Intermediate Accounting with Coach CD-ROM, Powerweb: Financial Accounting, Alternate Exercises and Problems, and Net Tutor / Edition 3

Intermediate Accounting with Coach CD-ROM, Powerweb: Financial Accounting, Alternate Exercises and Problems, and Net Tutor / Edition 3

ISBN-10:
0072836865
ISBN-13:
9780072836868
Pub. Date:
01/03/2003
Publisher:
McGraw-Hill Companies, The

Hardcover

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Overview

Intermediate Accounting with Coach CD-ROM, Powerweb: Financial Accounting, Alternate Exercises and Problems, and Net Tutor / Edition 3

This is a long-awaited intermediate accounting text that has a true Decision Maker's Perspective. The role of financial reporting is to communicate information that supports users and decision makers. Spiceland and Sepe provide students with an understanding of how decision makers use accounting information so they will fully understand financial reporting issues and be able to critically evaluate reporting alternatives. This perspective is responsive to the recommendations of the Accounting Education Change Commission (AECC) and the education section of the American Accounting Association which identify the need for accounting curricula to emphasize professional judgment and critical-thinking skills.

Product Details

ISBN-13: 9780072836868
Publisher: McGraw-Hill Companies, The
Publication date: 01/03/2003
Edition description: Older Edition
Pages: 1200
Product dimensions: 8.68(w) x 11.14(h) x 2.17(d)

About the Author

J. David Spiceland received his MBA at Southern Illinois University and his Ph.D. at University of

Arkansas. Dr. Spiceland has been recognized for his teaching, and is active in the AAA.

Jim Sepe received his MBA at the University of California—Berkeley and his Ph.D. at the University of Washington. He has received numerous teaching awards at Santa Clara University.

Table of Contents

The Role of Accounting as an Information System

Chp.1 Environment and Theoretical Structure of Financial Accounting

Chp.2 Review of the Accounting Process

Chp.3 The Balance Sheet and Financial Disclosures

Chp.4 The Income Statement and Statement of Cash Flows

Chp.5 Income Measurement and Profitability Analysis

Chp.6 Time Value of Money Concepts

Economic Resources

Chp.7 Cash and Receivables

Chp.8 Inventories: Measurement

Chp.9 Inventories: Additional Issues

Chp.10 Operational Assets:Acquisition and Disposition

Chp.11 Operational Assets:Utilization and Impairment

Financial Instruments

Chp.12 Investments

Chp.13 Current Liabilities and Contingencies

Chp.14 Bonds and Long Term Notes

Chp.15 Leases

Chp.16 Accounting for Income Taxes

Chp.17 Pensions

Chp.18 Employee Benefit Plans

Chp.19 Shareholders' Equity

Additional Topics

Chp.20 Earnings per Share

Chp.21 Accounting Changes and Error Corrections

Chp.22 The Statement of Cash Flows Revisited



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