Test Bank for Intermediate Accounting, 10th Edition, David Spiceland, Mark Nelson, Wayne Thomas, James Sepe

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Product details:

• ISBN-10 ‏ : ‎ 1260481956
• ISBN-13 ‏ : ‎ 978-1260481952
• Author:  David Spiceland; James Sepe

The Spiceland/Nelson/Thomas author team has created the new standard in Intermediate Accounting by providing students the most accessible, comprehensive, and current Intermediate Accounting learning system. The rigorous yet readable approach has won over instructors across the country while the coherent, consistent voice of this highly dedicated, 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 tenth edition continues to leverage Connect as the premier digital teaching and learning tool on the market.

Spiceland/Nelson/Thomas’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.

Table of contents:

Section 1: The Role of Accounting as an Information System

Ch. 1 Environment and Theoretical Structure of Financial Accounting

Ch. 2 Review of the Accounting Process

Ch. 3 The Balance Sheet and Financial Disclosures

Ch. 4 The Income Statement, Comprehensive Income, and the Statement of Cash Flows

Ch. 5 Time Value of Money Concepts

Ch. 6 Revenue Recognition

Section 2: Assets

Ch. 7 Cash and Receivables

Ch. 8 Inventories: Measurement

Ch. 9 Inventories: Additional Issues

Ch. 10 Property, Plant, and Equipment and Intangible Assets: Acquisition

Ch. 11 Property, Plant, and Equipment and Intangible Assets: Utilization and Disposition

Ch. 12 Investments

Section 3: Liabilities and Shareholders’ Equity

Ch. 13 Current Liabilities and Contingencies

Ch. 14 Bonds and Long-Term Notes

Ch. 15 Leases

Ch. 16 Accounting for Income Taxes

Ch. 17 Pensions and Other Postretirement Benefits

Ch. 18 Shareholders’ Equity

Section 4: Additional Finance Reporting Issues

Ch. 19 Share-Based Compensation and Earnings Per Share

Ch. 20 Accounting Changes and Error Corrections

Ch. 21 The Statement of Cash Flows Revisited

Appendix A: Derivatives

Appendix B: GAAP Comprehensive Case

Appendix C: IFRS Comprehensive Case

Present and Future Value Tables

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