Intermediate accounting /
J. David Spiceland, James F. Sepe, Mark W. Nelson.
- 7th ed.
- New York : McGraw-Hill/Irwin, 2013.
- 1 volume (various paging) : col. ill. ; 29 cm.
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.