Financial Accounting and Corporate Reporting:A Casebook

Part 1. The Fundamentals of Accounting The Accounting System and Financial Statement Preparation 1. 1. Ecotronics, Inc. 1. 2. Smith & Son Printing, Inc. The Role of the Auditor, Professional Ethics, and Corporate Accountability 1. 3. A Tale of Two Companies 1. 4. Datapoint Corporation Part 2. Revenue and Expense Recognition 2. 1. Software Revenue Recognition: Informix Corporation 2. 2. Cajun Construction Company 2. 3. Thousand Trails, Inc. 2. 4. Six Flags over Texas 2. 5. Crime Control, Inc. 2. 6. The Oil Company of Western Australia 2. 7. Candela Laser Corporation Part 3. Asset Valuation Trade Receivables 3. 1. Traditional Industries 3. 2. The Regina Company (A) Marketable Securities 3. 3. Kent-Ravenna Distributors, Inc. 3. 4. Teledyne, Inc. (A) Inventories 3. 5. Lakeside Enterprises 3. 6. Chrysler Corporation (A) 3.7 Tonka Corporation-Hasbro, Inc. Noncurrent Assets 3. 8. Union Carbide Corporation 3. 9. Cannon Group, Inc. 3. 10. Accounting for Non-current Assets: Three Examples 3.11 Chambers Development Company 3.12 The Restructuring of WheelingbPittsburgh 3. 13. Comserv Corporation Part 4. Equity Valuation Liability Valuation: Bonds 4. 1. R. J. Miller, Inc. 4. 2. McDonaldbs Corporation 4. 3. IBM: A Matter of Timing 4. 4. Three Faces of Early Debt Retirement: I. Lockheed Corporation: A Traditional Early Retirement; II. U.S. Steel Corporation: A Swap; III. Exxon Corporation: Defeasance Pensions 4. 5. Golden Stag Company 4. 6. Bethlehem Steel: Understanding Pension Fund Disclosures Deferred Income Taxes 4. 7. Heplewhite Manufacturing Company 4. 8. Magic Knife Corporation (A) 4. 9. Magic Knife Corporation (B) Executory Contracts 4. 10. Apple Computer, Inc. 4. 11. The Case of the Missing Debt 4. 12. Conoco Commitment and Contingencies 4. 13. Westinghouse Electric Corporation (A) 4. 14. Manville Corporation Off-Balance-Sheet Debt 4. 15. UFS Corporation Troubled-Debt Restructuring 4. 16. Chrysler Corporation (B) Accounting for Owners' Equity 4. 17. Sears, Roebuck & Co. 4. 18. Teledyne, Inc. (B) 4. 19. Westinghouse Electric Corporation (B) 4. 20. Fast-Tech: Accounting for Innovative Financial Instruments Part 5. Cash Flow and Financial Statement Analysis Cash Flow Analysis 5. 1. Stirling Homex Corporation 5. 2. Midland Oil & Gas Company 5. 3. The Regina Company (B) Financial Statement and Proforma Analysis 5. 4. SANTOS Ltd. 5. 5. The Charter Company 5. 6. Financial Footprints 5. 7. MiniScribe, Inc. Part 6. Issues in Corporate Financial Reporting Consolidated Financial Statements 6. 1. CGA Computer Associates, Inc. 6. 2. Digilog, Inc. 6. 3. Carter Hawley Hale Stores, Inc. 6. 4. Blockbuster Entertainment Corporation (A) 6.5 The AT&T-NCR Merger Earnings Per Share 6. 6. Nelson Industries, Inc. 6.7 Anderson Industries, Inc. Foreign Currency Translation 6. 8. Data-Chip Technology Corporation 6. 9. JAS Industries 6. 10. Global Communications, Inc. International Accounting Issues 6. 11. International Acquisitions, Inc. 6. 12. Hanson plc: Consolidating International acquisitions 6.13. Daimler-Benz: Accounting for Reserves 6. 14. SmithKline Beecham plc. Part 7. Overview Cases Restating Financial Statements 7. 1. D.F.W. Imports (A) 7. 2. D.F.W. Imports (B) Assessing the Quality of Reported Earnings and Assets 7. 3. Fotomat 7. 4. Allegheny Beverage Corporation 7. 5. Blockbuster Entertainment Corporation (B) Alphabetical List of Cases and Their AuthorsKenneth R Ferris is the author of 'Financial Accounting and Corporate Reporting:A Casebook', published 1995 under ISBN 9780256166965 and ISBN 025616696X.