Intermediate accounting / J. David Spiceland, James F. Sepe, Mark W. Nelson.

By: Spiceland, J. David, 1949-Contributor(s): Sepe, James F | Nelson, Mark (Mark W.)Material type: TextTextPublisher: New York : McGraw-Hill/Irwin, 2013Edition: 7th edDescription: 1 volume (various paging) : col. ill. ; 29 cmISBN: 9780078025327; 007802532X; 9780077446499; 0077446496 (volume 1); 9780077446482 (volume 2); 0077446488 (volume 2)Subject(s): AccountingDDC classification: 657/.044 LOC classification: HF5636.S773(7e)
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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.

Includes index.

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