David J. Spiceland,
University of Memphis James F. Sepe,
Santa Clara University Lawrence Tomassini,
Ohio State University Jeannine Brooks,
Canadian Institute of Chartered Business Valuators
ISBN: 0070910987 Copyright year: 2004
Feature Summary
Concept Review Exercises w/Solutions Reinforces the understanding of chapter material, and allows students to apply concepts and procedures learned in earlier chapters prior to their homework assignment. Some chapters will discuss more than one distinct topic, and in so doing, a concept review exercise will immediately follow
The Spiceland Learning System the textbook is but one element of a unique learning system including the COACH CD, Online Learning Centre, and Alternate Problem Manual.
Coach CD-ROM an interactive CD-ROM that is fully integrated throughout the text, helping students understand the more difficult topics surrounding Intermediate Accounting. The CD-ROM includes audio & video clips to help visual learners comprehend difficult topics in an environment that is more suitable to their learning needs. There are also animated 'coaching' illustrations, electronic cases, review exercises, and additional journal readings.
Conceptual Emphasis Spiceland takes a more conceptual approach to Intermediate Accounting as it successfully explains not just how to account for something, but why you account for it in a particular manner.
Flexibility Chapters are organized the modularly so basic concepts are covered early in the chapter, while more difficult concepts can be studied later, or skipped completely. With other encyclopedic texts, this can be very difficult for instructors to accomplish.
Earnings Quality/Earnings Management is emphasized throughout the text; covered early in Chapter 4 and integrated where appropriate.
Critical Thinking Skills are Developed with the Integration of the Following 12 Types of Cases:
Critical Thought Cases, International Cases, Integrating Cases, Research Cases, Real-World Cases, Internet Cases, Writing Cases, Discussion Cases, Financial Analysis Cases, Ethics Cases, Group Interaction Cases, and Trueblood Cases.
These cases are integrated throughout every chapter and allow students to apply their knowledge.
Author-Written Supplements The Spiceland author team has participated in developing all primary supplements to ensure a perfect fit between the text and supporting materials
Decision-Making Perspective These sections appear in almost every chapter, and are presented to reinforce how concepts are applied in the real world. This text addresses the issues of how creditors use information about accounts receivables and inventories, determine which information is useful to investors, and why managers choose a particular accounting method over an allowable alternative. By the end of this course, students will be able to use accounting information to make decisions, understand financial reporting issues, and most importantly, critically evaluate reporting alternatives.
Chapter Opening Financial Reporting Cases Each chapter opens with a Financial Reporting Case that places the students in the role of the decision-maker. These cases help students understand why and how the material covered in a given chapter is applied in business. Questions relating to these cases are placed appropriately throughout the chapter where the learned concepts can be applied. Solutions to these questions are located in the End-of-Chapter material.
Ethical Dilemmas Coverage of ethics has become a critical theme in accounting education. Ethical boxes are integrated throughout the text and are intended to create an awareness of accounting issues with ethical ramifications. This timely information is great for classroom discussions and asks students to consider situations dealing with fraud, accounting for contingencies, and post-retirement pension plans.
Global Perspectives International boxes integrated throughout the text to give students a sense of how accounting is used in other countries. Students will get some insight into how income tax regulations are handled in other countries, how investments are reported, and uniformity of accounting standards in a global marketplace.
Additional Consideration Boxes Provide students with more detail on selected topics such as understanding ratios, LIFO/FIFO, and goodwill. These boxes clarify "on the spot" considerations of important, but incidental or infrequent aspects of primary topics covered in the text. The boxes serve as parenthetical references that help to maintain the appropriate rigor of the surrounding text material.
Broaden Your Perspective Cases An integral part of each chapter, these cases prepare students for the New Uniform CPA exam by helping them develop these four critical skills: research, analysis, judgment, and communication. These cases allow students to apply the knowledge they are gaining in the course.
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2004 McGraw-Hill Higher Education