 |  Intermediate Accounting: Subtitle Test, 2/e J David Spiceland,
University of Memphis
James F Sepe,
Santa Clara University
Lawrence A Tomassini,
Ohio State University
Table of ContentsSection 1 The Role of Accounting As an Information System
Chapter 1 Environment and Theoretical Structure of Financial Accounting
Chapter 2 Review of the Accounting Process
Chapter 3 The Income Statement and Statement of Cash Flows
Chapter 4 Income Measurement and Profitability Analysis
Chapter 5 The Balance Sheet and Financial Disclosures
Chapter 6 Time Value of Money
Section 2 Economic Resources
Chapter 7 Cash and Receivables
Chapter 8 Inventories: Measurement
Chapter 9 Inventories: Additional Issues
Chapter 10 Operational Assets: Acquisition
Chapter 11 Operational Assets: Utilization and Disposition
Section 3 Financial Instruments
Chapter 12 Investments
Chapter 13 Current Liabilities and Contingencies
Chapter 14 Bonds and Long-Term Notes
Chapter 15 Leases
Chapter 16 Accounting for Income Taxes
Chapter 17 Pensions
Chapter 18 Employee Benefit Plans
Chapter 19 Shareholders' Equity
Section 4 Additional Topics
Chapter 20 Earnings Per Share
Chapter 21 Accounting Changes and Error Corrections
Chapter 22 The Statement of Cash Flows Revisited
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2001 McGraw-Hill Higher Education