This greatly simplifies user access to GAAP. Presently, the Codification is available to use at no cost. You simply need to register by clicking on the Registration link, which is located in the area marked "D" on the Codification screenshot shown below. In order to use the Codification effectively, you need to understand its structure. Four major categories of Skip to main content. Intermediate Accounting, Thirteenth Edition by. Development of a Conceptual Framework 2. Qualitative Characteristics of Accounting Information 2.
Decision Makers Users and Understandability 2. Primary Qualities: Relevance and Reliability 2. Secondary Qualities: Comparability and Consistency 2.
Basic Elements 2. Basic Assumptions 2. Economic Entity Assumption 2. Going Concern Assumption 2. Monetary Unit Assumption 2. Periodicity Assumption 2. Basic Principles of Accounting 2. Measurement Principle 2.
Revenue Recognition Principle 2. Expense Recognition Principle 2. Full Disclosure Principle 2. Constraints 2. Cost-Benefit Relationship 2. Materiality 2. Industry Practices 2. Conservatism 2. Summary of the Structure 2. Financial Reporting Problem 2. Comparative Analysis Case 2. Financial Statement Analysis Case 2.
Wal-Mart 2. International Reporting Case 2. Professional Research 2. Professional Simulation 3. Basic Terminology 3. Debits and Credits 3. The Accounting Equation 3. Financial Statements and Ownership Structure 3. Identifying and Recording Transactions and Other Events 3. Journalizing 3. Posting 3. Trial Balance 3. Adjusting Entries 3.
Types of Adjusting Entries 3. Adjusting Entries for Deferrals 3. Adjusting Entries for Accruals 3. Adjusted Trial Balance 3. Preparing Financial Statements 3. Closing 3. Basic Process 3. Closing Entries 3. Posting Closing Entries 3. Post-Closing Trial Balance 3. Reversing Entries 3. The Accounting Cycle Summarized 3. Income Statement 3.
Statement of Retained Earnings 3. Balance Sheet 3. Service Revenue Computation 3. Operating Expense Computation 3. Trial Balance Columns 3. Adjustments Columns 3. Income Statement and Balance Sheet Columns 3. Financial Reporting Problem 3. Comparative Analysis Case 3. Financial Statement Analysis Case 3. Kellogg Company 3. Professional Research 3. Professional Simulation 4. Usefulness of the Income Statement 4. Limitations of the Income Statement 4. Quality of Earnings 4.
Elements of the Income Statement 4. Single-Step Income Statements 4. Multiple-Step Income Statements 4. Condensed Income Statements 4. Discontinued Operations 4. Extraordinary Items 4. Unusual Gains and Losses 4. Changes in Accounting Principle 4. Changes in Estimates 4. Corrections of Errors 4. Summary of Irregular Items 4. Intraperiod Tax Allocation 4. Extraordinary Gains 4. Extraordinary Losses 4.
Earnings per Share 4. Retained Earnings Statement 4. Restrictions of Retained Earnings 4. Comprehensive Income 4. Second Income Statement 4. Combined Statement of Comprehensive Income 4. Statement of Stockholders' Equity 4. Balance Sheet Presentation 4. Financial Reporting Problem 4. Comparative Analysis Case 4. Financial Statement Analysis Cases 4.
Case 1 Bankruptcy Prediction 4. Case 2 Dresser Industries 4. International Reporting Case 4. Professional Simulation 5. Current Assets 5. Cash 5. Short-Term Investments 5. Receivables 5. Inventories 5. Prepaid Expenses 5. Noncurrent Assets 5. Long-Term Investments 5.
Property, Plant, and Equipment 5. Intangible Assets 5. Other Assets 5. Liabilities 5. Current Liabilities 5. Long-Term Liabilities 5. Owners' Equity 5. Balance Sheet Format 5.
Contingencies 5. Accounting Policies 5. Contractual Situations 5. Fair Values 5. Parenthetical Explanations 5. Notes 5. Cross-Reference and Contra Items 5. Supporting Schedules 5. Terminology 5. Sources of Information 5. Preparing the Statement of Cash Flows 5. Significant Noncash Activities 5. Financial Liquidity 5. Financial Flexibility 5. Free Cash Flow 5.
Fellow Shareholders: 5. Management's Responsibility for Financial Reporting 5. Consolidated Statements of Earnings 5. Consolidated Balance Sheets 5. Assets 5. Liabilities and Shareholders' Equity 5.
Consolidated Statements of Shareholders' Equity 5. Consolidated Statements of Cash Flows 5. Notes to Consolidated Financial Statements 5. NOTE 1 5. NOTE 2 5. NOTE 3 5. NOTE 4 5. NOTE 5 5. NOTE 6 5. NOTE 7 5.
NOTE 8 5. NOTE 9 5. NOTE 10 5. NOTE 11 5. NOTE 12 5. Financial Summary Unaudited 5. Shareholder Return Performance Graphs 5. Financial Reporting Problem 5. Comparative Analysis Case 5. Financial Statement Analysis Cases 5. Case 1 Uniroyal Technology Corporation 5. Case 2 Sherwin-Williams Company 5.
Case 4 Amazon. International Reporting Case 5. Professional Simulation 6. Applications of Time Value Concepts 6. The Nature of Interest 6. Simple Interest 6. Compound Interest 6. Compound Interest Tables see pages — 6. Fundamental Variables 6. Future Value of a Single Sum 6. Present Value of a Single Sum 6. Example—Computation of the Number of Periods 6. Example—Computation of the Interest Rate 6. Future Value of an Ordinary Annuity 6.
Future Value of an Annuity Due 6. Examples of Future Value of Annuity Problems 6. Computation of Rent 6. Computation of the Number of Periodic Rents 6. Computation of the Future Value 6. Present Value of an Ordinary Annuity 6. Present Value of an Annuity Due 6. Examples of Present Value of Annuity Problems 6. Computation of the Present Value of an Ordinary Annuity 6. Computation of the Interest Rate 6. Computation of a Periodic Rent 6. Deferred Annuities 6.
Future Value of a Deferred Annuity 6. Present Value of a Deferred Annuity 6. Valuation of Long-Term Bonds 6. Choosing an Appropriate Interest Rate 6. Example of Expected Cash Flow 6. Financial Reporting Problem 6. Financial Statement Analysis Case 6. Consolidated Natural Gas Company 6. Professional Research 6. Professional Simulation 7. Cash Equivalents 7.
Restricted Cash 7. Bank Overdrafts 7. Trade Discounts 7. Cash Discounts Sales Discounts 7. Nonrecognition of Interest Element 7. Uncollectible Accounts Receivable 7. Percentage-of-Sales Income Statement Approach 7.
Percentage-of-Receivables Balance Sheet Approach 7. Collection of Accounts Receivable Written Off 7. Note Issued at Face Value 7. Note Not Issued at Face Value 7. Zero-Interest-Bearing Notes 7. Interest-Bearing Notes 7. Notes Received for Property, Goods, or Services 7. Choice of Interest Rate 7. Secured Borrowing 7. Sales of Receivables 7. Sale without Recourse 7.
Sale with Recourse 7. Secured Borrowing versus Sale 7. Presentation of Receivables 7. Analysis of Receivables 7. Receivables Turnover Ratio 7. Impairment Loss Example 7. Recording Impairment Losses 7. Financial Reporting Problem 7. Comparative Analysis Case 7. Financial Statement Analysis Cases 7. Case I Occidental Petroleum Corporation 7.
Case 2 Microsoft Corporation 7. Part 1 Cash and Cash Equivalents 7. Part 2 Accounts Receivables 7. Professional Simulation 8. Classification 8. Inventory Cost Flow 8. Perpetual System 8. Periodic System 8. Comparing Perpetual and Periodic Systems 8. Inventory Control 8. Goods in Transit 8. Consigned Goods 8. Special Sales Agreements 8.
Sales with Buyback Agreement 8. Sales with High Rates of Return 8. Sales on Installment 8. Effect of Inventory Errors 8. Ending Inventory Misstated 8. Purchases and Inventory Misstated 8. Product Costs 8. Period Costs 8. Treatment of Purchase Discounts 8. Specific Identification 8. Average Cost 8. LIFO Reserve 8. LIFO Liquidation 8. Selecting a Price Index 8. Matching 8. Future Earnings Hedge 8. Reduced Earnings 8. Inventory Understated 8.
Physical Flow 8. Inventory Valuation Methods—Summary Analysis 8. Financial Statement Analysis Cases 8. Case 1 T J International 8. Case 2 Noven Pharmaceuticals, Inc. Professional Simulation 9.
Ceiling and Floor 9. How Lower-of-Cost-or-Market Works 9. Methods of Applying Lower-of-Cost-or-Market 9. Recording "Market" Instead of Cost 9. Evaluation of the Lower-of-Cost-or-Market Rule 9. Valuation at Net Realizable Value 9. Valuation Using Relative Sales Value 9. Purchase Commitments—A Special Problem 9. Computation of Gross Profit Percentage 9. Evaluation of Gross Profit Method 9. Retail-Method Concepts 9. Special Items Relating to Retail Method 9. Evaluation of Retail Inventory Method 9.
Presentation of Inventories 9. Analysis of Inventories 9. Inventory Turnover Ratio 9. Average Days to Sell Inventory 9. Financial Reporting Problem 9. Comparative Analysis Case 9. Financial Statement Analysis Cases 9. Case 1 Prab Robots, Inc. Case 2 Barrick Gold Corporation 9. Professional Simulation Cost of Land Cost of Buildings Cost of Equipment Self-Constructed Assets Interest Costs During Construction Qualifying Assets Capitalization Period Amount to Capitalize Comprehensive Example of Interest Capitalization Special Issues Related to Interest Capitalization Observations Cash Discounts Deferred-Payment Contracts Lump-Sum Purchases Issuance of Stock Exchanges of Nonmonetary Assets Meaning of Commercial Substance Exchanges—Loss Situation Exchanges—Gain Situation Accounting for Contributions Other Asset Valuation Methods Additions Improvements and Replacements Rearrangement and Reinstallation Repairs Summary of Costs Subsequent to Acquisition Sale of Plant Assets Involuntary Conversion Miscellaneous Problems Financial Statement Analysis Case Factors Involved in the Depreciation Process Depreciable Base for the Asset Estimation of Service Lives Methods of Depreciation Activity Method Straight-Line Method Decreasing-Charge Methods Special Depreciation Methods Group and Composite Methods Hybrid or Combination Methods Special Depreciation Issues Depreciation and Partial Periods Depreciation and Replacement of Fixed Assets Revision of Depreciation Rates Recognizing Impairments Measuring Impairments Impairment—Example 1 Impairment—Example 2 Restoration of Impairment Loss Impairment of Assets to Be Disposed Of Establishing a Depletion Base Acquisition Costs Exploration Costs Development Costs Restoration Costs Write-Off of Resource Cost Estimating Recoverable Reserves Liquidating Dividends Continuing Controversy Analysis of Property, Plant, and Equipment Asset Turnover Ratio Profit Margin on Sales Ratio Rate of Return on Assets Tax Lives Recovery Periods Tax Depreciation Methods Financial Reporting Problem Comparative Analysis Case McDonald's Corporation International Reporting Case Characteristics Valuation Purchased Intangibles Internally Created Intangibles Amortization of Intangibles Limited-Life Intangibles Indefinite-Life Intangibles Marketing-Related Intangible Assets Customer-Related Intangible Assets Artistic-Related Intangible Assets Contract-Related Intangible Assets Technology-Related Intangible Assets Goodwill Recording Goodwill Goodwill Write-off Bargain Purchase Impairment of Limited-Life Intangibles Impairment of Goodwill Impairment Summary Start-Up Costs Initial Operating Losses Advertising Costs Computer Software Costs Conceptual Questions Presentation of Intangible Assets Presentation of Research and Development Costs Financial Statement Analysis Cases Case 2: Analysis of Goodwill Bayer, Glaxo SmithKline, and Merck Accounts Payable Notes Payable Interest-Bearing Note Issued Zero-Interest-Bearing Note Issued Current Maturities of Long-Term Debt Refinancing Criteria
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