Intermediate accounting / David J. Spiceland ... [et al.]
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TextPublication details: New York : McGraw-Hill / Irwin, 2009.Edition: 5th edDescription: xxvii, 1235 p. : ill. ; 25 cmISBN: - 9780071280860
- HF5636.S77(5e)
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WISCONSIN INTERNATIONAL UNIVERSITY COLLEGE, GHANA - MAIN LIBRARY | WISCONSIN INTERNATIONAL UNIVERSITY COLLEGE, GHANA - MAIN LIBRARY | HF5636.S77(5e) (Browse shelf(Opens below)) | 1 | Available | 9531/232/23 |
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Includes appendix, glossary and indexes.
Contents: The role of accounting as an information system: Environment and theorical structure of financial accounting -- Review of the 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 disposition -- 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 postretirement benefits -- Shareholders' equity -- Additional financial reporting issues: Share-based compensation and earnings per share -- Accounting changes and errors corrections -- The statement of cash flows revisited.
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