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Intermediate Accounting (ISBN 9780470374948) offers solid information on accounting principles as well as up-to-date tools (including GLS and Excel support) that students need to cope with the ever-changing accounting profession. Donald E. Kieso, Jerry J. Weygandt, and Terry D. Warfield start the book off with chapters on financial accounting and...
Intermediate Accounting (ISBN 9780470374948) offers solid information on accounting principles as well as up-to-date tools (including GLS and Excel support) that students need to cope with the ever-changing accounting profession. Donald E. Kieso, Jerry J. Weygandt, and Terry D. Warfield start the book off with chapters on financial accounting and accounting standards, conceptual framework underlying financial accounting, the accounting information system, income statement and related information, balance sheet and statement of cash flow, and accounting and the time value of money. The textbook also covers cash and receivables, valuation of inventories as a cost-basis approach, acquisition and disposition of property, plant, and equipment, depreciation, impairments, and depletion, intangible assets, and current liabilities and contingencies. Other topics discussed include long-term liabilities, stockholder's equity, dilutive securities and earnings per share, investments, revenue recognition, and accounting for income taxes. There are separate sections for pensions and postretirement benefits, accounting for leases, accounting changes and error analysis, statement of cash flows, and full disclosure in financial reporting. Authors Kieso, Weygandt, and Warfield have revised this new edition extensively. All the chapters were given new questions, exercises, and problems to aid learning assessment. The authors have also added new international reporting cases to teach students how to analyze financial statements of international companies. All chapters in Intermediate Accounting open with interesting stories to help students see the how theories are applied in the real business world. Those who need to prep for the CPA may use the online supplement, which has an excellent study guide and exercises.
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