Intermediate Accounting OLC
Information Center
Codification Updates
Table of Contents
About the Authors
Sample Chapter
Feature Summary
What's New
iPod Content
MH Homework Manager

Student Edition
Instructor Edition
Intermediate Accounting, 5/e

J. David Spiceland, University of Memphis
James F. Sepe, Santa Clara University
Mark W. Nelson, Cornell University
Lawrence A. Tomassini, The Ohio State University

ISBN: 0073526878
Copyright year: 2009

Feature Summary

CPA and CMA Exam Questions
Each chapter includes a set of multiple choice questions pertaining to issues in those chapters that have appeared in previous Certified Management Accountants (CMA) and Certified Public Accountant (CPA) exams. These not only provide your students with additional practice on questions in multiple choice format, but also make them aware of the alternative certification route many of them will take as they pursue careers in corporate accounting.

Star problems are a new feature in the fifth edition.  These are problems (more than one-third new) in each chapter that are designated by a <a onClick="'/olcweb/cgi/pluginpop.cgi?it=jpg::::/sites/dl/free/0073526878/588542/star.JPG','popWin', 'width=NaN,height=NaN,resizable,scrollbars');" href="#"><img valign="absmiddle" height="16" width="16" border="0" src="/olcweb/styles/shared/linkicons/image.gif"> (0.0K)</a> to indicate that they are particularly challenging, requiring students to combine multiple concepts or requiring judgment beyond explicit explanation in chapter discussions. 

Kaplan CPA Exam Simulations
Students sitting for the new computerized CPA exam will confront an interface unlike any they have encountered before; from finding information in a research database to entering data into a spreadsheet, the CPA exam doesn't look or act like any other software program. Spiceland includes Kaplan CPA Simulations for most chapters, allowing students to practice Intermediate Accounting concepts in a web-based interface identical to that used in the actual CPA exam. There will be no hesitation or confusion when your students sit for the real exam: they will know exactly what they need to do.

McGraw-Hill's Homework Manager
McGraw-Hill's Homework Manager is a web-based supplement that duplicates problem structures directly from the end-of-chapter material in Intermediate Accounting, using algorithms as needed to provide a limitless supply of online self-graded practice for students, or assignments and tests with unique versions of every problem. Assignments are graded automatically, with the results stored in your private gradebook. Detailed results let you see at a glance how each student does on an assignment or an individual problem; you can even see how many tries it took them to solve it. Students can use McGraw-Hill's Homework Manager on a schedule that's convenient to them, receiving guided feedback every step of the way.

McGraw-Hill's Homework Manager Plus
McGraw-Hill's Homework Manager Plus combines the power of Homework Manager with the latest interactive learning technology to create a comprehensive, fully integrated online study package. Students using Homework Manager Plus can access not only Homework Manager itself, but the interactive online textbook as well. Far more than a textbook on a screen, this resource is completely integrated into Homework Manager, allowing students working on assignments to click a hotlink and instantly review the appropriate material in the textbook. By including Homework Manager Plus with your textbook adoption, you are giving your students a vital edge as they progress through the course and ensuring that the help they need is never more than a mouse click away.

Online Learning Center (OLC)
Today's students are every bit as comfortable using a web browser as they are reading a printed book. That's why we offer an Online Learning Center (OLC) that follows Intermediate Accounting chapter-by-chapter. It doesn't require any building or maintenance on your part, and is ready to go the moment you and your students type in the URL. As your students study, they can refer to the OLC Website for such benefits as:

  • Self-grading quizzes
  • iPod content, including quizzes and PowerPoints
  • Audio narrated PowerPoints
  • FASB pronouncements, summaries, and updates
  • Class activities and projects
  • Alternate exercises and problems
  • Check figures
  • Accounting and financial information
  • Text updates

A secured Instructor Resource Center stores your essential course materials to save you prep time before class. The Instructor's Resource Manual, Solutions, PowerPoints, and sample syllabi are now just a couple of clicks away. You will also find useful packaging information and transition notes. The OLC Website also serves as a doorway to other technology solutions such as PageOut, which is free to Intermediate Accounting adopters.

Coach is our award-winning tutorial software designed to help students understand critical accounting concepts. First, Coach actually provides spoken, narrated feedback as it helps students work through problems, rather than acting as just a reservoir of content that couldn't fit in the text. Second, the concept, content, and execution of Coach have been driven by and are part of the philosophy of the text authors. Coach helps students master challenging material through a clear, step-by-step model. Coaching Illustrations are animated illustrations and examples similar to those found in the text that walk students through difficult concepts in a step-by-step manner. Look for the Coach icon in the text to identify these illustrations. Show the Coach What You Know provides students with a fun and interactive way to quiz themselves on key terminology and concepts.

Brief Exercises
A much-requested feature, the Brief Exercises offer the opportunity for concise, step-by-step reinforcement before moving on to more complex exercises, problems, and cases.

Financial Reporting Cases
Each chapter opens with a Financial Reporting Case that places the student in the role of the decision-maker, engaging the student in an interesting situation related to the accounting issues to come. Then, the cases pose questions of the student in the role of decision maker. Marginal notations throughout the chapter point out locations where each question is addressed. Finally, the questions are answered at the end of the chapter.

Decision Maker’s Perspective
These sections appear throughout the text to illustrate how accounting information is put to work in today's firms. With the CPA exam placing greater focus on application of skills in realistic work settings, these boxes help your students gain an edge that will remain with them as they enter the workplace.

Additional Consideration Boxes
These are "on the spot" considerations of important, but incidental or infrequent aspects of the primary topics to which they relate. Their parenthetical nature, highlighted by enclosure in Additional Consideration boxes, helps maintain an appropriate level of rigor of topic coverage without sacrificing clarity of explanation.

Ethical Dilemmas
Because ethical ramifications of business decisions impact so many individuals as well as the core of our economy, Ethical Dilemmas are incorporated within the context of accounting issues as they are discussed. These features lend themselves very well to impromptu class discussions and debates.

Broaden Your Perspective Cases
Finish each chapter with these powerful and effective cases, a great way to reinforce and expand concepts learned in the chapter. A great many events have impacted accounting over the past few years, and Intermediate Accounting integrates every important development just where it belongs.

To obtain an instructor login for this Online Learning Center, ask your local sales representative. If you're an instructor thinking about adopting this textbook, request a free copy for review.