About the Author
J. David Spiceland received his MBA at Southern Illinois University and his Ph.D. at University of Arkansas. Dr. Spiceland has been recognized for his teaching, and is active in the AAA.Jim Sepe received his MBA at the University of CaliforniaBerkeley and his Ph.D. at the University of Washington. He has received numerous teaching awards at Santa Clara University.
Table of Contents
The Role of Accounting as an Information SystemChp.1 Environment and Theoretical Structure of Financial AccountingChp.2 Review of the Accounting ProcessChp.3 The Balance Sheet and Financial DisclosuresChp.4 The Income Statement and Statement of Cash FlowsChp.5 Income Measurement and Profitability AnalysisChp.6 Time Value of Money ConceptsEconomic ResourcesChp.7 Cash and ReceivablesChp.8 Inventories: MeasurementChp.9 Inventories: Additional IssuesChp.10 Operational Assets:Acquisition and DispositionChp.11 Operational Assets:Utilization and ImpairmentFinancial InstrumentsChp.12 InvestmentsChp.13 Current Liabilities and ContingenciesChp.14 Bonds and Long Term NotesChp.15 LeasesChp.16 Accounting for Income TaxesChp.17 PensionsChp.18 Employee Benefit PlansChp.19 Shareholders' EquityAdditional TopicsChp.20 Earnings per ShareChp.21 Accounting Changes and Error CorrectionsChp.22 The Statement of Cash Flows Revisited