Intermediate Accounting » (17th Edition)

James D. Stice is the Distinguished Teaching Professor in the Marriott School of Management at Brigham Young University. He is currently Associate Dean of the Marriott School. Dr. Stice served for eight years as the director of BYU's MBA Program. He holds bachelor's and master's degrees in accounting from BYU and a PhD in accounting from the University of Washington. Professor Stice has been on the faculty at BYU since 1988. During that time, he has been selected by graduating accounting students as "Teache

Earl K. Stice is the PricewaterhouseCoopers Professor of Accounting in the School of Accountancy at Brigham Young University, where he has been on the faculty since 1998. He holds bachelor's and master's degrees from Brigham Young University and a PhD from Cornell University. Dr. Stice has taught at Rice University, the University of Arizona, Cornell University, and the Hong Kong University of Science and Technology (HKUST). He won the Phi Beta Kappa teaching award at Rice University, was twice selected as one of the ten best lecturers on campus at HKUST, and has won the Marriott School Teaching Award at BYU. Dr. Stice also has taught in a variety of executive education and corporate training programs in the United States, Hong Kong, China, Malaysia, and South Africa, and he has been on the executive MBA faculty of the China Europe International Business School in Shanghai, HKUST, the University of Illinois, and INSEAD (in Singapore). He has published papers in the JOURNAL OF FINANCIAL AND QUANTITATIVE ANALYSIS, THE ACCOUNTING REVIEW, REVIEW OF ACCOUNTING STUDIES, JOURNAL OF BUSINESS, FINANCE, AND ACCOUNTING, and ISSUES IN ACCOUNTING EDUCATION. Dr. Stice has presented his research results at seminars in the United States, Finland, Taiwan, Australia, and Hong Kong. He has coauthored several accounting texts including INTERMEDIATE ACCOUNTING, 17TH EDITION. Dr. Stice and his wife, Ramona, have seven children — Derrald, Han, Ryan Marie, Lorien, Lily, Taraz, and Kamila—and one adorable granddaughter.

Intermediate Accounting presents accounting from the perspective of the essential activities of business: operating, investing, and financing. Learners will see accounting as it is in the real world — an essential component of the management function and decision-making process.

PART 1: FOUNDATIONS OF FINANCIAL ACCOUNTING 1. Financial Reporting 2. A Review of the Accounting Cycle 3. The Balance Sheet and Notes to the Financial Statements 4. The Income Statement 5. The Statement of Cash Flows PART 2: PRIMARY ACTIVITIES OF A BUSINESS. SECTION 1: OPERATING ACTIVITIES 6. Earnings Management 7. The Revenue/Receivables/Cash Cycle 8. Revenue Recognition 9. Cost of Goods Sold and Inventory SECTION 2: FINANCING ACTIVITIES 10. Debt Financing 11. Equity Financing SECTION 3: INVESTING ACTIVITIES 12. Investments in Noncurrent Operating Assets - Acquisition 13. Investments in Noncurrent Operating Assets — Utilization and Retirement 14. Investments in Debt and Equity Securities PART 3: ADDITIONAL ACTIVITIES AND COMMON DISCLOSURES OF A BUSINESS 15. Leases 16. Income Taxes 17. Employee Compensation — Payroll, Pensions, and Other Compensation Issues 18. Derivatives, Contingencies, Business Segments, and Interim Reports PART 4: OTHER DIMENSIONS OF FINANCIAL REPORTING 19. Earnings Per Share 20. Accounting Changes and Error Corrections 21. Analysis of Financial Statements. APPENDICES: A. The Walt Disney Company 2001 Annual Report B. Time Value of Money C. Index of References to APB and FASB Pronouncements D. Glossary E. Check Figures