000 02871cam a22003854a 4500
999 _c2579
_d2579
001 14082680
005 20201101124234.0
008 050822s2007 maua b 001 0 eng d
020 _a9780072994025 (alk. paper)
020 _a0072994029 (alk. paper)
040 _aDLC
_cDLC
_dDLC
_erda
082 0 0 _a657.044
_222
_bS.J.I
100 1 _aSpiceland, J. David,
_d1949-
_910572
_eauthor
245 1 0 _aIntermediate accounting /
_cJ. David Spiceland, James F. Sepe, Lawrence A. Tomassini.
250 _aFourth edition
264 1 _aBoston :
_bMcGraw-Hill/Irwin,
_c[2007]
264 4 _a©2007
300 _axxxviii, 1202 pages :
_billustrations (some color) ;
_c29 cm.
336 _2rdacontent
_atext
337 _2rdamedia
_aunmediated
338 _2rdacarrier
_avolume
504 _aIncludes bibliographical references and indexes.
505 0 _aContents 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
520 _aFocuses 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.
650 0 _aAccounting.
_910573
700 1 _aSepe, James F.
_910574
_ejoint author
700 1 _aTomassini, Lawrence A.
_910575
_ejoint author
856 4 1 _3Table of contents only
_uhttp://www.loc.gov/catdir/enhancements/fy0624/2005044528-t.html
856 4 2 _3Publisher description
_uhttp://www.loc.gov/catdir/enhancements/fy0634/2005044528-d.html
856 4 2 _3Contributor biographical information
_uhttp://www.loc.gov/catdir/enhancements/fy0737/2005044528-b.html
906 _a7
_bcbc
_corignew
_d1
_eocip
_f20
_gy-gencatlg
942 _2ddc
_cBK