Rated the most satisfying textbook by students in independent research, Spiceland/Sepe/Nelson/Tomassini's Intermediate Accounting, 5e, has the quality, flexibility, and attention to detail students need to master a challenging subject. It's your Vehicle to Success in the Intermediate Accounting course and beyond! Spiceland/Sepe/Nelson/Tomassini provides a decision maker’s perspective to emphasize the professional judgment and critical thinking skills required of accountants today. Reviewers, instructors, and student users of Spiceland have enthusiastically embraced the relaxed, conversational writing style that engages students in an enjoyable and effective learning experience. In addition, accounting's preeminent textbook website provides students a wide variety of electronic learning resources, including new iPod content for the fifth edition. Coach, Study Guide, Instructor's Manual, Solutions Manual, Testbank, and Website content are all created by authors, ensuring seamless compatibility throughout the Spiceland learning package. The end-of-chapter material, too, is written by the author team and tested in their own classes before being included in Intermediate Accounting. Few areas see the kind of rapid change that accounting does, and the Spiceland team is committed to keeping current. The fifth edition fully integrates all the latest FASB Standards, and the authors are committed to keeping you updated with all relevant content changes throughout the edition.
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David Spiceland is Accounting Professor Emeritus at the University of Memphis. He received his BS degree in finance from the University of Tennessee, his MBA from Southern Illinois University, and his PhD in accounting from the University of Arkansas. Professor Spicelands primary research interests are in earnings management and educational research. He has published articles in a variety of journals including The Accounting Review, Accounting and Business Research, Journal of Financial Research, Advances in Quantitative Analysis of Finance and Accounting, and most accounting education journals: Issues in Accounting Education, Journal of Accounting Education, Advances in Accounting Education, The Accounting Educators Journal, Accounting Education, The Journal of Asynchronous Learning Networks, and Journal of Business Education. David has received university and college awards and recognition for his teaching, research, and technological innovations in the classroom. David is a co-author on McGraw-Hills best-selling Intermediate Accounting text, with Mark Nelson and Wayne Thomas. David enjoys playing basketball, is a former all-state linebacker, and is an avid fisherman. Cooking is a passion for David, who served as sous chef for Paula Deen at a Mid-South Fair cooking demonstration.
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 and Statement of Cash Flows
5. Income Measurement and Profitability Analysis
6. Time Value of Money Concepts
Economic Resources
7. Cash and Receivables
8. Inventories: Measurement
9. Inventories: Additional Issues
10. Operational Assets: Acquisition and Disposition
11. Operational Assets: Utilization and Impairment
Financial Instruments and Liabilities
12. Investments
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. Shareholders’ Equity
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
Appendix A: Derivatives
Appendix B: Google Financial Statements
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