Preface

To the Student

The purpose of this study guide is to help you to improve your success rate in solving accounting homework assignments and in answering accounting exam questions. For each chapter we include the following:

OVERVIEW To briefly introduce the chapter topics and their importance.
STUDYSTEPS To discuss the business transactions or issues pertinent to the chapter topics, including an analysis of key recognition, measurement, and disclosure issues.
TIPS To alert you to common pitfalls and misconceptions and remind you of important terminology, concepts, and relationships that are relevant to answering specific questions or solving certain problems.
EXERCISES To provide you with a selection of problems representative of homework assignments that an intermediate accounting student may encounter.
MULTIPLE CHOICE To provide you with a selection of multiple-choice questions that are representative of common exam questions covering topics in the chapter.
PURPOSES To identify the essence of each question or exercise and link it to the text material.
SOLUTIONS To show you the appropriate solution for each exercise and multiple-choice question presented.
EXPLANATIONS To give you the details of how selected solutions were derived and explain why things are done as shown.
APPROACHES To coach you on the particular model, computational format, or other strategy to be used to solve particular problems. To teach you how to analyze and solve multiple-choice ...

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