Intermediate accounting by J. David Spiceland and James F. Sepe.
Material type:
Item type | Current library | Call number | Copy number | Status | Date due | Barcode |
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CAT College, Inc. - Main Library Circulation Section | SHS 657.044 Sp4i 1998 (Browse shelf (Opens below)) | c1 | Available | S3286 | |
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CAT College, Inc. - Main Library Circulation Section | SHS 657.044 Sp4i 1998 (Browse shelf (Opens below)) | c2 | Available | S3287 | |
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CAT College, Inc. - Main Library Circulation Section | SHS 657.044 Sp4i 1998 (Browse shelf (Opens below)) | c3 | Available | S3288 |
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SHS 657.044 On3f 2016 Fundamentals of accountancy, business, and management 1 : for senior high school | SHS 657.044 On3f 2016 Fundamentals of accountancy, business, and management 1 : for senior high school | SHS 657.044 Sp4i 1998 Intermediate accounting | SHS 657.044 Sp4i 1998 Intermediate accounting | SHS 657.044 Sp4i 1998 Intermediate accounting | SHS 657.044 W44i 1986 Intermediate accounting | SHS 657.044 W44i 1986 Intermediate accounting |
Include index.
"The role of financial reporting is to communicate information that supports business decesion making. Without understanding how decision makers use accounting information, it is difficult for accounting students to fully understand financial reporting issues or, more importantly, to critically evaluate reporting alternatives. A stated objective of the most intermediate accounting textbook is to achieve an appropriate balance between procedures and theory. We share this objective, but do not feel that there necessarily is a tradeoff between the "why" and the "how." Instead, we believe that a true understanding of how a particular procedure is applied demands a clear understanding of why it is applied. Without a through comprehension of the basis for its application, students merely memorize the mechanics of a procedure. Students have a learned tendency to memorize. Traditional presentation often does little to dissuade that tendency."
English text.
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