"Intermediate Accounting" provides students with a core body of
knowledge and a solid foundation in the necessary procedures, yet
offers a streamlined approach more conceptual in nature than other
texts. Authors Norton, Diamond, and Pagach recognize that the role
of the accountant has expanded well beyond basic recording and
reporting functions. Accounting professionals must lead businesses
and interpret the implications of business transactions and
industry events. This text responds to the demands students will
face as future accountants, enabling them to think critically and
to understand the "why" of accounting as well as the "how."
A combination of print and electronic resources ensure that
students can practice the skills they need to succeed in the
course. Real financial statements provide a basis for comparison
and analysis, while "Point/Counterpoint" features present
contrasting perspectives on controversial accounting topics.
Through CPA Exam Simulations and other web-based activities,
students conduct research, prepare reports, communicate financial
information, and apply critical-thinking and decision-making
- While maintaining a preparer-based approach, the text
introduces a user orientation that emphasizes analysis and
interpretation of financial statements.
- This streamlined text presents a core body of knowledge,
verified through research with academicians and practitioners.
- "Financial Reporting Cases" open each chapter and present
business strategies employed by real companies. Real financial
statements of two or more contrasting companies, generally within
the same industry, are introduced in most chapters as a basis for
- End-of-chapter assignment material--while requiring students to
prepare statements and solve problems based on quantitative
data--also include skills-based components designed to develop
students' communication, research, analysis, and decision-making
skills.CPA Exam Simulations and other web-based activities provide
additional opportunities for students to practice researching and
interpreting standards, preparing reports, using spreadsheets,
communicating financial information, and applying critical-thinking
skills.Coverage of ethics and corporate responsibility issues is
introduced in a number a ways: dedicated chapter sections on
ethics; critical-thinking questions tied to learning objectives;
end-of-chapter cases; and unique "Point/Counterpoint" spreads,
which present the contrasting viewpoints of prominent financial
professionals on controversial accounting issues.Bridge tutorial
software integrated with the text's review chapter (Chapter 1)
includes a series of interactive tutorials designed to reinforce
accounting transactions, review the debit/credit mechanism, and
provide a foundation for the preparation of financial statements.
Part of the Student CD-ROM, this resource brings students up to
speed quickly and is included with new "Intermediate Accounting"
texts.Eduspace, a web-based online homework system, includes a set
of algorithmic exercises and problems, providing students with
ample practice opportunities. Students can complete text
assignments online, submit them electronically, and receive
immediate feedback. Completed assignments are automatically graded
and entered into the online gradebook, saving instructors valuable
time. The platform also includes alink to CPAexcel, an online CPA
exam review course.
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