Intermediate accounting / Bart P. Hartman [and others].

First CD-ROM: Interactive cases in financial analysis [to be used with Intermediate accounting] / Jamie Pratt, K. Ramesh, David Foster. Cincinnati, OH : South-Western College Publ./Thomson Learning, c2000. (ISBN 2006050-324-0-5).

Second CD-ROM: Applications of SAP systems / Philip M. Reckers and Govind S. Iyer. Cincinnati, OH : South-Western/Thomson Learning, c2001. (ISBN 2006051-324-0-3). Access to Internet required.

Includes bibliographical references and indexes.

Part 1. Background Core -- 1. The Conceptual Framework and Objectives of Financial Reporting -- Economic Environment and Financial Reporting -- Generally Accepted Accounting Principles (GAAP) -- Conceptual Framework -- Recognition and Measurement in Financial Statements -- Basic Elements of Financial Statements -- An Investment Decision Model -- Ethics in Accounting and Corporate America -- 2. The Accounting Process -- The Accounting Equation -- The Accounting Model -- Steps in the Accounting Process -- Financial Research and Analysis -- 3. Balance Sheet and Owners' Interests -- Financial Position -- The Concept -- Balance Sheet -- Formats and Classifications -- Types of Business Entities -- Corporate Form of Business -- Usefulness and Limitations of the Balance Sheet -- SAP -- Overview of an ERP System -- Part 2. Profitability and Ownership Interests -- 4. Conceptual Foundations of Accrual Accounting -- Revenue Recognition -- The Concept of Recognition -- Recognition Criteria-Assets and Liabilities -- Recognition Criteria-Revenues -- Points of Revenue Recognition -- Complex Applications in the "Real World" -- Concepts of Income and Capital Maintenance -- Horizontal Financial Analysis -- 5. Conceptual Foundations of Accrual Accounting -- Allocations -- Expense Recognition -- Allocating Costs of Long-Lived Assets -- Allocating Costs of Long-Lived Intangible Assets -- Allocating Costs of Borrowed Funds -- Vertical Financial Statement Analysis -- 6. The Income Statement and Measures of Performance -- Income Statement -- Special Reporting Items -- Earnings Per Share -- Financial Statement Analysis -- 7. Statement of Cash Flows -- User Needs -- Cash Flow Statement Content and Format -- Deriving Cash Flow Information -- Indirect Method for Cash Flow Statement -- Comprehensive Illustration: Direct Method -- Comprehensive Illustration: Indirect Method -- Issues of Interfirm Comparability -- Appendix. Cash Flow Categories and Elements -- Appendix. Additional Reporting Requirements -- SAP -- The General Ledger -- Integrative Cases -- Part 3. Liquidity and Financial Flexibility -- 8. Cash and Receivables -- Composition of Cash -- Control of Cash -- Accounts Receivable -- Financing With Receivables -- Notes Receivable -- Financial Analysis -- 9. Investments -- Recognition and Measurement -- Debt Security and Equity Security Investments of Less Than 20 Percent Ownership -- Unresolved Controversies -- Equity Security Investments of Greater Than 20 Percent Ownership -- Investments Providing Control -- Other Long-Term Investments -- Financial Analysis -- Derivative Financial Instruments -- 10. Inventories -- Implications of Conceptual Framework -- The Nature of Inventory -- Quantity Measurement -- Inventory Valuation -- Estimating Inventory Values -- Inventory Errors -- Financial Analysis -- 11. Current Liabilities -- Nature and Classification of Liabilities -- Measurement of Current Liabilities -- Contingent Liabilities -- Determinable Current Liabilities -- Financial Analysis -- SAP -- Accounts Receivable and Accounts Payable -- Integrative Cases -- Part 4. Solvency and Operational Capacity -- 12. Property, Plant, and Equipment -- Cost Basis of Productive Assets -- Monetary Exchanges -- Nonmonetary Asset Exchanges -- Assets Acquired by Other Means -- Cost Incurred After Acquisition -- Disposition of Plant Assets -- Financial Analysis -- Impairment of Long-Lived Assets -- 13. Intangible Assets -- Accounting for Acquisitions of Intangibles -- Discussion and Evaluation -- Appendix. Costs of Insurance -- 14. Long-Term Liabilities -- Financial Leverage -- Bonds Payable -- Extinguishment of Debt -- Long-Term Notes Payable -- Troubled Debt Restructuring -- Cash Flows -- Appendix. Serial Bonds -- 15. Accounting for Leases -- Advantages and Disadvantages of Leasing -- Conceptual Considerations -- Accounting for Operating Leases -- Accounting for Capital Leases by the Lessee -- Accounting for Capital Leases by Lessor -- Residual Values -- Bargain Purchase Option -- Sale-Leasebacks -- Real Estate Leases -- Leveraged Leases -- Financial Analysis -- SAP -- Asset Accounting -- Integrative Cases -- Part 5. Disclosure and Reporting -- 16. Postemployment Benefits -- Postretirement Benefits -- Pension Plans -- Employer's Pension Accounting -- Pension-Related Entries -- Accounting for Unexpected Gains and Losses -- Required Disclosures SFAS No. 132 -- Financial Analysis -- Other Postretirement Benefits -- Interpreting SFAS No. 87 and SFAS No. 106 Data -- Appendix. Alternative Procedure for Amortizing Prior-Service Costs -- Appendix. Alternative Procedure for Calculating a Market-Related Value for Plan Assets -- 17. Accounting for Income Taxes -- Nature of Income Taxes -- Liability Approach -- Major Tax Accounting Issues -- Financial Reporting -- Income Taxes and Financial Analysis -- 18. Equity Securities -- Stock Issuance -- Other Equity Sources and Adjustments -- Supplemental Disclosures -- Financial Analysis -- 19. Retained Earnings and Distributions to Shareholders -- Retained Earnings -- Distributions to Owners -- Qualifications to Retained Earnings -- Financial Analysis -- 20. The Gap in GAAP -- "Fuzzy" GAAP and Accounting Alternatives -- GAAP, Financial Reporting, and Economic Reality -- Financial Reporting: Disclosure and Economic Consequences -- The Political Nature of Standard Setting -- The Future: Internationalization of Accounting Standards -- SAP -- Accounting Reports -- Integrative Cases -- Appendices -- A. Time Value of Money -- The Time Value of Money and the Nature of Interest -- Single Sums -- Annuities -- Example Problems -- B. Earnings per Share for Complex Capital Structures -- Complex Capital Structures -- Financial Analysis and Earnings Per Share -- C. Motorola 1998 Annual Report -- Glossary -- Subject Index -- Company Index.