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Intermediate Accounting, 2e, by Spiceland/Sepe/Tomassini will gain support in traditional and technology-driven accounting departments, especially those looking for a more concise, decision making text that reinforces challenging concepts via CD-ROM. The revision of this text is based around a “Learning System.” The Learning System is comprised of the text, Coach CD-ROM, and Web site. The Coach CD-ROM is a multimedia product integrating audio and video clips, animated illustrations, and alternative reading material that helps students comprehend some of the more difficult topics associated with intermediate accounting. Designed specifically for the Spiceland text, instructors and students will find these learning tools placed strategically throughout the text. This is the most comprehensive Learning System in Intermediate Accounting. At only 1120 pages (300 pages less than the average intermediate accounting text), Spiceland/S/T has not sacrificed content for pages. Instead, the authors have created a very flexible text with a student friendly writing style that focuses on explaining not just how to apply a procedure, but why it’s applied.
Table of Contents
Section 1 The Role of Accounting As an Information System
Chapter 1 Environment and Theoretical Structure of Financial Accounting
Chapter 2 Review of the Accounting Process
Chapter 3 The Income Statement and Statement of Cash Flows
Chapter 4 Income Measurement and Profitability Analysis
Chapter 5 The Balance Sheet and Financial Disclosures
Chapter 6 Time Value of Money
Section 2 Economic Resources
Chapter 7 Cash and Receivables
Chapter 8 Inventories: Measurement
Chapter 9 Inventories: Additional Issues
Chapter 10 Operational Assets: Acquisition
Chapter 11 Operational Assets: Utilization and Disposition