Intermediate Accounting Revised 4th Edition

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

• ISBN13: 9780073215426
• ISBN10: 0073215422
• Edition: 4th
• Format: Hardcover
• Copyright: 2007-05-04
• Publisher: McGraw-Hill/Irwin

Summary

Adopters and reviewers praise Intermediate Accounting, 4e, by Spiceland/Sepe/Tomassini for its superior readability, strong supplements package/learning system, good EOC, real-world flavor, consistent quality; and high student engagement. SST 4e will gain support in both traditional and progressive accounting departments, especially those looking for a more concise, decision-making text that reinforces challenging concepts. At 1250 pages (200 pages shorter than the market leader), SST 4e has not sacrificed content for pages. Instead, the authors have created a flexible text with a student friendly writing style that focuses on explaining not only how to apply a procedure, but why it's applied. SST 4e is built around a "Learning System" designed to prepare students for the new CPA exam and the business world, by emphasizing decision making. Acknowledging the diversity of students and their learning styles, the authors have created a clear text and varied supplemental materials to aid the success of every student. SST 4e also provides a flexible and consistent supplemental package for instructors.

Table of Contents

The Role of Accounting as an Information System

Environment and Theoretical Structure of Financial Accounting

Review of the Accounting Process

The Balance Sheet and Financial Disclosures

The Income Statement and Statement of Cash Flows

Income Measurement and Profitability Analysis

Time Value of Money Concepts Economic Resources

Cash and Receivables

Inventories: Measurement

Inventories: Additional Issues

Operational Assets: Acquisition and Disposition

Operational Assets: Utilization and Impairment Financial Instruments

Investments

Current Liabilities and Contingencies

Bonds and Long-Term Notes

Leases

Accounting for Income Taxes

Pensions and Other Postretirement Benefits Additional Topics

Shareholders’ Equity

Share-Based Compensation and Earnings per Share

Accounting Changes and Error Corrections

The Statement of Cash Flows Revisited

Derivatives

FedEx Financial Statements

Glossary

Index

Table of Contents provided by Publisher. All Rights Reserved.