VALUE
NOTES NOT ISSUED AT FACE VALUE
SPECIAL NOTES PAYABLE SITUATIONS
MORTGAGE NOTES PAYABLE
SECTION 3 REPORTING AND ANALYSIS OF LONG-TERM DEBT
OFF-BALANCE-SHEET FINANCING
PRESENTATION AND ANALYSIS OF LONtC-TERM DEBT
CHAPTER 14 STOCKHOLDERS EQUITY
THE CORPORATE FORM OF ORGANIZATION
CORPORATE CAPITAL
PREFERRED STOCK
DIVIDEND POLICY
PRESENTATION AND ANALYSIS OF STOCKHOLDERS EQUITY
CHAPTER 15 INVESTMENTS
SECTION 1 INVESTMENTS IN DEBT SECURITIES
HELD-TO-MATURITY SECURiTiES
AVAILABLE-FOR-SALE SECURITIES
TRADING SECURITIES
SECTION 2 INVESTMENTS IN EQUITY SECURITIES
HOLDINGS OF LESS THAN 20%
HOLDINGS BETWEEN 20% AND 50%
HOLDINGS OF MORE THAN 50%
SECTION 3 OTHER REPORTING ISSUES
FINANCIAL STATEMENT PRESENTATION OF INVESTMENTS
IMPAIRMENT OF VALUE
TRANSFERS BETWEEN CATEGORIES
FAIR VALUE CONTROVERSY
SUMMARY OF REPORTING TREATMENT OF SECURITIES
CHAPTER 16 REVENUE RECOGNITION
THE CURRENT ENVIRONMENT
REVENUE RECOGNITION AT POINT OF SALE (DELIVERY)
REVENUE RECOGNITION BEFORE DELIVERY
REVENUE RECOGNITION AFTER DELIVERY
CONCLUDING REMARKS
CHAPTER 17 ACCOUNTING FOR INCOME TAXES
FUNDAMENTALS OF ACCOUNTING FOR INCOME TAXES
ACCOUNTING FOR NET OPERATING LOSSES
FINANCIAL STATEMENT PRESENTATION
REVIEW OF THE ASSET-LIABILITY METHOD
CHAPTER 18 ACCOUNTING CHANGES AND ERROR ANALYSIS
SECTION 1 ACCOUNTING CHANGES
CHANGES IN ACCOUNTING PRINCIPLE
CHANGES iN ACCOUNTING ESTIMATE
REPORTING A CHANGE IN ENTITY
REPORTING A CORRECTION OF AN ERROR
SUMMARY OF ACCOUNTING CHANGES AND CORRECTIONS OF ERRORS
MOTIVATIONS FOR CHANGE OF ACCOUNTING METHOD
SECTION 2 ERROR ANALYSIS
BALANCE SHEET ERRORS
INCOME STATEMENT ERRORS
BALANCE SHEET AND INCOME STATEMENT ERRORS
COMPREHENSIVE EXAMPLE: NUMEROUS ERRORS
PREPARATION OF FINANCIAL STATEMENTS WITH ERROR CORRIiCTIONS
CHAPTER 19 STATEMENT OF CASH FLOWS
SECTION 1 PREPARATION OF THE STATEMENT OF CASH FLOWS
USEFULNESS OF THE STATEMENT OF CASH FLOWS
CLASSIFICATION OF CASH FLOWS
FORMAT OF THE STATEMENT OF CASH NOWS
STEPS iN PREPARATION
FIRST EXAMPLE--2006
SECOND EXAMPLE-2007
THIRD EXAMPLE--2008
SOURCES OF INFORMATION FOR THE SIATEMENT OF CASH FLOWS
NET CASH FLOW FROM OPERATING ACTIViTIES--INDIRECT VERSUS DIRECT METHOD
SECTION 2 SPECIAL PROBLEMS IN STATEMENT PREPARATION
ADJUSTMENTS SIMILAR TO DEPRECIATICON
ACCOUNTS RECEIVARLE (NET)
OTHER WOR~ING CAPITAL CHANGES
NET LOSSES
GAINS
STOCK OPTIONS
POSTRETIREMENT BENEFIT COSTS
EXTRAORDINARY iTEMS
SIGNIFICANT NONCASH TRANSACTIONS
SECTION 3 USE OF A WORKSHFET
PREPARATION OF THE WORKSHEET
ANALYSIS OF TRANSACTIONS
PREPARATION OF FINAL STATEMENT
CHAPTER 20 FULL DISCLOSURE IN FINANCIAL REPORTING
FULL DISCLOSURE PRINCIPLE
NOTES TO THE FINANCIAL STATEMENTS
DISCLOSURE ISSUES
AUDITORS AND MANAGEMENTS REPORIS
CURRENT REPORTING ISSUES
USEFULNESS OF THE BALANCE SHEET
LIMITATIONS OF THE BALANCE SHEET
CLASSIFICATION IN THE BALANCE SHEET
ADDITIONAL INFORMATION REPORTED
TECHNIQUES OF DISCLOSURE
SECTION 2 STATEMENT OF CASH FLOWS
PURPOSE OF THE STATEMENT OF CASH FLOWS
CONTENT AND FORMAT OF THE STATEMENT OF CASH FLOWS
PREPARATION OF THE STATEMENT OF CASH FLOWS
USEFULNESS OF THE STATEMENT OF CASH FLOWS
CHAPTER 6 CASH AND RECEIVABLES
SECTION 1 CASH
WHAT IS CASH?
MANAGEMENT AND CONTROL OF CASH
REPORTING CASH 138
SUMMARY OF CASH-RELATED ITEMS
SECTION 2 RECEIVABLES
RECOGNITION OF ACCOUNTS RECEIVABLli
VALUATION OF ACCOUNTS RECEIVABLE
RECOGNITION OF NOTES RECEIVABLE
VALUATION OF NOTES RECEIVABLE
DISPOSITION OF ACCOUNTS AND NOTES RECEIVABLE
PRESENTATION AND ANALYSIS
CHAPTER 7 VALUATION OF INVENTORIES: A COST-BASIS APPROACH
INVENTORY CLASSIFICATION AND CONTROL
BASIC ISSUES IN INVENTORY VALUATION
PHYSICAL GOODS INCLUDED IN INVENTORY
COSTS INCLUDED IN INVENTORY
WHICH COST FLOW ASSUMPTION TO ADOPT?
SPECIAL ISSUES RELATED TO LIFO
BASIS FOR SELECTION OF INVENTORY METHOD
CHAPTER 8 INVENTORIES: ADDITIONAL VALUATION ISSUES
LOWER-OF-COST-OR-MARKET
VALUATION BASES 203
THE GROSS PROFIT METHOD OF ESTIMATING INVENTORY
RETAIL INVENTORY METHOD
PRESENTATION AND ANALYSIS
CHAPTER 9 ACQUISITION AND DISPOSITION OF PROPERTY PLANT AND EOUIPMENT
ACQUiSiTION AND VALUATION OF PROPERTY PLANT AND EQUIPMENT
VALUATION
COSTS SUBSEQUENT TO ACQUISITION
DISPOSITIONS OF PLANT ASSETS
CHAPTER 10 DEPRECIATION AND IMPAIRMENTS
DEPRECIATION-A METHOD OF COST ALLOCATION
IMPAIRMENTS
PRESENTATION AND ANALYSIS
CHAPTER 11 INTANGIBLE ASSETS
INTANGIBLE ASSET ISSUES
TYPES OF INTANGIBLE ASSETS
IMPAIRMENT OF INTANGIBLE ASSETS
RESEARCH AND DEVELOPMENT COSTS
RESENTATION OF INTANGIBLES AND RELATED ITEMS
CHAPTER 12 CURRENT LIABILITIES AND CONTINGENCIES
SECTION 1 CURRENT LIABILITIES
WHAT IS A LIABILITY?
WHAT IS A CURRENT LIABILITY?
SECTION 2 CONTINGENCIES
GAIN CONTINGENCIES
LOSS CONTINGENCIES
SECTION 3 PRESENTATION AND ANALYSIS
CHAPTER 13 LONGTERM LIABILITIES
SECTION 1 BONDS PAYABLE
ISSUING BONDS 331
TYPES AND RATINGS OF BONDS
VALUATION OF BONDS PAYABLE-DISCOUNT AND PREMIUM
EFFECTIVE-INTEREST METHOD
COSTS OF ISSUING BONDS
TREASURY BONDS 3
EXTINGUISHMENT OF DEBT
SECTION 2 LONG-TERM NOTES PAYABLE
NOTES ISSUED AT FACE VALUE
NOTES NOT ISSUED AT FACE VALUE
SPECIAL NOTES PAYABLE SITUATIONS
MORTGAGE NOTES PAYABLE
SECTION 3 REPORTING AND ANALYSIS OF LONG-TERM DEBT
OFF-BALANCE-SHEET FINANCING
PRESENTATION AND ANALYSIS OF LONtC-TERM DEBT
CHAPTER 14 STOCKHOLDERS EQUITY
THE CORPORATE FORM OF ORGANIZATION
CORPORATE CAPITAL
PREFERRED STOCK
DIVIDEND POLICY
PRESENTATION AND ANALYSIS OF STOCKHOLDERS EQUITY
CHAPTER 15 INVESTMENTS
SECTION 1 INVESTMENTS IN DEBT SECURITIES
HELD-TO-MATURITY SECURiTiES
AVAILABLE-FOR-SALE SECURITIES
TRADING SECURITIES
SECTION 2 INVESTMENTS IN EQUITY SECURITIES
HOLDINGS OF LESS THAN 20%
HOLDINGS BETWEEN 20% AND 50%
HOLDINGS OF MORE THAN 50%
SECTION 3 OTHER REPORTING ISSUES
FINANCIAL STATEMENT PRESENTATION OF INVESTMENTS
IMPAIRMENT OF VALUE
TRANSFERS BETWEEN CATEGORIES
FAIR VALUE CONTROVERSY
SUMMARY OF REPORTING TREATMENT OF SECURITIES
CHAPTER 16 REVENUE RECOGNITION
THE CURRENT ENVIRONMENT
REVENUE RECOGNITION AT POINT OF SALE (DELIVERY)
REVENUE RECOGNITION BEFORE DELIVERY
REVENUE RECOGNITION AFTER DELIVERY
CONCLUDING REMARKS
CHAPTER 17 ACCOUNTING FOR INCOME TAXES
FUNDAMENTALS OF ACCOUNTING FOR INCOME TAXES
ACCOUNTING FOR NET OPERATING LOSSES
FINANCIAL STATEMENT PRESENTATION
REVIEW OF THE ASSET-LIABILITY METHOD
CHAPTER 18 ACCOUNTING CHANGES AND ERROR ANALYSIS
SECTION 1 ACCOUNTING CHANGES
CHANGES IN ACCOUNTING PRINCIPLE
CHANGES iN ACCOUNTING ESTIMATE
REPORTING A CHANGE IN ENTITY
REPORTING A CORRECTION OF AN ERROR
SUMMARY OF ACCOUNTING CHANGES AND CORRECTIONS OF ERRORS
MOTIVATIONS FOR CHANGE OF ACCOUNTING METHOD
SECTION 2 ERROR ANALYSIS
BALANCE SHEET ERRORS
INCOME STATEMENT ERRORS
BALANCE SHEET AND INCOME STATEMENT ERRORS
COMPREHENSIVE EXAMPLE: NUMEROUS ERRORS
PREPARATION OF FINANCIAL STATEMENTS WITH ERROR CORRIiCTIONS
CHAPTER 19 STATEMENT OF CASH FLOWS
SECTION 1 PREPARATION OF THE STATEMENT OF CASH FLOWS
USEFULNESS OF THE STATEMENT OF CASH FLOWS
CLASSIFICATION OF CASH FLOWS
FORMAT OF THE STATEMENT OF CASH NOWS
STEPS iN PREPARATION
FIRST EXAMPLE--2006
SECOND EXAMPLE-2007
THIRD EXAMPLE--2008
SOURCES OF INFORMATION FOR THE SIATEMENT OF CASH FLOWS
NET CASH FLOW FROM OPERATING ACTIViTIES--INDIRECT VERSUS DIRECT METHOD
SECTION 2 SPECIAL PROBLEMS IN STATEMENT PREPARATION
ADJUSTMENTS SIMILAR TO DEPRECIATICON
ACCOUNTS RECEIVARLE (NET)
OTHER WOR~ING CAPITAL CHANGES
NET LOSSES
GAINS
STOCK OPTIONS
POSTRETIREMENT BENEFIT COSTS
EXTRAORDINARY iTEMS
SIGNIFICANT NONCASH TRANSACTIONS
SECTION 3 USE OF A WORKSHFET
PREPARATION OF THE WORKSHEET
ANALYSIS OF TRANSACTIONS
PREPARATION OF FINAL STATEMENT
CHAPTER 20 FULL DISCLOSURE IN FINANCIAL REPORTING
FULL DISCLOSURE PRINCIPLE
NOTES TO THE FINANCIAL STATEMENTS
DISCLOSURE ISSUES
AUDITORS AND MANAGEMENTS REPORIS
CURRENT REPORTING ISSUES

相關詞條

熱門詞條

聯絡我們