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Informationen zum Autor Geri Wink, CPA , is a lecturer in intermediate accounting at the Hasan School of Business, Colorado State University-Pueblo and also works as a Certified Public Accountant in both Colorado and Texas Her work has been published in Oil and Gas Quarterly and The Management Accountant. Laurie Corradino is a student member of the American Institute of Certified Public Accountants, the Colorado Society of Certified Public Accountants, and other professional accounting organizations. Klappentext Accounting as easy as 1-2-3! Do you know the difference between FIFO and LIFO? Can you use the word dilutive in a sentence? Does thephrase "amortization of bond premiums" mean anything to you? No one said the journey to becoming a CPA is easy--but with Intermediate Accounting DeMYSTiFieD as your travel companion, you're guaranteed a smooth ride. An easy-to-use self-teaching guide that reviews andexpands upon core Generally Accepted Accounting Principles (GAAP), Intermediate Accounting DeMYSTiFieD covers everything you need to ace your exams and take a big step toward the career of your dreams. The book provides a fresh review of all the basics, so you can easily glide into more advanced principles. You'll learn how to generateaccurate and reliable financial statements, maintain proper internal controls within a company, and locate international accounting standards. This fast and easy guide offers:Tactics for maintaining solid internal controls within a businessStrategies for creating accurate financial statementsTechniques for overcoming common accounting errorsQuizzes and a final exam for gauging what you've learnedTips and examples for mastering more advanced accounting theories Simple enough for a novice but challenging enough for a veteran CPA, Intermediate Accounting DeMYSTiFieD is a shortcut to decoding key accounting concepts and principles. Zusammenfassung Intermediate Accounting DeMYSTiFieD moves beyond a basic understanding of core financial principles! providing a complete breakdown of the more complex theories and practices behind the creation of financial reports. Inhaltsverzeichnis Section 1: The Balance Sheet - Assets: What Do I Own? Chapter 1. Cash a. Financial Statement Presentation b. Internal Controls c. Bank Reconciliations Chapter 2. Inventory a. Financial Statement Presentation b. Internal Controls c. FIFO, LIFO, Average Cost, Specific Identification d. Estimation Methods (Gross Profit, Retail Method) Chapter 3. Long Term Receivables a. Financial Statement Presentation b. Internal Controls c. Journal Entries Chapter 4. Investments a. Financial Statement Presentation b. Internal Controls c. Fair Value vs. Cost d. Investments in Temporary Securities e. Investments in Available For Sale Securities f. Investments in Debt Held to Maturity Chapter 5. Property, Plant, and Equipment a. Financial Statement Presentation b. Internal Controls c. Acquisition Methods d. Costs After Acquisition e. Depreciation, Depletion Chapter 6. Intangibles a. Financial Statement Presentation b. Internal Controls c. Acquisition Methods d. Costs After Acquisition e. Amortization Section 2: The Balance Sheet - Liabilities: What Do I Owe? Chapter 7. Current Liabilities a. Financial Statement Presentation b. Internal Controls c. Contingencies Chapter 8. Long Term Liabilities a. Financial Statement Presentationb. Internal Controlsc. Bonds Payable (Issued at par, premium, discount; Amortization of premium and discounts) Section 3: The Balance Sheet - Stockholder's Equity: What Is Left Over? Chapter 9. Contributed Capital a. Financial Statement Presentation b. Internal Controls c. Common Stock (Characteristics; Journal Entries for Issuance) d. Preferred Stock (Characteristics; ...
