Intermediate Accounting Author: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