Intermediate Accounting https://www.mheducation.com/cover-images/Jpeg_400-high/125972266X.jpeg 9 9781259722660 Intermediate Accounting is quickly becoming the most popular resource in its field due to its rigorous yet readable approach to coursework and the coherent, consistent voice of the author team. The Spiceland team is committed to providing current, comprehensive, and clear coverage of intermediate accounting, and the ninth edition continues to leverage Connect as the premier digital teaching and learning tool on the market. Spiceland excels in fully preparing students for the CPA exam and their future careers through the material’s highly acclaimed conversational writing style, carefully tuned pedagogy, and wealth of online tools. Spiceland helps students develop a better understanding of both theoretical and practical concepts, guiding them to a more complete mastery of accounting principles. The new ninth edition fully integrates the latest FASB updates, including: Leases (ch. 15) Financial instruments (ch. 12) Revenue recognition (ch. 5) An extensive collection of NEW technology assets highlight further enhancements in this edition, such as: Concept Overview Videos Excel Simulations General Ledger Problems Accounting Cycle Review Improved Connect user interface
Intermediate Accounting

Intermediate Accounting

9th Edition
By David Spiceland and Mark Nelson and Wayne Thomas
ISBN10: 125972266X
ISBN13: 9781259722660
Copyright: 2018
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Program Details

SECTION 1
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, Comprehensive Income, and the Statement of Cash Flows
5. Revenue Recognition
6. Time Value of Money Concepts

SECTION 2
Assets
7. Cash and Receivables
8. Inventories: Measurement
9. Inventories: Additional Issues
10. Property, Plant, and Equipment and Intangible Assets: Acquisition
11. Property, Plant, and Equipment and Intangible Assets: Utilization and Disposition
12. Investments

SECTION 3
Liabilities and Shareholders' Equity
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

SECTION 4
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: U.S. GAAP Comprehensive Case
Appendix C: IFRS Comprehensive Case

About the Author

David Spiceland

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 Spiceland’s 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-Hill’s 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.

Mark Nelson

Mark Nelson is the Anne and Elmer Lindseth Dean and Professor of Accounting at Cornell University’s S. C. Johnson Graduate School of Management. He received his BBA degree from Iowa State University and his MA and PhD degrees from The Ohio State University.

Professor Nelson has won ten teaching awards, including an inaugural Cook Prize from the American Accounting Association. Professor Nelson’s research focuses on decision making in financial accounting and auditing. His research has been published in the Accounting Review; the Journal of Accounting Research; Contemporary Accounting Research; Accounting, Organizations and Society; and several other journals. He has received the American Accounting Association’s Notable Contribution to Accounting Literature Award, as well as the AAA’s Wildman Medal for work judged to make a significant contribution to practice.

Professor Nelson served three terms as an area editor of The Accounting Review and is a member of the editorial boards of several journals. He also served for four years on the FASB’s Financial Accounting Standards Advisory Council.

Wayne Thomas

Wayne Thomas is the W. K. Newton Chair in Accounting at the University of Oklahoma, where he teaches introductory financial accounting and intermediate accounting. He received his bachelor’s degree in accounting from Southwestern Oklahoma State University, and his master’s and PhD in accounting from Oklahoma State University. Professor Thomas has won teaching awards at the university, college, and departmental levels, and has received the Outstanding Educator Award from the Oklahoma Society of CPAs. Wayne is also a co-author on McGraw-Hill’s best-selling Financial Accounting, with David Spiceland and Don Herrmann.  

His primary research interests are in markets-based accounting research, financial disclosures, financial statement analysis, and international accounting issues. He previously served as an editor of The Accounting Review and has published articles in a variety of journals including The Accounting Review, Journal of Accounting and Economics, Journal of Accounting Research, Review of Accounting Studies, and Contemporary Accounting Research. He has won several research awards, including the American Accounting Association’s Competitive Manuscript Award. Professor Thomas enjoys various activities such as tennis, basketball, golf, and crossword puzzles, and most of all, he enjoys spending time with his wife and kids.

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Connect

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SmartBook

Available within Connect, SmartBook actively tailors content to the individual student- The more a student interacts with SmartBook, the better it gets to know what they know and what they don’t know, helping students to maximize study time. By providing students with a safe place to make mistakes, showing them the areas they need to work on most, and by giving them consistent, personalized feedback at the exact moment they need it, SmartBook helps them to bridge their knowledge gaps and come to class prepared.

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NEW! Roger CPA Review material

Our new partnership with the dynamic, highly praised team at Roger CPA Review allows Connect users to familiarize themselves with the CPA exam and begin practicing early. Users gain free access to expertly vetted multiple-choice questions within Connect as well as free access to Task-based Simulations based on the Roger CPA Review site.

NEW! Concept Overview Videos

Available within Connect, these videos teach the core concepts of the content in an animated, narrated, and interactive multimedia format, bringing the key learning objectives of the course to life. Checkpoint questions allow instructors to assign points to knowledge checks and grade for accuracy, not just completion. COVs are particularly helpful for online courses and for those audio and visual learners who struggle reading the textbook page by page.


General Ledger Problems

show students how transactions post from the general journal all the way through the financial statements. These are auto-graded features that provide students an overview of the accounting cycle. Helps students along the way with Check My Work capability so they can see if their work is correct as well as complete.


Excel Simulations

allows students to practice their Excel skills, such as basic formulas and formatting, within the context of accounting. These questions feature animated, narrated Help and Show Me tutorials (when enabled by the instructor).


End-of-chapter material

helps students apply the concepts in accounting and, in more comprehensive material, analyze the information to form business decisions. Based on your instructor settings, students can receive instant feedback on your work either while working on an assignment or after the assignment is summited for a grade.

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