For the Instructor

• Instructor’s Resource and Solutions Manual, revised by the text authors, includes the solutions to all discussion questions, end-of-chapter questions, and problems. It provides chapter outlines to assist instructors in preparing for class.

• Test Bank, revised by Ilene Persoff, CW Post Campus/ Long Island University, has been significantly updated in accordance with the new CPA exam and FASB standards. In addition, the number of questions in each chapter has been increased, offering a larger pool of material to choose from when creating a test.

• EZ Test Computerized Test Bank can be used to make different versions of the same test, change the answer order, edit and add questions, and conduct online testing. Technical support for this software is available at (800) 331-5094 or visit www.mhhe.com/eztest.

• PowerPoint® Presentations, revised by Dan Hubbard, Mary Washington University, deliver a complete set of slides covering many of the key concepts presented in each chapter.

• Excel Template Problems and Solutions, revised by Jack Terry of ComSource Associates, Inc., allow students to develop important spreadsheet skills by using Excel templates to solve selected assignments.

For the Student

• Study Guide/Working Papers ISBN 9780073344737; MHID 0073344737. Revised by Sharon O’Reilly, St. Mary’s University of Minnesota, this combination of study guide and working papers reinforces the book’s key concepts by providing students with chapter outlines, multiple-choice questions, and problems for each chapter in the text. In addition, this paperback contains all forms necessary for completing the end-of-chapter material.

• Excel Template Problems (mhhe.com/hoyle9e) are available on the Student Center of the text’s Online Learning Center. The software includes innovatively designed Excel templates that may be used to solve many complicated problems found in the book. These problems are identified by a logo in the margin.

• PowerPoint Presentations (mhhe.com/hoyle9e) are available on the Student Center of the text’s Online Learning Center. These presentations accompany each chapter of the text and contain the same slides that are available to the instructor.