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Gleim Exam Questions and Explanations
Updates to Financial Accounting
17-1 Edition, 1st Printing
September 2012
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Appendix A, Subunit Cross-References to Intermediate and Advanced Financial
Accounting Textbooks
Page 705: This update adds a new intermediate accounting textbook cross-reference.
INTERMEDIATE ACCOUNTING TEXTBOOKS
Horngren, Harrison Jr., and Oliver, Accounting: The Financial Chapters, Ninth Edition, Prentice Hall,
2012.
Kieso, Weygandt, and Warfield, Intermediate Accounting, Fourteenth Edition, John Wiley & Sons, Inc.,
2012.
Needles and Powers, Financial Accounting, Eleventh Edition, South-Western College Publishing Co.,
2012.
Nikolai, Bazley, and Jones, Intermediate Accounting Update, Eleventh Edition, South-Western College
Publishing Co., 2010.
Spiceland, Sepe, and Nelson, Intermediate Accounting, Seventh Edition, McGraw-Hill, Inc., 2013.
Stice and Stice, Intermediate Accounting, Eighteenth Edition, South-Western College Publishing Co.,
2012.
Wahlen, Jones, and Pagach, Intermediate Accounting: Reporting and Analysis, First Edition,
Southwestern/Cengage Learning, 2013.
Warren, Reeve, and Duchac, Corporate Financial Accounting, Eleventh Edition, South-Western
College Publishing Co., 2012.
Copyright © 2012 Gleim Publications, Inc. and/or Gleim Internet, Inc. All rights reserved. Duplication prohibited. www.gleim.com
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Page 708: This update adds a new intermediate accounting textbook cross-reference.
Wahlen, Jones, and Pagach, Intermediate Accounting: Reporting and Analysis, First Edition,
Southwestern/Cengage Learning, 2013.
Part I: Financial Reporting & Statements: Objectives, Concepts, & Analysis
Chapter 1 - The Demand for and Supply of Financial Accounting Information - N/A
Chapter 2 - Financial Reporting: Its Conceptual Framework - 1.1, 1.2, 1.3, 1.4, 1.5
Chapter 3 - Review of a Company’s Accounting System - 2.1, 2.2, 2.3
Chapter 4 - The Balance Sheet and the Statement of Shareholders’ Equity - 1.5, 1.6, 5.1, 11.5, 21.1, 21.5, SU 23
Chapter 5 - The Income Statement and the Statement of Cash Flows - 3.1, 3.2, 3.3, 3.5, 16.1, 16.2, SU 19, 21.4, SU 26
- Time Value of Money Module - SU 4
Part II: Business Operating Activities
Chapter 6 - Cash & Receivables - SU 5
Chapter 7 - Inventories: Cost Measurement and Flow Assumptions - 6.1, 6.2, 6.3, 6.4, 6.5
Chapter 8 - Inventories: Special Valuation Issues - 6.5, 6.6, 6.7
Chapter 9 - Current Liabilities and Contingent Obligations - SU 11
Part III: Investing Activities
Chapter 10 - Property, Plant, and Equipment: Acquisition and Subsequent Investments - 7.1, 7.2, 7.3, 7.4, 7.6
Chapter 11 - Depreciation, Depletion, Impairment, and Disposal - 7.5, SU 8
Chapter 12 - Intangibles - SU 9
Chapter 13 - Investments & Long-Term Receivables - 5.7, SU 10
Part IV: Financing Activities
Chapter 14 - Financing Liabilities: Bonds and Long-Term Notes Payable - SU 12
Chapter 15 - Contributed Capital - 15.1, 15.4, 15.5
Chapter 16 - Retained Earnings and Earnings Per Share - 15.2, 15.3, 15.4, 16.1, 16.2
Part V: Special Topics in Financial Reporting
Chapter 17 - Advanced Issues in Revenue Recognition - 22.1, 22.2, 22.3
Chapter 18 - Accounting for Income Taxes - SU 17
Chapter 19 - Accounting for Post-Retirement Benefits - SU 13
Chapter 20 - Accounting for Leases - SU 14
Chapter 21 - The Statement of Cash Flows - SU 19
Chapter 22 - Accounting for Changes and Errors - SU 18
Copyright © 2012 Gleim Publications, Inc. and/or Gleim Internet, Inc. All rights reserved. Duplication prohibited. www.gleim.com