Tuesday, August 6, 2013

Financial Accounting - Bad Request - McGraw-Hill

Financial Accounting - Bad Request - McGraw-HillConfirming Pages Financial Accounting SECOND EDITION J. DAVID SPICELAND University of Mem phis WAYNE THOMAS University of Okl ahoma DON HERRMANN Oklahoma St ate Uni versity spi10823_fm_i-xxxv.indd iii 8/4/10 6:36 PM Confirming Pages FINANCIAL A CCOUNTING Published by McGraw-Hill/Irwin, a business unit of The McGraw-Hill Companies, Inc., 1221 Avenue of the Americas, New York, NY, 10020. Copyright © 2011, 2009 by The McGraw-Hill Companies, Inc. All rights reserved. No part of this publication may be reproduced or distributed in any form or by any means, or stored in a database or retrieval system, without the prior written consent of The McGraw-Hill Companies, Inc., including, but not limited to, in any network or other electronic storage or transmission, or broadcast for

distance learning. Some ancillaries, including electronic and print components, may not be available to customers outside the United States. This book is printed on acid-free paper. 1 2 3 4 5 6 7 8 9 0 WDQ/WDQ 1 0 9 8 7 6 5 4 3 2 1 0 ISBN-13: 978-0-07-811082-5 ISBN-10: 0-07-811082-3 Vice p resident a nd ed itor-in-chief: Brent Gordon Editorial d irector: Stewart Mattson Publisher: Tim Vertovec Senior s ponsoring ed itor: Dana L. Woo Director o f d evelopment: Ann Torbert Senior d evelopment ed itor: Daryl Horrocks Vice president and director of marketing: Robin J. Zwettler Senior ma rketing ma nager: Kathleen Klehr Vice president of editing, design, and production: Sesha Bolisetty Lead p roject ma nager: Pat Frederickson Buyer I I: Debra R. Sylvester Cover a nd i nterior d esigner: Laurie Entringer Senior p hoto res earch co ordinator: Jeremy Cheshareck Photo res earcher: Ira C. Roberts Lead med ia project ma nager: Kerry Bowler and Ron Nelms Cover d esign: tbd Interior d esign: tbd Typeface: 10/12.5 New Aster Lt Std Compositor: Laserwords Private Limited Printer: Worldcolor Library of Congress Cataloging-in-Publication Data Spiceland, J. David, 1949– Financial accounting/J. David Spiceland, Wayne Thomas, Don Herrmann.—2nd ed. p. cm. Includes index. ISBN-13: 978-0-07-811082-5 (alk. paper) ISBN-10: 0-07-811082-3 (alk. paper) 1. Accounting. I. Thomas, Wayne, 1969– II. Herrmann, Don. III. Title. HF5636.S77 2011 657—dc22 2010030759 www.mhhe.com spi10823_fm_i-xxxv.indd ii 8/4/10 6:36 PM Rev. Confirming Pages Dedicated to: David’s wife Charlene, daughters Denise and Jessica, and three sons Michael David, Michael, and David Wayne’s wife Julee, daughter Olivia, and three sons Jake, Eli, and Luke Don’s wife Mary, daughter Rachel, and three sons David, Nathan, and Micah spi10823_fm_i-xxxv.indd iv 8/12/10 12:23 PM Confirming Pages DAVID SPICELAND David Spiceland is profes- sor of accounting at the Uni- versity of Memphis, where he teaches intermediate accounting and other financial accounting courses at the undergraduate and master’s levels. He received his BS degree in finance from the University of Tennes- see, his MBA from Southern Illinois University, and his PhD in accounting from the University of Arkansas. Professor Spiceland’s primary research interests are in earnings management and educational research. He has published articles in a variety of journals includ- ing The Accounting Review, Accounting and Business Research, Journal of Financial Research, and Journal of Accounting Education. David has received university and college awards and recognition for his teaching, research, and...

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