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Intermediate Accounting, 10th Edition
ISBN10: 1260310175 | ISBN13: 9781260310177
© 2020
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The Spiceland/Nelson/Thomas author team has created the new standard in Intermediate Accounting by providing students the most accessible, comprehensive, and current Intermediate Accounting learning system. The rigorous yet readable approach has won over instructors across the country while the coherent, consistent voice of this highly dedicated, deeply engaged author team has significantly improved student understanding. The Spiceland team is committed to providing current, comprehensive, and clear coverage of Intermediate Accounting, and the tenth edition continues to leverage Connect as the premier digital teaching and learning tool on the market. Spiceland/Nelson/Thomas’s Intermediate Accounting excels in fully preparing students for the CPA exam and their future careers through the materials highly acclaimed conversational writing style, carefully tuned pedagogy, and wealth of online tools. The authors help students develop a better understanding of both theoretical and practical concepts, guiding them to a more complete mastery of accounting principles. The new tenth edition has produced the most cleanly streamlined, thoroughly market-tested, and fully integrated coverage for the latest GAAP and Accounting Standards Updates, as well as tax reforms from the 2017 Tax Cuts and Jobs Act, including: Income Taxes (ch. 16) Leases (ch. 15) Revenue recognition (ch. 5) An extensive collection of NEW and updated technology assets highlight further enhancements in this edition, such as: Tableau Data Analytics Cases Auto-Graded Decision Makers’ Perspective cases General Ledger Problems Concept Overview Videos Excel Simulations Guided Example Hint Videos ALEKS Accounting Cycle Review
Table of Contents
Section 1: The Role of Accounting as an Information System
Ch. 1 Environment and Theoretical Structure of Financial Accounting
Ch. 2 Review of the Accounting Process
Ch. 3 The Balance Sheet and Financial Disclosures
Ch. 4 The Income Statement, Comprehensive Income, and the Statement of Cash Flows
Ch. 5 Time Value of Money Concepts
Ch. 6 Revenue Recognition
Section 2: Assets
Ch. 7 Cash and Receivables
Ch. 8 Inventories: Measurement
Ch. 9 Inventories: Additional Issues
Ch. 10 Property, Plant, and Equipment and Intangible Assets: Acquisition
Ch. 11 Property, Plant, and Equipment and Intangible Assets: Utilization and Disposition
Ch. 12 Investments
Section 3: Liabilities and Shareholders' Equity
Ch. 13 Current Liabilities and Contingencies
Ch. 14 Bonds and Long-Term Notes
Ch. 15 Leases
Ch. 16 Accounting for Income Taxes
Ch. 17 Pensions and Other Postretirement Benefits
Ch. 18 Shareholders' Equity
Section 4: Additional Finance Reporting Issues
Ch. 19 Share-Based Compensation and Earnings Per Share
Ch. 20 Accounting Changes and Error Corrections
Ch. 21 The Statement of Cash Flows Revisited
Appendix A: Derivatives
Appendix B: GAAP Comprehensive Case
Appendix C: IFRS Comprehensive Case
Present and Future Value Tables
Section 1: The Role of Accounting as an Information System
Ch. 1 Environment and Theoretical Structure of Financial Accounting
Ch. 2 Review of the Accounting Process
Ch. 3 The Balance Sheet and Financial Disclosures
Ch. 4 The Income Statement, Comprehensive Income, and the Statement of Cash Flows
Ch. 5 Time Value of Money Concepts
Ch. 6 Revenue Recognition
Section 2: Assets
Ch. 7 Cash and Receivables
Ch. 8 Inventories: Measurement
Ch. 9 Inventories: Additional Issues
Ch. 10 Property, Plant, and Equipment and Intangible Assets: Acquisition
Ch. 11 Property, Plant, and Equipment and Intangible Assets: Utilization and Disposition
Ch. 12 Investments
Section 3: Liabilities and Shareholders' Equity
Ch. 13 Current Liabilities and Contingencies
Ch. 14 Bonds and Long-Term Notes
Ch. 15 Leases
Ch. 16 Accounting for Income Taxes
Ch. 17 Pensions and Other Postretirement Benefits
Ch. 18 Shareholders' Equity
Section 4: Additional Finance Reporting Issues
Ch. 19 Share-Based Compensation and Earnings Per Share
Ch. 20 Accounting Changes and Error Corrections
Ch. 21 The Statement of Cash Flows Revisited
Appendix A: Derivatives
Appendix B: GAAP Comprehensive Case
Appendix C: IFRS Comprehensive Case
Present and Future Value Tables
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