SALE

Test Bank for Intermediate Accounting, 12th Edition: Donald E. Kieso

Original price was: $35.00.Current price is: $26.50.

Test Bank for Intermediate Accounting, 12th Edition: Donald E. Kieso Digital Instant Download

Category:

This is completed downloadable of Test Bank for Intermediate Accounting, 12th Edition: Donald E. Kieso

Product Details:

  • ISBN-10 ‏ : ‎ 0471749559
  • ISBN-13 ‏ : ‎ 978-0471749554
  • Author: Donald E. Kieso

The Gateway to the Profession99% of surveyed practicing accountants feel that Kieso, Weygandt, and Warfield’s Intermediate Accounting helped prepare them for success in professional practice.100% would recommend the text to someone currently studying for an accounting degree.80% said they referred to their copy when they first entered professional practice.Professionals who learned accounting from Intermediate Accounting find themselves well prepared to enter the workplace. So well prepared in fact, that many keep their copy of the text to refer to again and again. Why is this text so essential for professional success?* Currency–This 12th edition of Intermediate Accounting reflects the state-of-the-art in accounting today. The text is kept current with the Intermediate Accounting Newsletter, a periodical for users of the text that spotlights the very latest developments and their implications.* Real-world examples and illust

 

Table of Content:

  1. Chapter 1: The Canadian Financial Reporting Environment
  2. Financial Statements and Financial Reporting
  3. Standard Setting
  4. Generally Accepted Accounting Principles
  5. Challenges and Opportunities for the Accounting Profession
  6. Review and Practice
  7. Summary of Learning Objectives
  8. Practice Problem
  9. Key Terms
  10. Assignment Material
  11. Brief Exercises
  12. Cases
  13. Research and Analysis
  14. Chapter 2: Conceptual Framework Underlying Financial Reporting
  15. Conceptual Framework
  16. Qualitative Characteristics of Useful Information
  17. Elements of Financial Statements
  18. Foundational Principles
  19. Financial Reporting Issues
  20. IFRS/ASPE Comparison
  21. Review and Practice
  22. Summary of Learning Objectives
  23. Practice Problem
  24. Key Terms
  25. Assignment Material
  26. Brief Exercises
  27. Exercises
  28. Problems
  29. Cases
  30. Research and Analysis
  31. Chapter 3: Measurement
  32. Measuring Financial Statement Elements
  33. Measuring Fair Value Using IFRS 13
  34. Present Value Concepts
  35. IFRS/ASPE Comparison
  36. Review and Practice
  37. Summary of Learning Objectives
  38. Practice Problem
  39. Key Terms
  40. Assignment Material
  41. Brief Exercises
  42. Exercises
  43. Problems
  44. Cases
  45. Research and Analysis
  46. Chapter 4: Reporting Financial Performance
  47. Performance
  48. Quality of Earnings/Information
  49. Measurement of Income
  50. Discontinued Operations
  51. The Statement of Income and the Statement of Comprehensive Income
  52. The Statement of Retained Earnings and the Statement of Changes in Equity
  53. Disclosure and Analysis
  54. IFRS/ASPE Comparison
  55. Appendix 4A Application of the Cash and Accrual Bases of Accounting
  56. Review and Practice
  57. Summary of Learning Objectives
  58. Practice Problem
  59. Key Terms
  60. Assignment Material
  61. Brief Exercises
  62. Exercises
  63. Problems
  64. Case
  65. Integrated Cases
  66. Research and Analysis
  67. Chapter 5: Financial Position and Cash Flows
  68. Usefulness of the Statements of Financial Position and Cash Flows from a Business Perspective
  69. Usefulness and Limitations of the Statement of Financial Position
  70. Classification in the Statement of Financial Position
  71. Preparation of the Classified Statement of Financial Position (Balance Sheet)
  72. Other Required Disclosures
  73. Techniques of Disclosure
  74. Purpose, Content, and Format of a Statement of Cash Flows
  75. Preparation of the Statement of Cash Flows
  76. Usefulness of the Statement of Cash Flows
  77. IFRS/ASPE Comparison
  78. Appendix 5A Ratio Analysis: A Reference
  79. Review and Practice
  80. Summary of Learning Objectives
  81. Practice Problem
  82. Key Terms
  83. Assignment Material
  84. Brief Exercises
  85. Exercises
  86. Problems
  87. Cases
  88. Integrated Cases
  89. Research and Analysis
  90. Cumulative Coverage and Task-Based Simulation: Chapters 3 to 5 and Appendix C
  91. Chapter 6: Revenue Recognition
  92. Understanding the Nature of Sales Transactions from a Business Perspective
  93. The Asset-Liability Approach to Revenue Recognition: An Overview of the Five-Step Process
  94. Identifying the Contract with Customers—Step 1
  95. Identifying Separate Performance Obligations—Step 2
  96. Determining the Transaction Price—Step 3
  97. Allocating the Transaction Price to Separate Performance Obligations—Step 4
  98. Recognizing Revenue When (or As) Each Performance Obligation Is Satisfied—Step 5
  99. Earnings Approach to Revenue Recognition
  100. Other Revenue Recognition Issues
  101. Presentation and Disclosure
  102. IFRS/ASPE Comparison
  103. Appendix 6A Long-Term Contracts
  104. Percentage-of-Completion Method
  105. Zero-Profit Method
  106. Completed-Contract Method
  107. Losses on Long-Term Contracts
  108. Review and Practice
  109. Summary of Learning Objectives
  110. Practice Problem
  111. Key Terms
  112. Assignment Material
  113. Brief Exercises
  114. Exercises
  115. Problems
  116. Cases
  117. Integrated Cases
  118. Research and Analysis
  119. Chapter 7: Cash and Receivables
  120. Understanding Cash and Accounts Receivable
  121. Cash
  122. Receivables
  123. Recognition and Measurement of Accounts Receivable
  124. Impairment of Accounts Receivable
  125. Notes and Loans Receivable
  126. Derecognition of Receivables
  127. Presentation, Disclosure, and Analysis of Receivables
  128. IFRS/ASPE Comparison
  129. Appendix 7A Methods for Controlling Cash
  130. Review and Practice
  131. Summary of Learning Objectives
  132. Practice Problem
  133. Key Terms
  134. Assignment Material
  135. Brief Exercises
  136. Exercises
  137. Problems
  138. Cases
  139. Integrated Cases
  140. Research and Analysis
  141. Chapter 8: Inventory
  142. Understanding Inventory
  143. Recognition of Physical Goods Included in Inventory
  144. Inventory Errors
  145. Measurement of Inventory—Costs Included
  146. Measurement and Inventory Accounting Systems
  147. Measurement and Cost Formulas
  148. Measurement and the Lower of Cost and Net Realizable Value (LC&NRV) Principle
  149. Exceptions to Lower of Cost and Net Realizable Value
  150. Measuring Inventory Using Estimates
  151. Presentation, Disclosure, and Analysis
  152. IFRS/ASPE Comparison
  153. Appendix 8A The Retail Inventory Method of Estimating Inventory Cost
  154. Appendix 8B Accounting Guidance for Specific Inventory
  155. Review and Practice
  156. Summary of Learning Objectives
  157. Practice Problem 8.1
  158. Practice Problem 8.2
  159. Key Terms
  160. Assignment Material
  161. Brief Exercises
  162. Exercises
  163. Problems
  164. Cases
  165. Integrated Cases
  166. Research and Analysis
  167. Chapter 9: Investments
  168. Understanding Investments
  169. Measurement—Cost/Amortized Cost Model
  170. Measurement—Fair Value Through Net Income (FV-NI) Model
  171. Measurement—Fair Value Through Other Comprehensive Income (FV-OCI) Model
  172. Measurement—Impairment Models
  173. Strategic Investments—Investments in Associates
  174. Strategic Investments—Investments in Subsidiaries
  175. Presentation, Disclosure, and Analysis
  176. IFRS/ASPE Comparison
  177. Review and Practice
  178. Summary of Learning Objectives
  179. Practice Problem
  180. Key Terms
  181. Assignment Material
  182. Brief Exercises
  183. Exercises
  184. Problems
  185. Cases
  186. Integrated Cases
  187. Research and Analysis
  188. Cumulative Coverage and Task-Based Simulation: Chapters 6 to 9
  189. Chapter 10: Property, Plant, and Equipment: Accounting Model Basics
  190. Definition and Recognition of Property, Plant, and Equipment
  191. Cost Elements
  192. Measurement of Cost for Nonmonetary Exchange
  193. Measurement of Costs Associated with Specific Assets
  194. Measurement after Acquisition
  195. Costs Incurred after Acquisition
  196. IFRS/ASPE Comparison
  197. Appendix 10A Capitalization of Borrowing Costs
  198. Appendix 10B Revaluation: The Proportionate Method
  199. Review and Practice
  200. Summary of Learning Objectives
  201. Practice Problem
  202. Key Terms
  203. Assignment Material
  204. Brief Exercises
  205. Exercises
  206. Problems
  207. Case
  208. Integrated Cases
  209. Research and Analysis
  210. Chapter 11: Depreciation, Impairment, and Disposition
  211. The Importance of Depreciation, Impairment, and Disposition from a Business Perspective
  212. Depreciation
  213. Depreciation—Methods of Allocation and Calculation
  214. Depletion of Mineral Resources
  215. Other Depreciation Issues
  216. Impairment
  217. Held for Sale and Derecognition
  218. Presentation, Disclosure, and Analysis
  219. IFRS/ASPE Comparison
  220. Appendix 11A Depreciation and Income Tax
  221. Review and Practice
  222. Summary of Learning Objectives
  223. Practice Problem
  224. Key Terms
  225. Assignment Material
  226. Brief Exercises
  227. Exercises
  228. Problems
  229. Integrated Cases
  230. Research and Analysis
  231. Chapter 12: Intangible Assets and Goodwill
  232. The Business Importance and Characteristics of Goodwill and Intangible Assets
  233. Recognition and Measurement of Intangible Assets at Acquisition
  234. Recognition and Measurement of Internally Developed Intangible Assets
  235. Recognition and Measurement of Intangible Assets after Acquisition
  236. Specific Intangibles
  237. Impairment and Derecognition
  238. Goodwill—Recognition and Measurement
  239. Goodwill—Impairment
  240. Presentation, Disclosure, and Analysis
  241. IFRS/ASPE Comparison
  242. Appendix 12A Valuing Goodwill
  243. Review and Practice
  244. Summary of Learning Objectives
  245. Practice Problem
  246. Key Terms
  247. Assignment Material
  248. Brief Exercises
  249. Exercises
  250. Problems
  251. Integrated Cases
  252. Research and Analysis
  253. Task-Based Simulation and Cumulative Coverage: Chapters 10 to 12
  254. Chapter 0
  255. Analyze Business Transactions
  256. Journalize the Transactions
  257. Post to the Ledger Accounts
  258. Prepare a Trial Balance
  259. Journalize and Post Adjusting Entries: Deferrals/Accruals
  260. Prepare an Adjusted Trial Balance
  261. Prepare Financial Statements
  262. Journalize and Post Closing Entries
  263. Prepare a Post-Closing Trial Balance
  264. Appendix A: Time Value of Money Tables
  265. Appendix B: Specimen Financial Statements
  266. Appendix C: The Accounting Information System
  267. Accounting System Overview
  268. The Accounting Cycle and the Recording Process
  269. Adjusting Entries
  270. Financial Statements and Ownership Structure
  271. The Closing Process
  272. Using a Work Sheet
  273. Review and Practice
  274. Summary of Learning Objectives
  275. Key Terms
  276. Assignment Material
  277. Brief Exercises
  278. Exercises
  279. Problems
  280. Appendix D: CPA Competency Map Coverage
  281. Appendix E: A Summary of the Case Primer
  282. GLOSSARY
  283. COMPANY INDEX
  284. SUBJECT INDEX
  285. EULA

 

Related products