Intermediate Accounting, 3e, by Spiceland/Sepe/Tomassini will gain support in traditional and technology-driven accounting departments, especially those looking for a more concise, decision-making text that reinforces challenging concepts via CD-ROM. The revision of this text is based around a "Learning System." The revision of this "Learning System" was built on improving the clarity of the chapters, emphasizing more decision-making in order to prepare students for the changes taking place on the CPA exam, acknowledging the diversity of students and their learning styles by creating supplemental materials to assure the success of every student, and creating a consistent text and supplemental package for both students and instructor's giving us the best possible intermediate text on the market. Returning to the Third edition is the award winning "Coach" CD-ROM. The Coach CD-ROM is a multimedia product integrating audio and video clips, animated illustrations, cases, and alternative reading material that helps students comprehend some of the more difficult topics associated with intermediate accounting. Designed specifically for the Spiceland text, instructors and students will find these learning tools placed strategically throughout the text. This is the most comprehensive Learning System in Intermediate Accounting. At only 1120 pages (300 pages less than the average intermediate accounting text), Spiceland/S/T has not sacrificed content for pages. Instead, the authors have created a very flexible text with a student friendly writing style that focuses on explaining not just how to apply a procedure, but why it's applied. GradeSummit(TM) is a dynamic self-assessment and exam preparation service for students and instructors. Detailed diagnostic analysis of strengths and weaknesses enables efficient and effective study for students and effortless information for instructors. Find out more at www.gradesummit.com.|Reorganization of Chapters 3, 4, and 5. Based on extensive market feedback, the authors rearranged these chapters so that the basic financial statements are presented contiguously in Chapters 3 and 4. Consequently, the balance sheet is now covered before presenting the income measurement material.|Chapter 4 - Early coverage of Earnings Management/Earnings Quality. Part "A" of this chapter, the income statement, has been restructured by framing the discussion of income statement presentation within the context of earnings quality/earnings management. As one of the HOTTEST topics in the news today, Earnings Quality refers to the ability of reported earnings (income) to predict a company's future earnings. Financial analysts evaluate a company's earnings quality by attempting to separate a company's transitory earnings effects from its permanent earnings. This analysis is critical to investment decisions.|Update on Pronouncement Drafts FAS No. 132 (revised 2003) - Employers' Disclosures about Pensions and Other Postretirement Benefits-an amendment of FASB Statements No. 87, 88, and 106 FAS No. 150, Accounting for Financial Instruments with Characteristics of both Liabilities and Equity Accounting Changes and Error Corrections -a replacement of APB Opinion 20 Exchanges of Productive Assets - an amendment of APB Opinion No. 29. Accounting for Stock-Based Compensation: A Comparison of FASB Statement No. 123, Accounting for Stock-Based Compensation, and its related interpretations. Expanded coverage of the Sarbanes Oxley Act in Chapter 1|CPA Review IntegrationIn 2004 McGraw-Hill/Irwin will provide you and your students with a true CPA Exam experience By exposing students to those skills now necessary to succeed both in their careers and on the computerized CPA Exam - Research, Analysis, Judgment, Understanding and Communication - your students will now be exposed to these requirements in their intermediate accounting course through our new CPA Review simulations. Several simulations tied to the text will be available on the bookżs website. |Decision Makers' Perspective - sections added to various chapters throughout the text to help students learn how to apply the knowledge they learn in class to the real world after graduation. Earnings Management topics are often revisited in these sections of the text. 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.|Updated real-world examples featuring a variety of companies such as Microsoft, Ford, and Gap, Inc. help students understand theoretical concepts by studying the decisions made by progressive companies.|Updated FASB Pronouncements - 130, 131, 132, 133, 137, 141-146 all incorporated throughout the text with material detailing the impacts of these pronouncements.|Revenue Recognition - Revenue recognition has become one of the hottest financial reporting issues. The most frequently cited issue in federal class action litigation is improper revenue recognition. Complex business transactions, particularly for high technology companies, make revenue recognition a difficult task, one that needs to be thoroughly understood by students.|Chapter 14, Bonds and Long-Term Notes, has been reorganized to create greater flexibility in the choice of topics to be covered. 3 Parts: Postretirement Benefits Other than Pensions, Stock-Based Compensation Plans, and Other Compensation Prior to Retirement.|Coverage of accounting errors expanded in Chapter 22 - Using Enron's error correction experience as backdrop. These topics will show the relevance of accounting to students.|Updated Computerized Test Bank - Each chapter of the TB has a planning grid that classifies each question according to the primary learning objective and the level of learning that it tests. Learning levels, based on a form of Bloom's educational taxonomy, divides questions as follows: Level One - Knows terms & facts. Level Two - Understands Principles and Concepts. Level Three - Applies Principles and Concepts. Many questions have been revised or updated from the 2e test bank, several redundant ones have been eliminated and many new ones have been included. The new questions emphasize more critical thinking and increased emphasis on interpreting information from real world financial statements and disclosures.|Online Learning Center- The OLC is a dynamic website providing students with added material that traditionally has been available at an additional cost. The Spiceland OLC includes quizzes, practice sets, articles, Excel Templates, PPT Slides, Electronic Cases, Check Figures, FASB Pronouncement Summaries, links to Relevant News and References, and Flash Cards. There are also 60 Real-Time, Real-World Electronic cases. Each case has solutions and links to other websites. The OLC is free with the purchase of a new text. (www.mhhe.com/spiceland3e)|Expanded coverage of comprehensive income. Comprehensive income, as covered in the first and second editions, will now include real-world disclosure examples and presentations.|Coach CD-ROM - The Coach CD-ROM is an interactive CD-ROM that is fully integrated throughout the text, helping students understand some of the more difficult topics surrounding Intermediate Accounting. This 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 illustrations, electronic cases, review exercises, and additional journal readings.|Author-written supplements - The Spiceland author team writes all primary supplements to ensure a perfect fit between the text and supporting materials.|Conceptual Emphasis - Spiceland is more conceptual in how it successfully explains not just how to account for something, but why you account for it in a particular manner.|Flexibility - The author team has organized the chapters 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.|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 - 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 ask 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 use 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.|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.|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.|McGraw-Hillżs Knowledge Gateway - The Complete Resource for Teaching Online Courses. McGraw-Hill/Irwin, in partnership with Eduprise, is proud to bring this unique service to instructors. This comprehensive Website contains a wealth of information for any professor interested in teaching online. Level one is available to any instructor browsing our Website. Level two is reserved for McGraw-Hill customers and contains access to free technical and instructional design assistance. For more details, visit is McGraw-Hillżs unique point-and click course Website tool, enabling you to create a full-featured, professional quality course Website without knowing HTML coding. With PageOut you can post your syllabus online, assign McGraw-Hill Online Learning Center or eBook content, add links to important off-site resources, and maintain student results in the online grade book. You can send class announcements, copy your course site to share with colleagues, and upload original files. PageOut is free for every McGraw-Hill/Irwin user and, if youżre short on time, we even have a team ready to help you create your site!|You can customize this text with McGraw-Hill/Primis Online. A digital database offers you the flexibility to customize your course including material from the largest online collection of textbooks, readings, and cases. Primis leads the way in customized eBooks with hundreds of titles available at prices that save your students over 20% off bookstore prices. Additional information is available at 800-228-0634.|PowerWeb. This online reservoir of discipline-specific news articles and essays offer a great way to keep your course current, while complementing textbook concepts with real-world applications. Articles and essays from leading periodicals and niche publications in specific disciplines are reviewed by professors like you to ensure fruitful search results every time. PowerWeb also offers current news, weekly updates with assessment, interactive exercises, Web research guide, study tips, and much more! Edition. Your students can subscribe to 15 weeks of Business Week for a specially priced rate of $8.25 in addition to the price of the text. Students will receive a pass code card shrink-wrapped with their new text. The card directs students to a Website where they enter the code and then gain access to BusinessWeekżs registration page to enter address info and set up their print and online subscription as well. |Wall Street Journal Edition. Your students can subscribe to the Wall Street Journal for 15 weeks at a specially priced rate of $20.00 in addition to the price of the text. Students will receive a "How To Use the WSJ" handbook plus a pass code card shrink-wrapped with the text. The card directs students to a Website where they enter the code and then gain access to the WSJ registration page to enter address info and set up their print and online subscription, and also set up their subscription to Dow Jones Interactive online for the span of the 15-week period. |Standard & Poorżs Educational Version of Market Insight. McGraw-Hill/Irwin is proud to partner with Standard & Poorżs to offer access to the Educational Version of Standard & Poorżs Market Insight(c). This rich online resource provides six years of financial data for over 370 top companies. The password-protected Website is the perfect way to bring real data into todayżs classroom. This is free with selected McGraw-Hill titles, and is available for an extra $5 with additional titles. Contact your rep for more information or visit www.mhhe.com/edumarketinsight.
Informacje dodatkowe o Intermediate Accounting With Coach CD NetTutor PowerWeb:
Wydawnictwo: angielskie
Data wydania: b.d
Kategoria: Ekonomia
ISBN:
978-0-07-111824-8
Liczba stron: 0
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