Intermediate Accounting

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.

Table of Contents:
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

About the Author :
J. David Spiceland received his MBA at Southern Illinois University and his Ph.D. at University of Arkansas. Dr. Spiceland has been recognized for his teaching, and is active in the AAA. Jim Sepe received his MBA at the University of California--Berkeley and his Ph.D. at the University of Washington. He has received numerous teaching awards at Santa Clara University. Jim Sepe received his MBA at the University of California--Berkeley and his Ph.D. at the University of Washington. He has received numerous teaching awards at Santa Clara University.