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ISBN10: 1264134525 | ISBN13: 9781264134526
Intermediate Accounting
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The Spiceland/Nelson/Thomas/Winchel author team has created the new standard in Intermediate Accounting by providing students with the most accessible, comprehensive, and current Intermediate Accounting learning system. The rigorous yet readable approach has won over instructors across the country, while the conversational and consistent voice of this highly dedicated and deeply engaged author team has significantly improved student understanding.
The Spiceland team is committed to providing current, comprehensive, and clear coverage of Intermediate Accounting, and the newest edition continues to leverage Connect as the premier digital teaching and learning tool on the market. Spiceland/Nelson/Thomas/Winchel’s Intermediate Accounting excels in fully preparing students for the CPA exam and their future careers through the materials’ highly acclaimed conversational writing style, carefully tuned pedagogy, and wealth of online tools. The authors help students develop a better understanding of both theoretical and practical concepts, guiding them to a more complete mastery of accounting principles.
Chapter 1: Environment and Theoretical Structure of Financial Accounting
Chapter 2: Review of the Accounting Process
Chapter 3: The Balance Sheet and Financial Disclosures
Chapter 4: The Income Statement, Comprehensive Income, and the Statement of Cash Flows
Chapter 5: Time Value of Money Concepts
Chapter 6: Revenue Recognition
Section 2: Assets
Chapter 7: Cash and Receivables
Chapter 8: Inventories: Measurement
Chapter 9: Inventories: Additional Issues
Chapter 10: Property, Plant, and Equipment and Intangible Assets: Acquisition
Chapter 11: Property, Plant, and Equipment and Intangible Assets: Utilization and Disposition
Chapter 12: Investments
Section 3: Liabilities and Shareholders’ Equity
Chapter 13: Current Liabilities and Contingencies
Chapter 14: Bonds and Long-Term Notes
Chapter 15: Leases
Chapter 16: Accounting for Income Taxes
Chapter 17: Pensions and Other Postretirement Benefits
Chapter 18: Shareholders’ Equity
Section 4: Additional Financial Reporting Issues
Chapter 19: Share-Based Compensation and Earnings per Share
Chapter 20: Accounting Changes and Error Corrections
Chapter 21: The Statement of Cash Flows Revisited
Appendix
A: Derivatives
B: GAAP Comprehensive Case
C: IFRS Comprehensive Case
About the Author
David Spiceland
Mark Nelson
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.
Wayne Thomas
Jennifer Winchel
Jennifer Winchel is the Carman G. Blough Associate Professor of Accounting at the University of Virginia’s McIntire School of Commerce, where she teaches courses at both the undergraduate and graduate levels. She received her BA degree from Illinois Wesleyan University, her MAS from Northern Illinois University, and her PhD from the University of Texas at Austin. Prior to joining UVA, she was a faculty member at the University of South Carolina’s Darla Moore School of Business. While at SC, she won the Alfred G. Smith Award for excellence in teaching. She has public accounting experience as an audit manager for PwC.
Jennifer’s research focuses on decision making in financial accounting. Her research has been published in scholarly journals, such as The Accounting Review; Contemporary Accounting Research; and Accounting, Organizations, and Society. She has presented her research at a number of universities and scholarly conferences.
In her free time, Jennifer enjoys various activities with her husband and son. She especially loves traveling with her son for soccer.
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