By Clyde P. Stickney, Roman L. Weil

ISBN-10: 0324222971

ISBN-13: 9780324222975

This generally revered monetary accounting textual content captures the major marketplace proportion between graduate, MBA, and higher-level undergraduate courses. With nice readability, it provides either the fundamental strategies underlying monetary statements and the terminology and strategies that permit scholars to interpret, learn, and evaluation real company monetary statements.

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Sample text

Total Plant Assets at Cost . . . . . . . . . . . . . Less Accumulated Depreciation and Amortization . . . . . . Total Plant Assets—Net . . . . . . . . . . . . . . $ 82,000 843,000 497,818 106,036 $1,528,854 (383,854) $1,145,000 82,000 843,000 1,848,418 106,036 $2,879,454 (420,854) $2,458,600 Intangibles Goodwill—Net . . . . . . . . . . . . . . . . . . Total Assets . . . . . . . . . . . . . . . . . . $ 36,000 $4,689,461 $ 36,000 $6,500,515 LIABILITIES AND SHAREHOLDERS’ EQUITY Current Liabilities Note Payable (Note 6) .

Cash Flow from Financing . . . . . . . . . . . . . Change in Cash . . . . . . . . . . . . . . . . . . Cash, Beginning of Year . . . . . . . . . . . . . . . Cash, End of Year . . . . . . . . . . . . . . . . .

Mortgage Payable (Note 8) . . . . . . . . . . . . . . Capitalized Lease Obligation (Note 9) . . . . . . . . . . Deferred Tax Liability . . . . . . . . . . . . . . . . Total Noncurrent Liabilities . . . . . . . . . . . . . Total Liabilities . . . . . . . . . . . . . . . . . $1,104,650 262,564 52,064 130,000 $1,549,278 $2,650,461 $1,931,143 243,560 46,229 145,000 $2,365,932 $3,665,615 $ 700,000 1,000,000 130,000 $ 200,000 1,650,000 583,600 (25,000) (16,000) 277,000 $2,066,000 (27,000) $2,039,000 $4,689,461 (21,000) (21,000) 457,500 $2,849,100 (14,200) $2,834,900 $6,500,515 Shareholders’ Equity Convertible Preferred Stock, $100 par Value (Note 10) .

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Synthesis: Significance and Implications of Alternative Accounting Principles by Clyde P. Stickney, Roman L. Weil


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