Intermediate Accounting, 3e, by Spiceland/Sepe/Tomassini will gain support in traditional and technology-driven accounting departments, especially those looking for a more concise, decision-making text that reinforces challenging concepts via CD-ROM. The revision of this text is based around a Learning System. The revision of this Learning System was built on improving the clarity of the chapters, emphasizing more decision-making in order to prepare students for the changes taking place on the CPA exam, acknowledging the diversity of students and their learning styles by creating supplemental materials to assure the success of every student, and creating a consistent text and supplemental package for both students and instructor's giving us the best possible intermediate text on the market. Returning to the Third edition is the award winning Coach CD-ROM. The Coach CD-ROM is a multimedia product integrating audio and video clips, animated illustrations, cases, and alternative reading material that helps students comprehend some of the more difficult topics associated with intermediate accounting. Designed specifically for the Spiceland text, instructors and students will find these learning tools placed strategically throughout the text. This is the most comprehensive Learning System in Intermediate Accounting. At only 1120 pages (300 pages less than the average intermediate accounting text), Spiceland/S/T has not sacrificed content for pages. Instead, the authors have created a very flexible text with a student friendly writing style that focuses on explaining not just how to apply a procedure, but why it's applied.