FINANCIAL ACCOUNTING RESOURCES ON THE WEB (No, your text doesn't have more information than you could possibly need. It just seems that way).
The following list of sites is keyed to the Chapter coverage in Intermediate Accounting, by Hartman, Harper, Knoblett and Reckers, Southwestern College Publishing. The Hartman web site has other resources to supplement the text.
Chapter 1. The Conceptual Framework and Objectives of Financial Reporting
The role of the Securities and Exchange Commission (SEC)
The FASB homepage
Chapter 2. The Accounting Process
Chapter 3. Balance Sheet and Owners' Interests
For financial information, search the SEC's electronic filings EDGAR. (Click here for an even easier approach to EDGAR. PricewaterhouseCoopers has set up an interface that will allow you to access indexed financial filings with financial statements set up in Excel)
Chapter 4. Conceptual Foundations of Accrual Accounting--Revenue Recognition
SEC Staff Accounting Bulletin: No. 101: Revenue Recognition in Financial Statements
An article on revenue recognition
Chapter 5. Conceptual Foundations of Accrual Accounting--Allocations
For more than you ever wanted to know about MACRS
Chapter 6. The Income Statement and Measures of Performance
Chapter 7. Statement of Cash Flows
Chapter 8. Cash and Receivables
Can't balance your checkbook? Get a template for your monthly bank reconciliation.
How does factoring work?
Chapter 9. Investments
There are lots of sites for stock quotes on the Web. Try:
http://finance.lycos.com/finance.asp
http://quote.yahoo.com/
http://moneycentral.msn.com/investor/research/welcome.asp
Derivatives:
What are derivatives (in plain English)?
An article on accounting for derivatives
Chapter 10. Inventories
Chapter 11. Current Liabilities
Information on payroll taxes
Chapter 12. Property, Plant and Equipment
Accounting for asset impairment
Accounting for asset retirement obligations
Chapter 13. Accounting for Acquisitions of Intangibles
Something about customer-based intangibles.
Chapter 14. Long-term Liabilities
Small business financing basics
Background information on bonds
Chapter 15. Accounting for Leases
A glossary of lease terms
Chapter 16. Postemployment Benefits
An update: FASB 132: What Companies Must Disclose, by Randall W. Luecke and Chet Andrzejewski
Chapter 17. Accounting for Income Taxes
Chapter 18. Equity Securities
All about stock options
Even more about options
A sample of option pricing calculators
Chapter 19. Retained Earnings
For an explanation of stock splits, reverse stock splits, stock and cash dividends, click here
How prevalent are stock splits? Here's a list of companies that have recently split their stock.
Chapter 20. The Gap in GAAP
Appendix A. The Time Value of Money and the Nature of Interest
Appendix B. Earnings per Share for Complex Capital Structures
A summary of SFAS 128
If any of the above links are no longer valid or you have other sites to suggest, please contact me via e-mail welsh@lasalle.edu
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