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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.
Table of Contents
The Role of Accounting as an Information System
Environment and Theoretical Structure of Financial Accounting
Review of the Accounting Process
The Balance Sheet and Financial Disclosures
The Income Statement and Statement of Cash Flows
Income Measurement and Profitability Analysis
Time Value of Money Concepts Economic Resources
Cash and Receivables
Inventories: Additional Issues
Operational Assets: Acquisition and Disposition
Operational Assets: Utilization and Impairment Financial Instruments
Current Liabilities and Contingencies
Bonds and Long-Term Notes
Accounting for Income Taxes
Pensions and Other Postretirement Benefits Additional Topics
Share-Based Compensation and Earnings per Share
Accounting Changes and Error Corrections
The Statement of Cash Flows Revisited
FedEx Financial Statements
Table of Contents provided by Publisher. All Rights Reserved.