TY - BOOK AU - Dyckman,Thomas R. AU - Dukes,Roland E. AU - Davis,Charles Joseph TI - Intermediate accounting T2 - The Irwin/McGraw-Hill series in intermediate accounting and financial reporting SN - 0071152377 [hardbound] PY - 1998/// CY - Boston PB - McGraw-Hill/Irwin KW - Accounting N1 - Includes bibliographical references and index; Contents: Part I Foundation and review -- 1 The environment of accounting -- 2 The FASB's conceptual framework of accounting -- 3 Review: the accounting information processing system -- 4 Review: the income statement and the retained statement -- 5 Review: the balance sheet and the statement of cash flow -- 6 Interest: concepts of future and present value -- Part II Asset recognition and measurement -- 7 Revenue and expense recognition -- 8 Cash and receivables -- 9 Inventory: basic valuation methods -- 10 Inventory: alternative valuation methods -- 11 Operational assets: acquisition, disposal and exchange -- 12 Operational assets: depreciation and impairment -- 13 Intangible assets and natural resources -- 14 Investments in debt and equity securities ER -