J. David Spiceland,
University of Memphis James F. Sepe,
Santa Clara University Mark W. Nelson,
Cornell University Lawrence A. Tomassini,
The Ohio State University
ISBN: 0073526878 Copyright year: 2009
Table of Contents
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 and Liabilities
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
18. Shareholders’ Equity
Additional Financial Reporting Issues
19. Share-Based Compensation and Earnings per Share
20. Accounting Changes and Error Corrections
21. The Statement of Cash Flows Revisited
Appendix A: Derivatives
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2009 McGraw-Hill Higher Education