opac-header

Intermediate accounting by J. David Spiceland and James F. Sepe.

Contributor(s): Sepe, James FMaterial type: TextTextLanguage: English Publication details: United States of America. Irwin McGraw-Hill. , 1998Description: xxvii, 1023 p. : ill, (all col.) ; 28 cmISBN: 0256 226776Subject(s): AccountingDDC classification: SHS 657.004 Sp4i 1998 Summary: "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."
Tags from this library: No tags from this library for this title. Log in to add tags.
    Average rating: 0.0 (0 votes)
Item type Current library Call number Copy number Status Date due Barcode
Books Books CAT College, Inc. - Main Library
Circulation Section
SHS 657.044 Sp4i 1998 (Browse shelf (Opens below)) c1 Available S3286
Books Books CAT College, Inc. - Main Library
Circulation Section
SHS 657.044 Sp4i 1998 (Browse shelf (Opens below)) c2 Available S3287
Books Books CAT College, Inc. - Main Library
Circulation Section
SHS 657.044 Sp4i 1998 (Browse shelf (Opens below)) c3 Available S3288

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.

There are no comments on this title.

to post a comment.