Mastery of the Financial Accounting Research System (FARS) Through Cases w/2004 FARS CD-ROM

Chapter 1 - The Financial Accounting Research System (FARS) Primer Getting Started With FARS: The Basics Chapter 2 - Resources Beyond the Financial Accounting Research System (FARS) Researching Accounting and Business Issues Introduction Literature Searches Interactive Databases Examples of Search Approaches Internet Search Engines Site-Specific Searches Internet Resources Company Site Business Sites Popular Accounting Sites EDGAR: http://www.sec.gov Special-Purpose Databases LEXIS/NEXIS COMPUSTAT CRSP FARS Chapter 3 - Building Your Business Vocabulary: Defining Terms and Solving Problems Through FARS Table 3.1 Accounting Standards Table 3.2 Concepts Table 3.3 The Accounting Information System Table 3.4 Income Statements Table 3.5 Balance Sheets Table 3.6 Cash Flows Table 3.7 Time Value of Money Table 3.8 Cash Table 3.9 Short-Term Investments Table 3.10 Receivables Table 3.11 Inventories Table 3.12 Inventory Valuation Table 3.13 Property Plant and Equipment Table 3.14 Depreciation Table 3.15 Depletion Table 3.16 Impairments Table 3.17 Intangible Assets Table 3.18 Current Liabilities Table 3.19 Contingencies Table 3.20 Long-Term Liabilities Table 3.21 Stockholders' Equity Table 3.22 Contributed Capital Table 3.23 Retained Earnings Table 3.24 Dilutive Securities Table 3.25 Earnings Per Share Table 3.26 Investments Table 3.27 Revenue Recognition Table 3.28 Accounting For Income Taxes Table 3.29 Accounting For Pensions Table 3.30 Postretirement Benefits Table 3.31 Leases Table 3.32 Accounting Changes Table 3.33 Error Analysis Table 3.34 Statement of Cash Flows Revisited Table 3.35 Full Disclosure Table 3.36 Not-For-Profit Considerations Table 3.37 Financial Statement Analysis Table 3.38 Internal Control Design and Evaluation Appendix: Advanced Search Capabilities of FARS Chapter 4 - Brain Teasers: Using FARS to Untangle the Mystery 1: Dissents Portending Future? 2: Hybrid Historical Cost and Market Value - Why the Mix? 3: Cash Basis or Accrual Basis? 4: Where Are Charitable Donations on Corporate Income Statements? 5: Deferred Debits and Deferred Credits 6: Time Value of Money: Gone Today but Here Tomorrow? 7: What Do We Record When Interest Rates Diverge? 8: Inventoriable Costs? 9: Valuation of Inventory and Purchase Commitments 10: Are Capital Expenditure Numbers Comparable? 11: Why the Proposed Staff Accounting Bulletin (SAB)? 12: Is Goodwill Indefinite or Indeterminate? 13: Expected to Be Refinanced? 14: Extinguishing Debt Is Extraordinary? 15: What Happens When You Barter With Stock? What is the Substance of an Appropriate of Retained Earnings? 16: Stock Option Compensation Dilutes Earnings Per Share? 17: Why Do Transfers Among Portfolios of Investments Affect Accounting? 18: When Does Channel Stuffing Transform Sales into Consignment Sales? 19: Why Can the Same Company Have Both a Tax Asset and a Tax Liability? 20: Isn't the Corridor Approach for Pensions and Postretirement Benefits Smoothing? 21: Lease Accounting - Why Is It Asymmetrical? 22: How Are Changes in Warranties to Be Recorded? 23: Does the Statement of Cash Flows Give the Full Picture? 24: Why Are Segment Disclosures Non-GAAP? Chapter 5 - Cases to Accompany FARS Case 1: New Financing: Do Credit Agreements Pose Unique Accounting and Disclosure Challenges? Gunther International Case 2: Microsoft: DoesWanda A. Wallace is the author of 'Mastery of the Financial Accounting Research System (FARS) Through Cases w/2004 FARS CD-ROM', published 2004 under ISBN 9780471687276 and ISBN 0471687278.