Intermediate Accounting (Update Edition) with Coach, Essentials of Accounting, Alternate Problems and S&P Package w/ PowerWeb: Enron

by Spiceland, J. David; Sepe, James F.; Tomassini, Lawrence A.

• ISBN13: 9780072829624
• ISBN10: 0072829621
• Edition: 2nd
• Format: Hardcover
• Copyright: 2002-04-11
• Publisher: MCG

Summary

Intermediate Accounting, 2e, by Spiceland/Sepe/Tomassini will gain support in traditional and technology-driven accounting departments, especially those looking for a more concise, decision making text that reinforces challenging concepts via CD-ROM. The revision of this text is based around a “Learning System.” The Learning System is comprised of the text, Coach CD-ROM, and Web site. The Coach CD-ROM is a multimedia product integrating audio and video clips, animated illustrations, and alternative reading material that helps students comprehend some of the more difficult topics associated with intermediate accounting. Designed specifically for the Spiceland text, instructors and students will find these learning tools placed strategically throughout the text. This is the most comprehensive Learning System in Intermediate Accounting. At only 1120 pages (300 pages less than the average intermediate accounting text), Spiceland/S/T has not sacrificed content for pages. Instead, the authors have created a very flexible text with a student friendly writing style that focuses on explaining not just how to apply a procedure, but why it’s applied.

Table of Contents

Section 1 The Role of Accounting As an Information System

Chapter 1 Environment and Theoretical Structure of Financial Accounting

Chapter 2 Review of the Accounting Process

Chapter 3 The Income Statement and Statement of Cash Flows

Chapter 4 Income Measurement and Profitability Analysis

Chapter 5 The Balance Sheet and Financial Disclosures

Chapter 6 Time Value of Money

Section 2 Economic Resources

Chapter 7 Cash and Receivables

Chapter 8 Inventories: Measurement

Chapter 9 Inventories: Additional Issues

Chapter 10 Operational Assets: Acquisition

Chapter 11 Operational Assets: Utilization and Disposition

Section 3 Financial Instruments

Chapter 12 Investments

Chapter 13 Current Liabilities and Contingencies

Chapter 14 Bonds and Long-Term Notes

Chapter 15 Leases

Chapter 16 Accounting for Income Taxes

Chapter 17 Pensions

Chapter 18 Employee Benefit Plans

Chapter 19 Shareholders¿ Equity