NBJ11e_IM_preface - INSTRUCTORS MANUAL Intermediate...

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INSTRUCTOR’S MANUAL Intermediate Accounting Eleventh Edition Loren A. Nikolai Ernst & Young Professor School of Accountancy University of Missouri--Columbia John D. Bazley John J. Gilbert Professor School of Accountancy University of Denver Jefferson P. Jones PricewaterhouseCoopers Associate Professor School of Accountancy Auburn University
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iii PREFACE This Instructor's Manual is designed to aid in the preparation for teaching courses in which Intermediate Accounting (eleventh edition) by Nikolai, Bazley, and Jones is used. Each of the 23 chapters (and the Time Value of Money Module) in this manual corresponds to the textbook chapter and consists of a list of objectives, synopsis, lecture outline, instructional notes, and a content analysis of the chapter exercises and problems. Each of these is briefly summarized below. Objectives . Each chapter begins with a list of the concepts and procedures that students should understand and be able to complete upon careful study of the chapter. This list provides an overview of the learning goals for each chapter. Synopsis . A summary of the key points regarding each major topic of the chapter is included in the synopsis. This provides the instructor with a "refresher" of the chapter content and reduces the time needed to develop the lecture outline. Lecture Outline . A complete outline of all the major topics and sub-topics is presented for each chapter. This outline enables the instructor to quickly identify each of the important points which should be discussed in the chapter lecture. Extra space is included in this outline so that instructors may add their own notes where desired. Instructional Notes . Included in this section are helpful lecture notes. These notes may identify ways to explain difficult aspects of certain topics, suggest alternative methods of chapter coverage, or provide ideas for expanding the textual discussion. They include suggested IFRS coverage. These have been developed based upon the advice of students and the collective teaching experience of the authors.
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