| 000 | 02871cam a22003854a 4500 | ||
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| 999 |
_c2579 _d2579 |
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| 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 |
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| 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] |
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| 264 | 4 | _a©2007 | |
| 300 |
_axxxviii, 1202 pages : _billustrations (some color) ; _c29 cm. |
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| 336 |
_2rdacontent _atext |
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| 337 |
_2rdamedia _aunmediated |
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| 338 |
_2rdacarrier _avolume |
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| 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 |
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| 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 |
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| 942 |
_2ddc _cBK |
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