
Financial Accounting, 5th Edition
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Don't you love those moments in your course when students are fully engaged? When the Aha! revelations are bursting like fireworks? The Financial Accounting author team has developed a concise and well-organized learning framework to show students that accounting consists of three major processes: measuring, communicating, and decision-making. By consistently tying each lesson into this framework, instructors can significantly improve student engagement and outcomes. For the fifth edition, the authors have retained popular digital features such as General Ledger Problems, Excel Simulations, and algorithmic end-of-chapter questions, while also including new content based on skills today's students need. New features in the fifth edition include Applying Excel problems, enhancing decision maker's content by developing auto-graded cases, and expanding video content with new Concept Overview Videos. Building on the success of the first four editions of Financial Accounting, the fifth edition will motivate, engage, and challenge students. Paired with the market-leading power of the Connect platform, Spiceland-Thomas-Herrmann Financial Accounting will truly illuminate the financial accounting course for each student.
Ch. 1 A Framework for Financial Accounting
Ch. 2 The Accounting Cycle: During the Period
Ch. 3 The Accounting Cycle: End of the Period
Ch. 4 Cash and Internal Controls
Ch. 5 Receivables and Sales
Ch. 6 Inventory and Cost of Goods Sold
Ch. 7 Long-Term Assets
Ch. 8 Current Liabilities
Ch. 9 Long-Term Liabilities
Ch. 10 Stockholders’ Equity
Ch. 11 Statement of Cash Flows
Ch. 12 Financial Statement Analysis
Appendix A: American Eagle Outfitters,Inc., 2014 Annual Report A–1
Appendix B: The Buckle, Inc., 2014Annual Report B–1
Appendix C: Time Value of Money C–1
Appendix D: Investments D–1
Appendix E: International Financial Reporting Standards E–1
Index I–1
Future Value and Present Value Tables P–1
Summary of Ratios Used in This BookS-1
Framework for Financial Accounting S-2
Representative Chart of Accounts S-3
Representative Chart of Accounts


By prompting students to engage with key concepts, while continually adapting to their individual needs, Connect activates learning and empowers students to take control resulting in better grades and increased retention rates. Proven online content integrates seamlessly with our adaptive technology, and helps build student confidence outside of the classroom.
SmartBook® 2.0
Available within Connect, SmartBook 2.0 is an adaptive learning solution that provides personalized learning to individual student needs, continually adapting to pinpoint knowledge gaps and focus learning on concepts requiring additional study. SmartBook 2.0 fosters more productive learning, taking the guesswork out of what to study, and helps students better prepare for class. With the ReadAnywhere mobile app, students can now read and complete SmartBook 2.0 assignments both online and off-line. For instructors, SmartBook 2.0 provides more granular control over assignments with content selection now available at the concept level. SmartBook 2.0 also includes advanced reporting features that enable instructors to track student progress with actionable insights that guide teaching strategies and advanced instruction, for a more dynamic class experience.
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- In the top navigation, select library to access the title's instructor resources

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