Thinking Critically

With this text, students gain a well-balanced appreciation of the accounting profession. As Hoyle 9e introduces them to the field’s many aspects, it often focuses on past controversies and present resolutions. The text shows the development of financial reporting as a product of intense and considered debate that continues today and will in the future.

Readability

The writing style of the eight previous editions has been highly praised. Students easily comprehend chapter concepts because of the conversational tone used throughout the book. The authors have made every effort to ensure that the writing style remains engaging, lively, and consistent.

Real-World Examples

Students are better able to relate what they learn to what they will encounter in the business world after reading these frequent examples. Quotations, articles, and illustrations from Forbes, The Wall Street Journal, Time, and BusinessWeek are incorporated throughout the text. Data have been pulled from business, not-for-profit, and government financial statements as well as official pronouncements.

Discussion Questions

This feature facilitates student understanding of the underlying accounting principles atwork in particular reporting situations. Similarto minicases, these questions help explainthe issues at hand in practical terms. Manytimes, these cases are designed to demonstrateto students why a topic is problematicand worth considering.

CPA Simulations

Hoyle et al.’s CPA Simulations, powered by Kaplan, are found in Chapters 3, 5, 10, 17, and 18 of the 9th edition. Simulations are set up in the text and completed online at the 9th edition Web site (mhhe.com/hoyle9e). This allows students to practice advanced accounting concepts in a Web-based interface identical to that used in the actual CPA exam. There will be no hesitation or confusion when students sit for the real exam; they will know exactly how to maneuver through the computerized test.

End-of-Chapter Materials

As in previous editions, the end-of-chapter material remains a strength of the text. The sheer number of questions, problems, and Internet assignments tests and therefore expands the students’knowledge of chapter concepts. Excel Spreadsheet Assignments extend specific problems and are located on the 9th edition Web site at mhhe.com/hoyle9e. An Excel icon appears next to those problems that have corresponding spreadsheet assignments. “Develop Your Skills” asks questions that address the four skills students need to master to pass the CPA exam: Research, Analysis, Spreadsheet, and Communication. An icon indicates when these skills are tested.