TAILIEUCHUNG - Ebook Intermediate accounting (9/E): Part 1

(BQ) Part 1 book “Intermediate accounting” has contents: Environment and theoretical structure of financial accounting; the balance sheet and financial disclosures; the income statement, comprehensive income, and the statement of cash flows; revenue recognition; time value of money concepts, and other contents. | Intermediate Accounting NINTH EDITION J. DAVID SPICELAND University of Memphis MARK W. NELSON Cornell University WAYNE B. THOMAS University of Oklahoma Dedicated to: David’s wife Charlene, daughters Denise and Jessica, and sons Michael David, Michael, and David Mark’s wife Cathy, and daughters Liz and Clara Wayne’s wife Julee, daughter Olivia, and three sons Jake, Eli, and Luke INTERMEDIATE ACCOUNTING, NINTH EDITION Published by McGraw-Hill Education, 2 Penn Plaza, New York, NY 10121. Copyright © 2018 by McGraw-Hill Education. All rights reserved. Printed in the United States of America. Previous editions © 2016, 2013, and 2011. No part of this publication may be reproduced or distributed in any form or by any means, or stored in a database or retrieval system, without the prior written consent of McGraw-Hill Education, including, but not limited to, in any network or other electronic storage or transmission, or broadcast for distance learning. Some ancillaries, including electronic and print components, may not be available to customers outside the United States. This book is printed on acid-free paper. 1 2 3 4 5 6 7 8 9 LWI 21 20 19 18 17 16 ISBN 978-1-259-72266-0 MHID 1-259-72266-X Chief Product Officer, SVP Products & Markets: G. Scott Virkler Vice President, Portfolio & Learning Content: Michael Ryan Managing Director: Tim Vertovec Marketing Director: Natalie King Executive Brand Manager: Rebecca Olson Director, Product Development: Rose Koos Associate Director of Digital Content: Kevin Moran Lead Product Developers: Kristine Tibbetts, Michele Janicek Senior Product Developer: Rebecca Mann Product Developer: Randall Edwards Marketing Manager: Zachary Rudin Market Development Manager: Julie Wolfe Digital Product Analyst: Xin Lin Director, Content Design & Delivery: Linda Avenarius Program Manager: Daryl Horrocks Lead Content Project Manager: Pat Frederickson Senior Content Project .

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• Intermediate accounting
• Theoretical structure
• Revenue recognition
• Money concepts
• The income statement
• Comprehensive income
• Lecture Intermediate accounting
• Financial Accounting
• Accounting process
• Accounting equation
• Accounting processing cycle
• Stock issuance
• Estimating reserves
• Liquidating dividends
• Accounting changes
• Error corrections
• Accounting choices
• Accrual accounting
• Financial accounting environment
• Accounting for leases
• Leasing environment
• Accounting by lessee
• Special accounting problems
• Cash versus accrual accounting
• International standard setting
• Accounting standards
• Accounting assists
• The challenges facing accounting
• Income taxes
• Accounting for income taxes
• Deferred tax liabilities
• Error analysis
• Accounting policy
• Accounting estimate
• Accounting policies
• Financial reporting
• Accounting information system
• Measurement issues
• Characteristics of accounting
• Capital allocation process