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Intermediate Accounting by Donald Kieso, Jerry Weygandt, and Terry Warfield has always been, and continues to be, the gold standard. Through significant updates, the 18th Edition presents a refreshed, accessible, and modern approach with new perspectives that help connect students to the what, the why, and the how of accounting information.
In the intermediate accounting course, it can be difficult for students to understand the technical details and retain and recall core course topics. To move beyond basic understanding, students work through new integrated practice right at the point of learning and high-quality assessment at varying levels, helping them to learn concepts more efficiently and create connections between topics and real-world application.
Throughout the course, students also work through various hands-on activities including Critical Thinking Cases, Excel Templates, and Analytics in Action problems, all within the chapter context. These applications help students develop an accounting decision-making mindset and improve the professional judgement and communication skills needed to be successful in the profession.
With Intermediate Accounting, 18th Edition, you will be able to spark efficient and effective learning, help create the bridge to student success, and inspire and prepare students to be the accounting professionals of tomorrow.
Contents
1 The Environment and Conceptual Framework of Financial Reporting
1.1 Financial Reporting Environment 1-2
1.2 Conceptual Framework 1-11
1.3 Assumptions and Principles 1-18
1.4 Major Challenges in Financial Reporting 1-27
Analytics in Action Big Data for Big Decisions 1-30
2 The Accounting Information System
2.1 Accounting Information System 2-2
2.2 Analyze and Record Business Transactions 2-8
Analytics in Action This System Is Full of Data 2-19
2.3 Adjusting Entries 2-23
2.4 Preparing Financial Statements 2-37
2.5 Financial Statements for a Merchandising Company 2-45
Appendix 2A: Cash-Basis Accounting versus Accrual-Basis Accounting 2-48
Appendix 2B: Using Reversing Entries 2-54
Appendix 2C: Using a Worksheet: The Accounting Cycle Revisited 2-56
3 Income Statement, Related Information, and Revenue Recognition
3.1 Income Statement 3-2
Analytics in Action Income Statement Dashboards 3-8
3.2 Reporting Special Income Items 3-11
3.3 Stockholders' Equity Statements 3-19
3.4 Revenue Recognition—The Fundamentals 3-21
3.5 Quality of Earnings 3-29
Appendix 3A: Accounting Changes and Errors 3-33
4 Balance Sheet and Statement of Cash Flows
4.1 Balance Sheet 4-1
4.2 Statement of Cash Flows 4-16
Appendix 4A: Additional Information 4-26
Appendix 4B: Ratio Analysis—A Reference 4-33
5 Accounting and the Time Value of Money
5.1 Basic Time Value Concepts 5-2
5.2 Single-Sum Problems 5-8
5.3 Annuities (Future Value) 5-14
5.4 Annuities (Present Value) 5-21
5.5 Other Time Value of Money Issues 5-27
Analytics in Action Using Present Value for Investment Analysis 5-31
Appendix 5A: Technology Tools for Time Value of Money Problems 5-34
Time Value of Money Tables 5-60
6 Cash and Receivables
6.1 Cash 6-1
6.2 Receivables 6-6
6.3 Valuation of Accounts Receivable 6-13
Analytics in Action Predicting the Future 6-19
6.4 Notes Receivable 6-20
6.5 Other Issues 6-28
Appendix 6A: Cash Controls 6-36
Appendix 6B: Collectibility Assessment Based on Expected Cash Flows 6-42
7 Valuation of Inventories: A Cost-Basis Approach
7.1 Inventory Issues 7-2
7.2 Goods and Costs Included in Inventory 7-8
7.3 Which Cost Flow Assumption to Adopt? 7-14
7.4 Special Issues Related to LIFO 7-24
7.5 Effect of Inventory Errors 7-32
Analytics in Action Inventory Matters 7-35
8 Inventories: Additional Valuation Issues
8.1 Lower-of-Cost-or-Net Realizable Value 8-2
8.2 Lower-of-Cost-or-Market 8-7
Analytics in Action Role of Big Data in Inventory 8-11
8.3 Other Valuation Approaches 8-13
8.4 The Gross Profit Method of Estimating Inventory 8-19
8.5 Retail Inventory Method 8-22
8.6 Presentation and Decision Analysis 8-31
9 Acquisition and Disposition of Property, Plant, and Equipment
9.1 Property, Plant, and Equipment 9-2
9.2 Interest Costs During Construction 9-10
9.3 Valuation of Property, Plant, and Equipment 9-16
9.4 Costs Subsequent to Acquisition 9-26
9.5 Disposition of Property, Plant, and Equipment 9-32
Analytics in Action Capital Expenditure Trends 9-34
Appendix 9A: Accounting for Contributions 9-35
10 Depreciation, Impairments, and Depletion
10.1 Depreciation—A Method of Cost Allocation 10-2
10.2 Impairments 10-15
10.3 Depletion 10-20
10.4 Presentation and Decision Analysis 10-25
Analytics in Action A Better Way to Estimate 10-28
Appendix 10A: Income Tax Depreciation 10-29
11 Intangible Assets
11.1 Intangible Asset Issues 11-2
11.2 Types and Presentation of Intangible Assets 11-8
11.3 Goodwill 11-17
Analytics in Action Goodwill Hunting? 11-21
11.4 Research and Development Costs 11-25
12 Current Liabilities and Contingencies
12.1 Current Liabilities 12-2
12.2 Unearned Revenues 12-14
12.3 Contingencies 12-19
12.4 Presentation and Decision Analysis 12-29
Analytics in Action Current Ratio Analysis Can Lead to Innovation 12-34
13 Long-Term Liabilities
13.1 Bonds Payable 13-2
13.2 Extinguishment of Debt 13-17
13.3 Long-Term Notes Payable 13-19
13.4 Reporting and Analyzing Liabilities 13-28
Analytics in Action Helping to Put Debt into Perspective 13-34
Appendix 13A: Troubled-Debt Restructuring 13-34
14 Stockholders' Equity
14.1 Corporate Capital 14-2
14.2 Reacquisition of Shares 14-17
14.3 Dividend Policy 14-24
14.4 Presentation and Decision Analysis of Stockholders' Equity 14-36
Analytics in Action Track Those Ratios! 14-40
Appendix 14A: Dividend Preferences and Book Value per Share 14-40
15 Dilutive Securities and Earnings per Share
15.1 Dilutive Securities 15-2
15.2 Stock Warrants 15-7
15.3 Stock Compensation Plans 15-11
15.4 Basic Earnings per Share 15-23
15.5 Diluted Earnings per Share 15-28
Analytics in Action Earnings per Share versus Net Income 15-37
Appendix 15A: Accounting for Stock-Appreciation Rights 15-39
Appendix 15B: Comprehensive Earnings per Share Example 15-42
16 Investments
16.1 Investments in Debt Securities 16-1
16.2 Investments in Equity Securities 16-14
16.4 Other Financial Reporting Issues 16-23
Analytics in Action Risky Retirement 16-33
Appendix 16A: Accounting for Derivative Instruments 16-34
Appendix 16B: Fair Value Disclosures 16-50
17 Revenue Recognition
17.1 Fundamentals of Revenue Recognition 17-2
17.2 The Five-Step Process Revisited 17-6
17.3 Accounting for Revenue Recognition Issues 17-21
Analytics in Action Are You Going to Keep That? 17-23
17.4 Presentation and Disclosure 17-34
Appendix 17A: Long-Term Construction Contracts 17-39
Appendix 17B: Revenue Recognition for Franchises 17-51
18 Accounting for Income Taxes
18.1 Fundamentals of Accounting for Income Taxes 18-2
18.2 Additional Considerations 18-15
18.3 Accounting for Net Operating Losses 18-23
18.4 Financial Statement Presentation 18-30
Analytics in Action Visualizing Taxes 18-36
Appendix 18A: Comprehensive Example of Interperiod Tax Allocation 18-38
Appendix 18B: Accounting for Net Operating Loss Carrybacks 18-44
19 Accounting for Pensions and Postretirement Benefits
19.1 Fundamentals of Pension Plan Accounting 19-2
19.2 Using a Pension Worksheet 19-12
19.3 Prior Service Cost (PSC) 19-16
19.4 Gains and Losses 19-20
19.5 Reporting Pension Plans in Financial Statements 19-29
Analytics in Action Pension De-Risking 19-37
Appendix 19A: Accounting for Postretirement Benefits 19-39
20 Accounting for Leases
20.1 The Leasing Environment 20-2
20.2 Accounting for Finance Leases 20-12
20.3 Accounting for Operating Leases 20-22
20.4 Special Lease Accounting Problems 20-29
Appendix 20A: Sale-Leasebacks 20-41
Appendix 20B: Direct Financing Lease (Lessor) 20-45
21 Accounting Changes and Error Analysis
21.1 Accounting Changes 21-1
21.2 Other Accounting Changes 21-14
21.3 Accounting Errors 21-18
21.4 Error Analysis 21-25
Appendix 21A: Changing from or to the Equity Method 21-36
22 Statement of Cash Flows
22.1 Overview of Statement of Cash Flows 22-2
22.2 Preparing the Statement of Cash Flows 22-6
22.3 Net Cash Flow from Operating Activities—Direct Method 22-19
22.4 Special Problems in Statement Preparation 22-26
Analytics in Action Cash Flow Analysis 22-35
22.5 Use of a Worksheet 22-37
23 Full Disclosure in Financial Reporting
23.1 Full Disclosure Principle 23-2
23.2 Disclosure Issues 23-7
23.3 Auditor's and Management's Reports 23-22
23.4 Current Reporting Issues 23-29
Appendix 23A: Basic Financial Statement Analysis 23-34
Appendix A Private Company Accounting A-1
A.1 The Private Company Council (PCC) A-1
A.2 Private Company Alternatives for Intangible Assets and Goodwill A-2
A.3 Summary A-6
Appendix B Specimen Financial Statements: The Procter & Gamble Company B-1
Appendix C Specimen Financial Statements: The Coca-Cola Company C-1
Appendix D Specimen Financial Statements: PepsiCo, Inc. D-1
Company Index
Subject Index
List of Accounts
