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Intermediate Accounting,9780256226775
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Intermediate Accounting

by Spiceland, J. David; Sepe, James F.
Edition:
1st
ISBN13:

9780256226775

ISBN10:
0256226776
Format:
Hardcover
Pub. Date:
6/1/1998
Publisher(s):
McGraw Hill College Div
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Table of Contents

SECTION 1 THE ROLE OF ACCOUNTING AS AN INFORMATION SYSTEM
1 Environment and Theoretical Structure of Financial Accounting
2 Review of the Accounting Process
3 The Income Statement and Statement of Cash Flows
4 Income Measurement and Profitability Analysis
5 The Balance Sheet and Financial Disclosures
6 Time Value of Money Concepts
SECTION 2 ECONOMIC RESOURCES
7 Cash and Receivables
8 Inventories: Measurement
9 Inventories: Additional Issues
10 Operational Assets: Acquisition
11 Operational Assets: Utilization and Disposition
SECTION 3 FINANCIAL INSTRUMENTS
12 Investments
13 Current Liabilities and Contingencies
14 Bonds and Long-Term Notes
15 Leases
16 Accounting for Income Taxes
17 Pensions
18 Employee Benefit Plans
19 Shareholders' Equity
SECTION 4 ADDITIONAL FINANCIAL REPORTING ISSUES
20 Earnings Per Share
21 Accounting Changes and Error Corrections
22 The Statement of Cash Flows Revisited
Index


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