文档介绍：Intermediate Accounting
Eleventh Edition
Chapter 5
Balance Sheet and Statement of Cash Flows
Donald E. Kieso
Jerry J. Weygandt
Terry D. Warfield
Intermediate Accounting
by:
Donald E. Kieso, ., .
KPMG Peat Marwick Emeritus Professor of Accounting Northern Illinois University DeKalb,
Illinois
Jerry J. Weygandt, ., .
Arthur Andersen Alumni Professor of Accounting University of Wisconsin Madison,
Wisconsin
Terry D. Warfield, .
Associate Professor University of Wisconsin Madison, Wisconsin
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Intermediate Accounting
Table of Contents
Table of Contents
BALANCE SHEET............................................................................................................................ 3
USEFULNESS OF THE BALANCE SHEET................................................................................. 4
LIMITATIONS OF THE BALANCE SHEET............................................................................... 6
CLASSIFICATION IN THE BALANCE SHEET........................................................................ 8
Current Assets.............................................................................................................................. 9
Non-Current Assets................................................................................................................... 14
Liabilities..................................................................................................................................... 16
Owners' Equity........................................................................................................................... 19
Balance Sheet Format................................................................................................................. 20
ADDITIONAL INFORMATION REPORTED............