CPA Simulations
Students sitting for the new computerized CPA exam will confront an interface unlike any they have encountered before; from finding information in a research database to entering data into a spreadsheet, the CPA exam doesn't look or act like any other software program. Spiceland's new CPA Simulations allow students to practice intermediate accounting concepts in a web-based interface identical to that used in the actual CPA exam. There will be no hesitation or confusion when your students sit for the real exam: they will know exactly what they need to do.

McGraw-Hill's Homework Manager
McGraw-Hill's Homework Manager is a web-based supplement that duplicates problem structures directly from the end-of-chapter material in Intermediate Accounting, using algorithms as needed to provide a limitless supply of online self-graded practice for students, or assignments and tests with unique versions of every problem. Assignments are graded automatically, with the results stored in your private gradebook. Detailed results let you see at a glance how each student does on an assignment or an individual problem; you can even see how many tries it took them to solve it. Students can use McGraw-Hill's Homework Manager on a schedule that's convenient to them, receiving guided feedback every step of the way.

McGraw-Hill's Homework Manager Plus
McGraw-Hill's Homework Manager Plus combines the power of Homework Manager with the latest interactive learning technology to create a comprehensive, fully integrated online study package. Students using Homework Manager Plus can access not only Homework Manager itself, but the Interactive Online Textbook as well. Far more than a textbook on a screen, this resource is completely integrated into Homework Manager, allowing students working on assignments to click a hotlink and instantly review the appropriate material in the textbook. NetTutor rounds out the package by offering live tutoring with a qualified expert in the course material, using our innovative virtual whiteboard to allow student and tutor to communicate in real time. By including Homework Manager Plus with your textbook adoption, you are giving your students a vital edge as they progress through the course and ensuring that the help they need is never more than a mouse click away.

Online Learning Center (OLC)
www.mhhe.com/spiceland4e
Today's students are every bit as comfortable using a web browser as they are reading a printed book. That's why we offer an Online Learning Center (OLC) that follows Intermediate Accounting chapter by chapter. It doesn't require any building or maintenance on your part, and is ready to go the moment you and your students type in the URL. As your students study, they can refer to the OLC Website for such benefits as:

• E-learning sessions
• Self-grading quizzes
• Electronic flash cards
• Communication tools
• Audio narrated PowerPoints
• News/References
• Real-world electronic cases
• Class activities and projects
• Alternate exercises and problems
• Check figures
• Career information
• Practice exams
• Toolbox
• FASB pronouncements, summaries, and updates
• Accounting and financial information
• International accounting resources
• Text updates

A secured Instructor Resource Center stores your essential course materials to save you prep time before class. The Instructor's Resource Manual, Solutions, PowerPoint, Case Implementation Manual and sample syllabi are now just a couple of clicks away. You will also find useful packaging information and transition notes. The OLC Website also serves as a doorway to other technology solutions such as PageOut, which is free to Intermediate Accounting adopters.

Coach
Coach is our award-winning tutorial software designed to help students understand critical accounting concepts. First, Coach actually provides spoken, narrated feedback as it helps students work through problems, rather than acting as just a reservoir of content that couldn't fit in the text. Second, the concept, content, and execution of Coach have been driven by and are part of the philosophy of the text authors. Coach helps students master challenging material through a clear, step-by-step model. Coaching Illustrations are animated illustrations and examples similar to those found in the text that walk students through difficult concepts in a step-by-step manner. Look for the Coach icon in the text to identify these illustrations. Show the Coach What You Know provides students with a fun and interactive way to quiz themselves on key terminology and concepts.

Brief Exercises
A much-requested feature, the new Brief Exercises appear in the end-of-chapter material, where they offer the opportunity for concise, step-by-step reinforcement before moving on to more complex exercises, problems, and cases.

CMA Exam Questions
Each chapter now includes a set of multiple choice questions pertaining to issues in those chapters that have appeared in previous Certified Management Accountants (CMA) exams. These not only provide your students with additional practice on questions in multiple choice format, but also make them aware of the alternative certification route many of them will take as they pursue careers in corporate accounting.

Financial Reporting Cases
Each chapter opens with a Financial Reporting Case that places the student in the role of the decision-maker, engaging the student in an interesting situation related to the accounting issues to come. Then, the cases pose questions of the student in the role of decision maker. Marginal notations throughout the chapter point out locations where each question is addressed. Finally, the questions are answered at the end of the chapter.

Decision Makers' Perspective
These sections appear throughout the text to illustrate how accounting information is put to work in today's firms. With the CPA exam placing greater focus on application of skills in realistic work settings, these boxes help your students gain an edge that will remain with them as they enter the workplace.

Earnings Management
With 86 percent of intermediate accounting faculty teaching earnings management in their courses, Spiceland's integrated coverage of this key topic throughout the book is especially helpful.

Additional Consideration Boxes
These are "on the spot" considerations of important, but incidental or infrequent aspects of the primary topics to which they relate. Their parenthetical nature, highlighted by enclosure in Additional Consideration boxes, helps maintain an appropriate level of rigor of topic coverage without sacrificing clarity of explanation.

Ethical Dilemmas
Because ethical ramifications of business decisions impact so many individuals as well as the core of our economy, Ethical Dilemmas are incorporated within the context of accounting issues as they are discussed. These features lend themselves very well to impromptu class discussions and debates.

Broaden Your Perspective Cases
Finish each chapter with these powerful and effective cases, a great way to reinforce and expand concepts learned in the chapter.A great many events have impacted ccounting over the past few years, and Intermediate Accounting integrates every important development just where it belongs. Some examples include:

• Expanded coverage of Sarbanes-Oxley in Chapter 1, with additional coverage of SOX Section 404 in the internal control material of Chapter 7.
• The overview of the statement of cash flows has been expanded in Chapter 4.
• Chapter 10 has been rewritten to accommodate FASB Statement No. 153, "Exchanges of Nonmonetary Assets-An Amendment of APB Opinion No. 29."
• The previous Chapter 18, "Employee Benefit Plans," has been eliminated and its content integrated with companion topics in Chapters 17 and 19. A major impetus for the change is SFAS 123 (revised), "Share-Based Payment."
• Chapter 20, along with portions of several other chapters, has been revised and rewritten to reflect major changes in the way we report changes in accounting principles.
• The FedEx financial statements figure prominently in many of the text key cases. In response to feedback from our users, we've moved them to their own appendix at the back of the book, making them easier to access.
• A feature of previous editions, the Present Value Tables have been moved to the back endsheets to make them easier for students and instructors to quickly find, regardless of which Intermediate Accounting configuration they are using. For more details on the fourth edition's organization, see pages (xi-xii) of the Preface.