Intermediate Accounting Author:John Cumming, Clayton A. Hock, Lanny G. Chasteen, Richard E. Flaherty, Melvin C. O'Connor This instructor's guide is designed to accompany the text "Intermediate Accounting". The main text is characterized by its integration of conceptual and procedural material and by its building-block approach to more difficult topics. The whys and hows of accounting are taught from the outset and alternative accounting procedures are described an... more »d evaluated. The building-block approach first presents a theoretical/historical background, then explains accounting fundamentals. In addition, the book reinforces concepts and procedures with exhibits and end-of-chapter summaries.« less