Intermediate accounting /
Walter B. Meigs, A. N. Mosich, Charles E. Johnson.
- 4th ed.
- New York : McGraw-Hill, c1978.
- xx, 1132 p. ; 25 cm.
Includes index.
The development of accounting theory and practice The accounting process Income statement and statement of retained earnings Balance sheet and statement of changes in financial position The concept of present value; accounting applications Cash and marketable securities Receivables Inventories : cost and cost flow assumptions Bonds payable Accounting for leases and pension plans Corporations : paid-in capital Stock rights, warrants, options, and convertible securities Retained earnings and dividends Treasury stock, book value, and earnings per share Accounting for income taxes Accounting and inflation Accounting changes; statements from incomplete records Statement of changes in financial position Analysis of financial statements