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Download FREE Sample Here for Test Bank for Intermediate Accounting 9th Edition By Spiceland. Note : this is not a text book. File Format : PDF or WordSECTION 1 The Role of Accounting as an Information System 1. Environment and Theoretical Structure of Financial Accounting 2. Review of the Accounting Process 3. The Balance Sheet and Financial Disclosures 4. The Income Statement, Comprehensive Income, and the Statement of Cash Flows 5. Revenue Recognition 6. Time Value of Money ConceptsSECTION 2 Assets 7. Cash and Receivables 8. Inventories: Measurement 9. Inventories: Additional Issues 10. Property, Plant, and Equipment and Intangible Assets: Acquisition 11. Property, Plant, and Equipment and Intangible Assets: Utilization and Disposition 12. InvestmentsSECTION 3 Liabilities and Shareholders' Equity 13. Current Liabilities and Contingencies 14. Bonds and Long-Term Notes 15. Leases 16. Accounting for Income Taxes 17. Pensions and Other Postretirement Benefits 18. Shareholdersâ EquitySECTION 4 Additional Financial Reporting Issues 19. Share-Based Compensation and Earnings Per Share 20. Accounting Changes and Error Corrections 21. The Statement of Cash Flows Revisited
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