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Intermediate Accounting
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Student Edition
Instructor Edition
Intermediate Accounting

David J. Spiceland, University of Memphis
James F. Sepe, Santa Clara University
Lawrence Tomassini, Ohio State University
Jeannine Brooks, Canadian Institute of Chartered Business Valuators

ISBN: 0070910987
Copyright year: 2004

Table of Contents



In addition to the brief table of contents that follows, the book's full table of contents is available in Acrobat PDF format (requiring the free Acrobat Reader application).
Full Table of Contents (34.0K)

The Role of Accounting as an Information System
     1.The Canadian Environment and Theoretical Structure of Financial Accounting
2.Review of the Accounting Process
3.The Income Statement and of Cash Flow Statement
4.Income Measurement and Profitability Analysis
5.The Balance Sheet and Financial Disclosures
6.The Cash Flow Statement
 
Economic Resources
7.Cash and Receivables
8.Inventories: Measurement
9.Inventories: Additional Issues
10.Operational Assets: Acquisition and Distribution
11.Operational Assets: Utilization, Impairment and Postacquisition Costs
 
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
 
Additional Topics
20.Earnings per Share
21.Accounting Changes and Error Corrections
 
Appendix A.
 
Derivatives
Appendix B.Present Value

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