Intermediate Accounting

Section 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 EquitySpiceland, J. David is the author of 'Intermediate Accounting' with ISBN 9780072829624 and ISBN 0072829621.