Spiceland, J. David,

Intermediate accounting / J. David Spiceland, James F. Sepe, Lawrence A. Tomassini. - 4th ed. - Boston : McGraw-Hill/Irwin, c2007. - 2 v. : ill. (some col.) ; 29 cm.

Includes bibliographical references and indexes.

Contents in Brief
The Role of Accounting as an Information System
1 Environment and Theoretical Structure of Financial Accounting
2 Review of the Accounting Process
3 The Balance Sheet and Financial Disclosures
4 The Income Statement and Statement of Cash Flows
5 Income Measurement and Profitability Analysis
6 Time Value of Money Concepts
Economic Resources
7 Cash and Receivables
8 Inventories: Measurement
9 Inventories: Additional Issues
10 Operational Assets: Acquisition and Disposition
11 Operational Assets: Utilization and Impairment
Financial Instruments
12 Investments
13 Current Liabilities and Contingencies
14 Bonds and Long-Term Notes
15 Leases
16 Accounting for Income Taxes
17 Pensions and Other Postretirement Benefits
Additional Topics
18 Shareholders’ Equity
19 Share-Based Compensation and Earnings per Share
20 Accounting Changes and Error Corrections
21 The Statement of Cash Flows Revisited
Appendix A: Derivatives
Appendix B: FedEx Financial Statements
Glossary
Index


eng.

9780072994025 TZS 8,000/=


Accounting.

657.044 SPI