Intermediate accounting 11th edition
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by spiceland, wayne and jennifer all chapters 1-21
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Version c1 1
,TABLE cOF
cCONTENT
Section c1: cThe cRole cof cAccounting cas can cInformation cSystem
c Chapter c1: cEnvironment cand cTheoretical cStructure cof cFinancial
cAccounting c Chapter c2: cReview cof cthe cAccounting cProcess
Chapter c3: cThe cBalance cSheet cand cFinancial cDisclosures
Chapter c4: cThe cIncome cStatement, cComprehensive cIncome, cand cthe cStatement cof cCash
cFlows c Chapter c5: cTime cValue cof cMoney cConcepts
Chapter c6: cRevenue cRecognition
Section c2: cAssets
Chapter c7: cCash cand cReceivables
c Chapter c8: cInventories: cMeasurement
c Chapter c9: cInventories: cAdditional
cIssues
Chapter c10: cProperty, cPlant, cand cEquipment cand cIntangible cAssets: cAcquisition
Chapter c11: cProperty, cPlant, cand cEquipment cand cIntangible cAssets: cUtilization cand
cDisposition c Chapter c12: cInvestments
Section c3: cLiabilities cand cShareholders’ cEquity
c Chapter c13: cCurrent cLiabilities cand cContingencies
c Chapter c14: cBonds cand cLong-Term cNotes
Chapter c15: cLeases
Chapter c16: cAccounting cfor cIncome cTaxes
Chapter c17: cPensions cand cOther cPostretirement
cBenefits c Chapter c18: cShareholders’ cEquity
Section c4: cAdditional cFinancial cReporting cIssues
Chapter c19: cShare-Based cCompensation cand cEarnings cper cShare
c Chapter c20: cAccounting cChanges cand cError cCorrections
Chapter c21: cThe cStatement cof cCash cFlows cRevisited
Version c1 2
,Answer Key c
c Test name:
c
chapter 1 1)
c c c
TERM PHRASE Term cnumber
that
cmatches
1. cPredictive cvalue Information cis cuseful cin c the cphrase.
1
projecting ccash cflows.
2. Relevance Pertinent cto cthe cdecision cat 2
hand.
3. Distribution Information cis cavailable cprior 5
cto c owners to cthe cdecision.
4. Confirmatory Decrease cin cequity cdue cto 3
c value transfers cto cowners.
5. Timeliness Information cconfirms 4
expectations.
2)
TERM PHRASE Term cnumber
that cmatches
the cphrase.
1. cGain Along cwith crelevance, ca 5
fundamental cdecision-specific c quality.
2. cMateriality Results cif can casset cis csold 1
cfor c more cthan cbook
cvalue.
Version c1 3
, 3. Completeness Contains call cinformation 3
necessary cfor cfaithful c representation.
4. Comprehensive The cchange cin cequity cfrom 4
c income nonowner ctransactions.
Version c1 4