Intermediate accounting/ by J. David Spiceland

Includes glossary and index.

Contents: Environment and theoritical 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 money concepts--Cash and receivables--Inventories: measurement--Inventories: additional issues--Operational assets: acquisition and disposition--Operational assets: utilization and impairment--Investments--Current liabilities and contingencies--Bonds and long term notes--Leases--Accounting for income taxes--Shareholder's equity--Share-based compensation and earnings per share--Accounting changes and error corrections--The Statement of cashflows revisited.