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David Spiceland is Accounting Professor Emeritus at the University of Memphis. He received his BS degree in finance from the University of Tennessee, his MBA from Southern Illinois University, and his PhD in accounting from the University of Arkansas. Professor Spicelands primary research interests are in earnings management and educational research. He has published articles in a variety of journals including The Accounting Review, Accounting and Business Research, Journal of Financial Research, Advances in Quantitative Analysis of Finance and Accounting, and most accounting education journals: Issues in Accounting Education, Journal of Accounting Education, Advances in Accounting Education, The Accounting Educators Journal, Accounting Education, The Journal of Asynchronous Learning Networks, and Journal of Business Education. David has received university and college awards and recognition for his teaching, research, and technological innovations in the classroom. David is a co-author on McGraw-Hills best-selling Intermediate Accounting text, with Mark Nelson and Wayne Thomas. David enjoys playing basketball, is a former all-state linebacker, and is an avid fisherman. Cooking is a passion for David, who served as sous chef for Paula Deen at a Mid-South Fair cooking demonstration. Jim Sepe is an associate professor of accounting at Santa Clara University, where he teaches primarily intermediate accounting in both the undergraduate and graduate programs. Professor Sepe received his BS from Santa Clara University, MBA from the University of California Berkeley, and PhD from the University of Washington. Mark Nelson is the Anne and Elmer Lindseth Dean and Professor of Accounting at Cornell Universitys 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 Nelsons 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 Associations Notable Contribution to Accounting Literature Award, as well as the AAAs 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 FASBs Financial Accounting Standards Advisory Council. Wayne Thomas is the W. K. Newton Chair in Accounting at the University of Oklahoma, where he teaches introductory financial accounting and intermediate accounting. He received his bachelors degree in accounting from Southwestern Oklahoma State University, and his masters and PhD in accounting from Oklahoma State University. Professor Thomas has won teaching awards at the university, college, and departmental levels, and has received the Outstanding Educator Award from the Oklahoma Society of CPAs. Wayne is also a co-author on McGraw-Hills best-selling Financial Accounting, with David Spiceland and Don Herrmann. His primary research interests are in markets-based accounting research, financial disclosures, financial statement analysis, and international accounting issues. He previously served as an editor of The Accounting Review and has published articles in a variety of journals including The Accounting Review, Journal of Accounting and Economics, Journal of Accounting Research, Review of Accounting Studies, and Contemporary Accounting Research. He has won several research awards, including the American Accounting Associations Competitive Manuscript Award. Professor Thomas enjoys various activities such as tennis, basketball, golf, and crossword puzzles, and most of all, he enjoys spending time with his wife and kids.

Chapter 1: ENVIRONMENT AND THEORETICAL STRUCTURE OF FINANCIAL ACCOUNTINGChapter 2: REVIEW OF THE ACCOUNTING PROCESSChapter 3: THE BALANCE SHEET AND FINANCIAL DISCLOSURES Chapter 4: THE INCOME STATEMENT, COMPREHENSIVE INCOME, AND STATEMENT OF CASH FLOWSChapter 5: REVENUE RECOGNITION AND PROFITABILITY ANALYSISChapter 6: TIME VALUE OF MONEY CONCEPTSChapter 7: CASH AND RECEIVABLESChapter 8: INVENTORIES: MEASUREMENT Chapter 9: INVENTORIES: ADDITIONAL ISSUESChapter 10: PROPERTY, PLANT, AND EQUIPMENT AND INTANGIBLE ASSETS: ACQUISITION AND DISPOSITIONChapter 11: PROPERTY, PLANT, AND EQUIPMENT AND INTANGIBLE ASSETS: UTILIZATION AND IMPAIRMENTChapter 12: INVESTMENTSChapter 13: CURRENT LIABILITIES AND CONTINGENCIESChapter 14: BONDS AND LONG-TERM NOTESChapter 15: LEASESChapter 16: ACCOUNTING FOR INCOME TAXESChapter 17: PENSIONS AND OTHER POSTRETIREMENT BENEFIT PLANSChapter 18: SHAREHOLDERS' EQUITYChapter 19: SHARE-BASED COMPENSATION AND EARNINGS PER SHAREChapter 21: STATEMENT OF CASH FLOWS REVISITED