Intermediate Accounting / Edition 9

Intermediate Accounting / Edition 9

ISBN-10:
125972266X
ISBN-13:
9781259722660
Pub. Date:
02/15/2017
Publisher:
McGraw-Hill Professional Publishing
ISBN-10:
125972266X
ISBN-13:
9781259722660
Pub. Date:
02/15/2017
Publisher:
McGraw-Hill Professional Publishing
Intermediate Accounting / Edition 9

Intermediate Accounting / Edition 9

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Overview

Intermediate Accounting is quickly becoming the most popular resource in its field due to its rigorous yet readable approach to coursework and the coherent, consistent voice of the author team. The Spiceland team is committed to providing current, comprehensive, and clear coverage of intermediate accounting, and the ninth edition continues to leverage Connect as the premier digital teaching and learning tool on the market.


Spiceland excels in fully preparing students for the CPA exam and their future careers through the material’s highly acclaimed conversational writing style, carefully tuned pedagogy, and wealth of online tools. Spiceland helps students develop a better understanding of both theoretical and practical concepts, guiding them to a more complete mastery of accounting principles.

The new ninth edition fully integrates the latest FASB updates, including:


  • Leases (ch. 15)

  • Financial instruments (ch. 12)

  • Revenue recognition (ch. 5)



  • An extensive collection of NEW technology assets highlight further enhancements in this edition, such as:
  • Concept Overview Videos
  • Excel Simulations
  • General Ledger Problems
  • Accounting Cycle Review
  • Improved Connect user interface



  • Product Details

    ISBN-13: 9781259722660
    Publisher: McGraw-Hill Professional Publishing
    Publication date: 02/15/2017
    Edition description: Older Edition
    Pages: 1408
    Product dimensions: 8.70(w) x 11.00(h) x 1.90(d)
    Age Range: 18 Years

    About the Author

    Wayne Thomas is the W. K. Newton Chair in Accounting at the University of Oklahoma, where he teaches introductory financial accounting and intermediate accounting. He received his bachelor’s degree in accounting from Southwestern Oklahoma State University, and his master’s and PhD in accounting from Oklahoma State University. Professor Thomas has won teaching awards at the university, college, and departmental levels, and has received the Outstanding Educator Award from the Oklahoma Society of CPAs. Wayne is also a co-author on McGraw-Hill’s best-selling Financial Accounting, with David Spiceland and Don Herrmann.


    His primary research interests are in markets-based accounting research, financial disclosures, financial statement analysis, and international accounting issues. He previously served as an editor of The Accounting Review and has published articles in a variety of journals including The Accounting Review, Journal of Accounting and Economics, Journal of Accounting Research, Review of Accounting Studies, and Contemporary Accounting Research. He has won several research awards, including the American Accounting Association’s Competitive Manuscript Award. Professor Thomas enjoys various activities such as tennis, basketball, golf, and crossword puzzles, and most of all, he enjoys spending time with his wife and kids.




    David Spiceland is Accounting Professor Emeritus at the University of Memphis. He received his BS degree in finance from the University of Tennessee, his MBA from Southern Illinois University, and his PhD in accounting from the University of Arkansas.


    Professor Spiceland’s primary research interests are in earnings management and educational research. He has published articles in a variety of journals including The Accounting Review, Accounting and Business Research, Journal of Financial Research, Advances in Quantitative Analysis of Finance and Accounting, and most accounting education journals: Issues in Accounting Education, Journal of Accounting Education, Advances in Accounting Education, The Accounting Educators’ Journal, Accounting Education, The Journal of Asynchronous Learning Networks, and Journal of Business Education. David has received university and college awards and recognition for his teaching, research, and technological innovations in the classroom. David is a co-author on McGraw-Hill’s best-selling Intermediate Accounting text, with Mark Nelson and Wayne Thomas.


    David enjoys playing basketball, is a former all-state linebacker, and is an avid fisherman. Cooking is a passion for David, who served as sous chef for Paula Deen at a Mid-South Fair cooking demonstration.



    Mark Nelson is the Anne and Elmer Lindseth Dean and Professor of Accounting at Cornell University’s S. C. Johnson Graduate School of Management. He received his BBA degree from Iowa State University and his MA and PhD degrees from The Ohio State University.

    Professor Nelson has won ten teaching awards, including an inaugural Cook Prize from the American Accounting Association. Professor Nelson’s research focuses on decision making in financial accounting and auditing. His research has been published in the Accounting Review; the Journal of Accounting Research; Contemporary Accounting Research; Accounting, Organizations and Society; and several other journals. He has received the American Accounting Association’s Notable Contribution to Accounting Literature Award, as well as the AAA’s Wildman Medal for work judged to make a significant contribution to practice.

    Professor Nelson served three terms as an area editor of The Accounting Review and is a member of the editorial boards of several journals. He also served for four years on the FASB’s Financial Accounting Standards Advisory Council.

    Table of Contents

    SECTION 1
    The Role of Accounting as an Information System
    1. Environment and Theoretical Structure of Financial Accounting
    2 Review of the Accounting Process
    3. The Balance Sheet and Financial Disclosures
    4. The Income Statement, Comprehensive Income, and the Statement of Cash Flows
    5. Revenue Recognition
    6. Time Value of Money Concepts

    SECTION 2
    Assets
    7. Cash and Receivables
    8. Inventories: Measurement
    9. Inventories: Additional Issues
    10. Property, Plant, and Equipment and Intangible Assets: Acquisition
    11. Property, Plant, and Equipment and Intangible Assets: Utilization and Disposition
    12. Investments

    SECTION 3
    Liabilities and Shareholders' Equity
    13. Current Liabilities and Contingencies
    14. Bonds and Long-Term Notes
    15. Leases
    16. Accounting for Income Taxes
    17. Pensions and Other Postretirement Benefits
    18. Shareholders’ Equity

    SECTION 4
    Additional Financial Reporting Issues
    19. Share-Based Compensation and Earnings Per Share
    20. Accounting Changes and Error Corrections
    21. The Statement of Cash Flows Revisited

    Appendix A: Derivatives
    Appendix B: U.S. GAAP Comprehensive Case
    Appendix C: IFRS Comprehensive Case
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