[...]... Disclosure of 10 -19 Disclosure of 10 -20 Disclosure of 10 - 21 Disclosure of 10 -22 Disclosure of 10 -23 Disclosure of 10 -24 Disclosure of 10 -25 Disclosure of 10 -26 Disclosure of 10 -27 Disclosure of 10 -28 Disclosure of 10 -29 Disclosure of 10 -30 Summary 10 9 10 9 11 0 11 0 11 0 11 1 11 1 11 2 11 2 11 2 11 3 11 3 11 3 11 4 11 4 11 4 11 5 11 5 11 6 11 6 11 6 11 7 11 7 11 8 11 8 11 9 11 9 11 9 12 0 12 0 12 1 Accounting Changes Accounting Policies... Depreciation 16 -14 Units of Production Depreciation Method 16 -15 Asset Impairment 16 -16 Intangible Assets 16 -17 Summary 18 3 18 3 18 3 18 4 18 5 18 6 18 6 18 6 18 7 18 7 18 8 18 9 18 9 19 0 19 0 19 1 19 1 19 2 Chapter Chapter Chapter Chapter Chapter Chapter Chapter Chapter Chapter Chapter Chapter Chapter Chapter Chapter 17 2 2 2 2 2 2 2 2 2 2 2 2 2 Current 17 -1 17-2 17 -3 17 -4 17 -5 17 -6 17 -7 17 -8 17 -9 17 -10 17 -11 17 -12 17 -13 19 3... 10 4 10 4 10 5 10 5 10 6 10 6 10 7 10 8 10 8 10 8 Footnotes 10 -1 Introduction 10 -2 Disclosure of 10 -3 Disclosure of 10 -4 Disclosure of 10 -5 Disclosure of 10 -6 Disclosure of 10 -7 Disclosure of 10 -8 Disclosure of 10 -9 Disclosure of 10 -10 Disclosure of 10 -11 Disclosure of 10 -12 Disclosure of 10 -13 Disclosure of 10 -14 Disclosure of 10 -15 Disclosure of 10 -16 Disclosure of 10 -17 Disclosure of 10 -18 Disclosure of 10 -19 ... Chapter 11 2 2 2 2 2 2 2 2 2 Internal 11 -1 11- 2 11 -3 11 -4 11 -5 11 -6 11 -7 11 -8 11 -9 Management Reports Introduction Status Reports Margin Reports Cash Reports Capacity Reports Sales and Expense Reports Payroll Reports Graphical Report Layouts Summary 12 2 12 2 12 2 12 4 12 9 13 2 13 3 13 3 13 9 14 3 Chapter Chapter Chapter Chapter Chapter Chapter Chapter Chapter Chapter Chapter 12 2 2 2 2 2 2 2 2 2 Foreign 12 -1 12-2... 2 18 -5 18 -6 18 -7 18 -8 18 -9 18 -10 18 -11 18 -12 18 -13 18 -14 Accounting Accounting Accounting Accounting Accounting Accounting Accounting Accounting Accounting Summary Chapter Chapter Chapter Chapter Chapter Chapter Chapter Chapter Chapter Chapter Chapter Chapter Chapter Chapter Chapter Chapter Chapter Chapter Chapter Chapter Chapter 19 2 2 2 2 2 2 2 2 2 2 2 2 2 Equity 19 -1 19-2 19 -3 19 -4 19 -5 19 -6 19 -7... System 14 -4 The Physical Inventory Procedure 14 -5 The Last-In First-Out (LIFO) Method 14 -6 The First-In First-Out (FIFO) Method 14 -7 The Average Costing Method 14 -8 Retail Method 14 -9 Dollar-Value LIFO Method 14 -10 Gross Margin Method 14 -11 The Lower of Cost or Market Rule 14 -12 Overhead Identification and Allocation to Inventory 14 -13 Summary 15 8 15 8 15 8 15 9 16 2 16 4 16 6 16 8 17 0 17 2 17 4 17 4 17 4 17 7 Chapter... Financing 31- 1 Introduction 31- 2 Management of Financing Issues 31- 3 Bank Relations 31- 4 Accounts Payable Payment Delay 31- 5 Accounts Receivable Collection Acceleration 31- 6 Credit Cards 31- 7 Employee Tradeoffs 31- 8 Factoring 31- 9 Field Warehouse Financing 31- 10 Floor Planning 31- 11 Inventory Reduction 31- 12 Lease 31- 13 Line of Credit 31- 14 Loan, Asset Based 31- 15 Loan, Bond 31- 16 Loan, Bridge 31- 17 Loan,... Termination Benefits Accounting for Estimated Product Returns Accounting for Contingent Liabilities Accounting for Long-Term Payables Nearing Payment Dates Summary Chapter Chapter Chapter Chapter Chapter Debt 18 -1 18-2 18 -3 18 -4 Introduction Bonds Defined Basic Bond Transactions Accounting for Bond Premium or Discount 18 2 2 2 2 17 9 17 9 17 9 18 1 18 1 18 1 18 2 18 2 19 9 19 9 200 200 200 2 01 202 xviii Contents... 208 208 209 210 211 212 213 215 216 217 217 218 219 220 220 220 2 21 222 222 223 223 223 224 224 225 225 226 226 227 227 Contents Chapter Chapter Chapter Chapter Chapter Chapter Chapter Chapter 21 2 2 2 2 2 2 2 Part Five xix Research and Development 21- 1 Introduction 21- 2 Definition of Research and Development 21- 3 Accounting for In-House R&D Costs 21- 4 Accounting for Acquired R&D Costs 21- 5 Accounting. .. Chapter 15 Accounts Receivable Chapter 2 15 -1 Introduction Chapter 2 15 -2 Definition of Accounts Receivable 17 8 17 8 17 8 Contents 15 -3 15 -4 15 -5 15 -6 15 -7 15 -8 15 -9 15 -10 The Accounts Receivable Transaction Flow Credit Card Accounts Receivable Accounting for Factored Accounts Receivable Accounting for Sales Returns Accounting for Early Payment Discounts Accounting for Long-Term Accounts Receivable Accounting . Corrections 11 5 Chapter 2 10 -17 Disclosure of Goodwill 11 5 Chapter 2 10 -18 Disclosure of Income Taxes 11 6 Chapter 2 10 -19 Disclosure of Intangibles 11 6 Chapter 2 10 -20 Disclosure of Inventory 11 6 Chapter. Events 12 0 Chapter 2 10 -30 Summary 12 1 Contents xv Chapter 11 Internal Management Reports 12 2 Chapter 2 11 -1 Introduction 12 2 Chapter 2 11 -2 Status Reports 12 2 Chapter 2 11 -3 Margin Reports 12 4 Chapter. Balances 11 2 Chapter 2 10 -9 Disclosure of Contingent Liabilities 11 2 Chapter 2 10 -10 Disclosure of Continued Existence Doubts 11 3 Chapter 2 10 -11 Disclosure of Customers 11 3 Chapter 2 10 -12 Disclosure