02173cam a2200325 a 4500003000400000005001700004008004100021010001500062020003900077020003800116020003900154020003600193020002800229020002500257035002100282040002500303042000800328050002200336082001600358100002100374245011200395260005700507300008300564500012200647504005100769505096500820650001601785700002401801700002201825OSt20210923115444.0111102s2013    ohua     b    001 0 eng    a2011942468  a139781111822378 (student ed. pkg.)  a9781111822361 (student ed. pkg.)   a9781111822378 (hbk. : student ed.)  a1111822379 (hbk. : student ed.)  a9781111822385 (booklet)  a1111822387 (booklet)  a(OCoLC)746834600  aDLCbengcCUCKdCUCK  apcc00aHF5636b.W53 201304a657.0442231 aWahlen, James M.10aIntermediate Accounting :bReporting and analysis /cJames M. Wahlen, Jefferson P. Jones, Donald P. Pagach.  aMason, OH :bSouth-Western Cengage Learning,cc2013.  a1 v. (various pagings) :bill. ;c29 cm. +e1 booklet (11 p. : ill. ; 28 cm.).  aHas accompanying booklet, "The FASB Accounting Standards Codification: a user-friendly guide" inserted in back cover.  aIncludes bibliographical references and index.0 aThe demand for and supply of financial accounting information -- Financial reporting: its conceptual framework -- Review of a company's accounting system -- The balance sheet and the statement of shareholders' equity -- The income statement and the statement of cash flows -- Cash and receivables -- Inventories: cost measurement and flow assumptions -- Inventories: special valuation issues -- Current liabilities and contingent obligations -- Property, plant, and equipment: acquisition and subsequent investments -- Depreciation, depletion, impairment, and disposal -- Intangibles -- Investments and long-term receivables -- Financing liabilities: bonds and long-term notes payable -- Contributed capital -- Retained earnings and earnings per share -- Advanced issues in revenue recognition -- Accounting for income taxes -- Accounting for postretirement benefits -- Accounting for leases -- The statement of cash flows -- Accounting for changes and errors. 0aAccounting.1 aJones, Jefferson P.1 aPagach, Donald P.