Description
McGraw-Hill Intermediate Accounting 2000 Edition by J. David Spiceland, Jim Sepe
This Flexible Text With A Student-Friendly Writing Style Focuses On Explaining Not Just How To Apply A Procedure, But Why It Is Applied. It Uses Real-World Examples To Help Students Understand Theoretical Concepts And New To This Edition Is Coverage Of Software Revenue Recognition. Table Of Contents : - Part 1 The Role Of Accounting As An Information System: Environment And Theoretical Structure Of Financial Accounting; Review Of The Accounting Process; The Income Statement And Statement Of Cash Flows; Income Management And Profitability Analysis; The Balance Sheet And Financial Disclosures; Time Value Of Money. Part 2 Economic Resources: Cash And Receivables; Inventories - Measurement; Inventories - Additional Issues; Operational Assets - Acquisition; Operational Assets - Utilization And Disposition. Part 3 Financial Instruments: Investments; Current Liabilities And Contingencies; Bonds And Long-Term Notes; Leases; Accounting For Income Taxes; Pensions; Employee Benefit Plans; Shareholders' Equity. Part 4 Additional Topics: Earnings Per Share; Accounting Changes And Error Corrections; The Statement Of Cash Flows Revisited.