Provides a decision maker's perspective to emphasize the professional judgment and critical thinking skills required of accountants.

Intermediate Accounting, 6th Edition, SpicelandThe Role of Accounting as an Information SystemChapter 1. Environment and Theoretical Structure of Financial AccountingChapter 2. Review of the Accounting ProcessChapter 3. The Balance Sheet and Financial DisclosuresChapter 4. The Income Statement and Statement of Cash FlowsChapter 5. Income Measurement and Profitability AnalysisChapter 6. Time Value of Money ConceptsEconomic ResourcesChapter 7. Cash and ReceivablesChapter 8. Inventories: MeasurementChapter 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 ImpairmentFinancial Instruments and LiabilitiesChapter 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 BenefitsChapter 18. Shareholders' Equity Additional Financial Reporting IssuesChapter 19. Share-Based Compensation and Earnings per ShareChapter 20. Accounting Changes and Error CorrectionsChapter 21. The Statement of Cash Flows RevisitedAppendix A: DerivativesAppendix B: Dell Annual ReportAppendix C: IFRS Comprehensive Case