Intermediate Accounting

Erscheinungsjahr 2003
ISBN: 978-0-07-091098-0
Verlag: McGraw-Hill Education

Buch, Englisch, Format (B × H): 229 mm x 282 mm, Gewicht: 2449 g

Autoren/Hrsg.

Spiceland, David

Sepe, James

Tomassini, Lawrence

Brooks, Jeannine

Fachgebiete

• Wirtschaftswissenschaften Betriebswirtschaft Unternehmensfinanzen

Inhaltsverzeichnis

The Role of Accounting as an Information System 1 The Canadian Environment and Theoretical Structure of Financial Accounting 2 Review of the Accounting Process 3 The Income Statement and Statement of Cash Flows 4 Income Measurement and Profitability Analysis 5 The Balance Sheet and Financial Disclosures 6 The Cash Flow Statement Economic Resources 7 Cash and Receivables 8 Inventories: Measurement 9 Inventories: Additional Issues 10 Operational Assets: Acquisition 11 Operational Assets: Utilization and Disposition Financial Instruments 12 Investments 13 Current Liabilities and Contingencies 14 Bonds and Long Term Notes 15 Leases 16 Accounting for Income Taxes 17 Pensions 18 Employee Benefit Plans 19 Shareholders' Equity Additional Topics 20 Earnings per Share 21 Accounting Changes and Error Corrections Appendix A: Derivatives Appendix B: Present Value Endmatter Index

Über Autor(innen)

Sepe, James
Jim Sepe is an associate professor of accounting at Santa Clara University, where he teaches primarily intermediate accounting in both the undergraduate and graduate programs. Professor Sepe received his BS from Santa Clara University, MBA from the University of California Berkeley, and PhD from the University of Washington.

Spiceland, David
David Spiceland is Accounting Professor Emeritus at the University of Memphis. He received his BS degree in finance from the University of Tennessee, his MBA from Southern Illinois University, and his PhD in accounting from the University of Arkansas. Professor Spicelands primary research interests are in earnings management and educational research. He has published articles in a variety of journals including The Accounting Review, Accounting and Business Research, Journal of Financial Research, Advances in Quantitative Analysis of Finance and Accounting, and most accounting education journals: Issues in Accounting Education, Journal of Accounting Education, Advances in Accounting Education, The Accounting Educators Journal, Accounting Education, The Journal of Asynchronous Learning Networks, and Journal of Business Education. David has received university and college awards and recognition for his teaching, research, and technological innovations in the classroom. David is a co-author on McGraw-Hills best-selling Intermediate Accounting text, with Mark Nelson and Wayne Thomas. David enjoys playing basketball, is a former all-state linebacker, and is an avid fisherman. Cooking is a passion for David, who served as sous chef for Paula Deen at a Mid-South Fair cooking demonstration.

Tomassini, Lawrence
Larry Tomassini is professor of accounting and MIS and director of the accounting honours program at the Ohio State University. He teaches financial accounting courses at the undergraduate and master's levels.