TITLE : FINANCIAL ACCOUNTING: OBJECTIVES QUESTIONS AND EXPLANATIONS. 4TH ED.

CONTENTS
 
Preface for Accounting Students  v
Preface for Accounting Practitioners  vi
How to Use This Book  1
Solution Approaches to Objective Questions  25
The CIA, CMA and CPA Certifiction Programs  29
Basic Concepts  49
The Accounting Process  72
Income Statements  91
Present Values and Future Values  107
Current Assets Except Inventory  121
Inventory  149
Property, Plant, and Equipment  178
Depreciation and Depletion  196
Intangible Assets 	213
Investments in Stocks and Bonds 227
Current Liabilities and Contingencies   250
Long-Term Liabilities  271
Pensions  301
Leases  319
Shareholders' Equity  347
Earnings Per Sharex  376
Income Tax Allocation   399
Accounting Changes and Error Corrections  415
Statement of Cash Flows   433
Accounting for Changing Prices  446
Financial Statement Disclosures  459
Long-Term Contract, Consignments, and Installment Sales  468
Statement Analysis  481
Partnership Accounting. 505
Business Combinations, Consolidations, and Branch Accounting  521
Interim Statements  564
Segment Reporting  579
Foreign Exchange Transactions and Translation   595
State and Local Government Accounting  613
Nonprofit Accounting  645
Specialized Industry Accounting   669
Index  703