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Adopters and reviewers praise Intermediate Accounting, 4e, by Spiceland/Sepe/Tomassini for its superior readability, strong supplements package/learning system, good EOC, real-world flavor, consistent quality; and high student engagement. SST 4e will gain support in both traditional and progressive accounting departments, especially those looking for a more concise, decision-making text that reinforces challenging concepts. At 1250 pages (200 pages shorter than the market leader), SST 4e has not sacrificed content for pages. Instead, the authors have created a flexible text with a student friendly writing style that focuses on explaining not only how to apply a procedure, but why it's applied. SST 4e is built around a Learning System designed to prepare students for the new CPA exam and the business world, by emphasizing decision making. Acknowledging the diversity of students and their learning styles, the authors have created a clear text and varied supplemental materials to aid the success of every student. SST 4e also provides a flexible and consistent supplemental package for instructors.

Tabla de contenidos provista por Syndetics

• Spiceland 0072994029
• 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
• 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 Additional Topics
• 18 Shareholders' Equity
• 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 FedEx Financial Statements
• Glossary
• Index