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Full Description
Intermediate Accounting continues to be the gold standard when it comes to helping students connect the what, how, and why of accounting. Through strategic content updates and the integration of a clear, student friendly pedagogy, the 19th Edition offers a refreshed, modern approach designed to spark effective learning and inspire the next generation of accounting professionals.
With this new edition, the authors have focused on enhancing the readability and accessibility of the text, while also ensuring the inclusion of cutting-edge topics. Conversations on ESG, Crypto assets, and emerging technologies like AI have been added to drive student engagement and increase the connection between concepts learned in class and their relevance to the industry today.
To help students move beyond rote memorization and into a deeper understanding of course concepts, Intermediate Accounting integrates practice opportunities at the point of learning. The end of chapter materials feature a wealth of high-quality assessment questions as well, including brief exercises, exercises, analysis problems, short answer questions, and Multiple-choice questions. These problems are scaffolded in difficulty to better support student learning, and often involve the application of key concepts into real world scenarios. Students will also have the chance to 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 a deeper understanding of course material, while building confidence in their critical thinking and decision-making skills.
Contents
1. The Environment and Conceptual Framework of Financial Reporting
2. Accounting Information System
3. Income Statement and Revenue Recognition
4. Balance Sheet and Statement of Cash Flows
5. Time Value of Money
6. Cash and Accounts Receivable
7. Valuation of Inventories: A Cost-Basis Approach
8. Inventories: Additional Valuation Issues
9. Acquisition and Disposition of Property, Plant, and Equipment
10. Depreciation, Impairments, and Depletion
11. Intangible Assets
12. Current Liabilities and Contingencies
13. Long-Term Liabilities
14. Stockholders' Equity
15. Dilutive Securities and Earnings per Share
16. Investments
17. Revenue Recognition
18. Accounting for Income Taxes
19. Pensions
20. Leases
21. Accounting Changes and Error Analysis
22. Statement of Cash Flows
23. Full Disclosure
Appendix A: Private Company Accounting
Appendix B: Specimen Financial Statements Procter & Gamble Company
Appendix C: Specimen Financial Statements The Coca-Cola Company
Appendix D: Specimen Financial Statements PepsiCo, Inc.
Appendix E: Accounting for Derivative Instruments
Appendix F: Environmental, Social, and Governance Reporting
Appendix G: Disaggregation of Income Statement Expenses *E-text only
