The Income Statement

Harold Bierman
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Harold Bierman: Cornell University, USA

Chapter 5 in An Introduction to Accounting and Managerial Finance:A Merger of Equals, 2010, pp 85-100 from World Scientific Publishing Co. Pte. Ltd.

Abstract: AbstractThe following sections are included:The Revenue TransactionAccrual AccountingRecording Revenue Transactions Using Temporary AccountsTemporary AccountsPeriodic AdjustmentsThe Income StatementRevenue RecognitionProduction BasisSales BasisCash Receipts BasisExpense Recognition — The Matching ConceptRecognition CriteriaForm of Income StatementDiscontinued OperationsEarnings per ShareSummaryQuestions and Problems

Keywords: Accounting; Finance; Mergers and Acquisitions; Managerial Finance (search for similar items in EconPapers)
Date: 2010
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