TY  - BOOK
AU  - Spiceland,J.David
AU  - Sepe,James F.
AU  - Tomassini,Lawrence A.
TI  - Intermediate accounting
SN  - 9780072994025 (alk. paper)
U1  - 657.044 23
PY  - 2007///
CY  - Boston
PB  - McGraw-Hill/Irwin
KW  - Accounting
N1  - TABLE OF CONTENT
The role of accounting an an information system
environment and theoretical structure of financial accounting
review of accounting process
the balance sheet and financial disclosures
the income statement and statement of cash flows
income measurement and profitability analysis
time value of money concepts

Economic resources
cash and receivables
inventories: measurement
inventories: additional issues
operational assets: acquisition and deposition
operational assets: utilization and impairment

Financial instruments and liabilities
investments
current liabilities and contingencies
bonds and long term notes
leases
accounting for income taxes
pensions and other post retirement benefits
share holders equity

Additional financial reporting issues
share based compensation and earnings per share
accounting changes and error corrections 
the statement of cash flows revisited; Includes bibliographical references and indexes
UR  - http://www.loc.gov/catdir/enhancements/fy0624/2005044528-t.html
UR  - http://www.loc.gov/catdir/enhancements/fy0634/2005044528-d.html
UR  - http://www.loc.gov/catdir/enhancements/fy0737/2005044528-b.html
ER  -