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  <titleInfo>
    <title>Intermediate accounting</title>
  </titleInfo>
  <name type="personal">
    <namePart>Spiceland, J. David</namePart>
    <namePart type="date">1949-</namePart>
    <role>
      <roleTerm authority="marcrelator" type="text">creator</roleTerm>
    </role>
  </name>
  <name type="personal">
    <namePart>Sepe, James F.</namePart>
  </name>
  <name type="personal">
    <namePart>Nelson, Mark (Mark W.)</namePart>
  </name>
  <typeOfResource>text</typeOfResource>
  <originInfo>
    <place>
      <placeTerm type="code" authority="marccountry">nyu</placeTerm>
    </place>
    <place>
      <placeTerm type="text">New York</placeTerm>
    </place>
    <publisher>McGraw-Hill/Irwin</publisher>
    <dateIssued>2013</dateIssued>
    <edition>7th ed.</edition>
    <issuance>monographic</issuance>
  </originInfo>
  <language>
    <languageTerm authority="iso639-2b" type="code">eng</languageTerm>
  </language>
  <physicalDescription>
    <form authority="marcform">print</form>
    <extent>1 volume (various paging) : col. ill. ; 29 cm.</extent>
  </physicalDescription>
  <note type="statement of responsibility">J. David Spiceland, James F. Sepe, Mark W. Nelson.</note>
  <note>Content: Environment and theoretical structure of financial accounting -- Review of the accounting process -- The balance sheet and financial disclosures -- The income statement, comprehensive income, and the statement of cash flows -- Income measurement and profitability analysis -- Time value of money concepts -- Cash and receivables -- Inventories: measurement --   Inventories: additional issues -- Property, plant, and equipment and intangible assets :acquisition and disposition -- Property, plant, and equipment and intangible assets: utilization and impairment --Investments.</note>
  <note>Includes index.</note>
  <subject authority="lcsh">
    <topic>Accounting</topic>
  </subject>
  <classification authority="lcc">HF5636.S773(7e)</classification>
  <classification authority="ddc" edition="23">657/.044</classification>
  <identifier type="isbn">9780078025327</identifier>
  <identifier type="isbn">007802532X</identifier>
  <identifier type="isbn">9780077446499</identifier>
  <identifier type="isbn">0077446496 (volume 1)</identifier>
  <identifier type="isbn">9780077446482 (volume 2)</identifier>
  <identifier type="isbn">0077446488 (volume 2)</identifier>
  <identifier type="lccn">2011052284</identifier>
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    <recordCreationDate encoding="marc">111222</recordCreationDate>
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