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Intermediate accounting / J. David Spiceland, James F. Sepe, Lawrence A. Tomassini.

By: Contributor(s): Material type: TextTextPublisher: Boston : McGraw-Hill/Irwin, [2007]Copyright date: ©2007 Edition: Fourth editionDescription: xxxviii, 1202 pages : illustrations (some color) ; 29 cmContent type:
  • text
Media type:
  • unmediated
Carrier type:
  • volume
ISBN:
  • 9780072994025 (alk. paper)
  • 0072994029 (alk. paper)
Subject(s): DDC classification:
  • 657.044 22 S.J.I
Online resources:
Contents:
Contents in Brief The Role of Accounting as an Information System1 Environment and Theoretical Structure of Financial Accounting2 Review of the Accounting Process3 The Balance Sheet and Financial Disclosures4 The Income Statement and Statement of Cash Flows5 Income Measurement and Profitability Analysis6 Time Value of Money Concepts Economic Resources7 Cash and Receivables8 Inventories: Measurement9 Inventories: Additional Issues10 Operational Assets: Acquisition and Disposition11 Operational Assets: Utilization and Impairment Financial Instruments12 Investments13 Current Liabilities and Contingencies14 Bonds and Long-Term Notes15 Leases16 Accounting for Income Taxes17 Pensions and Other Postretirement Benefits Additional Topics18 Shareholders' Equity19 Share-Based Compensation and Earnings per Share20 Accounting Changes and Error Corrections21 The Statement of Cash Flows RevisitedAppendix A: DerivativesAppendix B: FedEx Financial StatementsGlossaryIndex
Summary: Focuses on explaining not only how to apply a procedure, but why it's applied. This book is built around a "Learning System" designed to prepare students for the CPA exam and the business world, by emphasizing decision making. It contains text and supplemental materials to aid the students. It also provides a supplemental package for instructors.
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Holdings
Item type Current library Collection Call number Status Date due Barcode
Books Books Main library B5 Commerce and business administration ( Accounting ) 657.044 S.J.I (Browse shelf(Opens below)) Available 00004491

Includes bibliographical references and indexes.

Contents in Brief The Role of Accounting as an Information System1 Environment and Theoretical Structure of Financial Accounting2 Review of the Accounting Process3 The Balance Sheet and Financial Disclosures4 The Income Statement and Statement of Cash Flows5 Income Measurement and Profitability Analysis6 Time Value of Money Concepts Economic Resources7 Cash and Receivables8 Inventories: Measurement9 Inventories: Additional Issues10 Operational Assets: Acquisition and Disposition11 Operational Assets: Utilization and Impairment Financial Instruments12 Investments13 Current Liabilities and Contingencies14 Bonds and Long-Term Notes15 Leases16 Accounting for Income Taxes17 Pensions and Other Postretirement Benefits Additional Topics18 Shareholders' Equity19 Share-Based Compensation and Earnings per Share20 Accounting Changes and Error Corrections21 The Statement of Cash Flows RevisitedAppendix A: DerivativesAppendix B: FedEx Financial StatementsGlossaryIndex

Focuses on explaining not only how to apply a procedure, but why it's applied. This book is built around a "Learning System" designed to prepare students for the CPA exam and the business world, by emphasizing decision making. It contains text and supplemental materials to aid the students. It also provides a supplemental package for instructors.

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