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Intermediate accounting

Author: J David Spiceland; James F Sepe; Lawrence A Tomassini
Publisher: Boston : Irwin/McGraw-Hill, ©2001.
Edition/Format:   Print book : English : 2nd edView all editions and formats
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This flexible text with a student-friendly writing style focuses on explaining not just how to apply a procedure, but why it is applied. It uses real-world examples to help students understand  Read more...

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Document Type: Book
All Authors / Contributors: J David Spiceland; James F Sepe; Lawrence A Tomassini
ISBN: 0072298421 9780072298420
OCLC Number: 49031461
Description: xxxii, 1092, [12] pages : color illustrations ; 28 cm + 2 CD-ROMs (4 3/4 in.)
Contents: Part 1 The role of accounting as an information system: environment and theoretical structure of financial accounting; review of the accounting process; the income statement and statement of cash flows; income management and profitability analysis; the balance sheet and financial disclosures; time value of money. Part 2 Economic resources: cash and receivables; inventories - measurement; inventories - additional issues; operational assets - acquisition; operational assets - utilization and disposition. Part 3 Financial instruments: investments; current liabilities and contingencies; bonds and long-term notes; leases; accounting for income taxes; pensions; employee benefit plans; shareholders' equity. Part 4 Additional topics: earnings per share; accounting changes and error corrections; the statement of cash flows revisited.
Responsibility: J. David Spiceland, James F. Sepe, Lawrence A. Tomassini.

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