TY  - BOOK
AU  - Spiceland,J.David
AU  - Sepe,James F.
AU  - Tomassini,Lawrence A.
TI  - Intermediate accounting
SN  - 9780072994025 (alk. paper)
U1  - 657.044 22
PY  - 2007///]
CY  - Boston
PB  - McGraw-Hill/Irwin
KW  - Accounting
N1  - 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

N2  - 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
UR  - http://www.loc.gov/catdir/enhancements/fy0624/2005044528-t.html
UR  - http://www.loc.gov/catdir/enhancements/fy0634/2005044528-d.html
UR  - http://www.loc.gov/catdir/enhancements/fy0737/2005044528-b.html
ER  -