Intermediate Accounting

This intermediate accounting text links accounting principles to the central activities of a business. A user/decision making approach, combined with the necessary coverage of GAAP, prepares the student to understand accounting in terms of a business' activities, which reflects the broadening definition of accounting today. The text's efficient format does not overwhelm students, and its accessible style provides a nice alternative to more encyclopedic, reference-book approaches. The book offers a nice blend of the core concepts of accounting principles, with procedural applications. This approach is supplemented with the most expansive set of end-of-chapter material on the market, thorough integration of today's hot topics (it's the only intermediate text that has an entire chapter on Earnings Management), as well as a robust selection of student and instructor print and technology resources.