CHAPTER 18A 15th ed.
A. Overview of Revenue Recognition
is one of the most difficult problems facing the
accounting profession. However, this problem has been alleviated by the issuance of a new converged
CHAPTER 1115th Edition
Depreciation, Impairments, and Depletion
Chapter 11 can be covered in two class sessions. Most students are already familiar with the three primary
chapter topics: depreciation accounting, income tax depreciation, an
CHAPTER 17: Investments 15th Edition
A. Accounting for Investments in Debt Securities.
1. Debt securities represent a _
with another entity.
Debt securities include
U.S. government securities
CHAPTER 14 15th Edition
A. Long-Term Debt.
1. Consists of present obligations not payable within the operating cycle of the company, or a year
whichever is longer.
Covenants or restrictions, for the protection of both lenders and
CHAPTER 13 15TH Edition
Current Liabilities and Contingencies
Current Liabilities provide information about a companys liquidity and profitability. See Beru example on
A. The Concept of Liabilities.
1. The question of what is a liability is
CHAPTER 12 15th Edition
A. Intangible Asset Issues: See page 652 Illustration 12-1 in the textbook.
Overview of Accounting Treatment of Intangibles:
Type of Intangibles
CHAPTER 15 15th Edition
The material in this chapter is straightforward and can be covered in two class sessions. Treasury stock
transactions under the cost method should be emphasized. Consider emphasizing the differe
CHAPTER 23 15th Edition
Statement of Cash Flows
The material in this chapter can be covered in three class sessions. Students often have difficulty in
adjusting transactions recorded on an accrual basis to a cash basis income statement. Il
CHAPTER 19 15th Edition
Accounting for Income Taxes
The material in this chapter can be covered in three class periods. The conceptual issues in this chapter
are difficult and the accounting procedures complex. Illustrations 19-1 and 19-2
CHAPTER 16 15th Edition
Dilutive Securities and Earnings Per Share
The material in this chapter can be covered in three or four class sessions. Students generally have not
been exposed to the types of dilutive securities discussed in this