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1、CONTENTSPrefacetotheInstructorChapter1FinancialAccountingandAccountingStandardsChapter2ConceptualFrameworkUnderlyingFinancialAccountingChapter3TheAccountingInformationSystemChapter4IncomeStatementandRelatedInformationChapter5BalanceSheetandStatementofCashFlowsChapter6AccountingandtheTimeValueof
2、MoneyChapter7CashandReceivablesChapter8ValuationofInventories:ACostBasisApproachChapter9Inventories:AdditionalValuationIssuesChapter10AcquisitionandDispositionofProperty,Plant,andEquipmentChapter11Depreciation,Impairments,andDepletionChapter12IntangibleAssetsChapter13CurrentLiabilitiesandContin
3、genciesChapter14Long-TermLiabilitiesChapter15Stockholders’EquityChapter16DilutiveSecuritiesandEarningsPerShareChapter17InvestmentsChapter18RevenueRecognitionChapter19AccountingforIncomeTaxesChapter20AccountingforPensionsandPostretirementBenefitsChapter21AccountingforLeasesChapter22AccountingCha
4、ngesandErrorAnalysisChapter23StatementofCashFlowsChapter24FullDisclosureinFinancialReportingiiiPREFACE—TOTHEINSTRUCTORThepresentationofthesubjectmatterineachofthechaptersinIntermediateAccounting,12eisfollowedbyquestions,briefexercises,exercises,problems,andconceptsforanalysis.Anothersectionenti
5、tled“UsingYourJudgment”isalsoprovided(financialreporting,financialstatementanalysis,comparativeanalysis,research,internationalreporting,professionalre-searchandprofessionalsimulation).Notethatwriting,group,andethicscaseshavebeenin-tegratedintotheexercises,problems,andconceptsforanalysisandareid
6、entifiedwithiconsinthetextmargins.Thismanualcontainscompletesolutionstoallexercises,problems,andcasesinthe“UsingYourJudgment”sectionaswellassuggestedanswerstothequestionsandconceptsforanalysis.AssignmentClassificationTable(TopicandLearningObjective).AuniquefeatureofourSolutionsManualisatabletha
7、tcategorizesfourtypesofend-of-chapteritems(questions,ex-ercises,problems,andconceptsforanalysis)bykeytopicsinthechapter.NewtoIntermedi-ateAccounting,12eisaclassificationtableorganizingsolutionsbytextbooklearningobjective.Assignmen
