000			01916cam a22002534a 4500
020			_a9780072994025 _cTZS 8,000/=
040			_aMUL _beng. _eAACR
082	0	0	_a657.044 SPI
100	1		_aSpiceland, J. David,
245	1	0	_aIntermediate accounting / _cJ. David Spiceland, James F. Sepe, Lawrence A. Tomassini.
250			_a4th ed.
260			_aBoston : _bMcGraw-Hill/Irwin, _cc2007.
300			_a2 v. : _bill. (some col.) ; _c29 cm.
504			_aIncludes bibliographical references and indexes.
505			_a 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
546			_aeng.
650		0	_aAccounting.
700	1		_aSepe, James F.
700	1		_aTomassini, Lawrence A.
856	4	1	_uhttp://www.loc.gov/catdir/enhancements/fy0624/2005044528-t.html
856	4	2	_uhttp://www.loc.gov/catdir/enhancements/fy0634/2005044528-d.html
856	4	2	_uhttp://www.loc.gov/catdir/enhancements/fy0737/2005044528-b.html
942			_cBK
999			_c3835 _d3835