Name: Intermediate Accounting
Price: 94.99 USD
Availability: InStock
ISBN: 9780136946694

Intermediate Accounting, 3rd Edition, is a textbook that incorporates accounting standards and regulations to help learners prepare for the CPA exam. The volume emphasizes conceptual framework fundamentals, critical thinking, and disciplined problem-solving.

Broad thematic coverage introduces the financial reporting environment, reporting theory, and applied accounting research alongside a review of the accounting cycle. The text also examines foundational financial statements, including net income, comprehensive income, financial position, and cash flows.

A central educational feature directs students to work directly with real company financials. By analyzing authentic financial reports, learners practice exercising professional judgment to form reasoned accounting estimates and evaluate organizational statements.

Chapter 1: The Financial Reporting Environment
Chapter 2: Financial Reporting Theory
Chapter 3: Judgment and Applied Financial Accounting Research
Chapter 4: Review of the Accounting Cycle
Chapter 5: Statements of Net Income and Comprehensive Income
Chapter 6: Statements of Financial Position and Cash Flows and the Annual Report
Chapter 7: Accounting and the Time Value of Money
Chapter 8: Revenue Recognition (Current Standard)
- • Revenue Recognition (Previous Standards) ONLINE
Chapter 9: Short-Term Operating Assets. Cash and Receivables
Chapter 10: Short-Term Operating Assets. Inventory
Chapter 11: Long-Term Operating Assets. Acquisition, Cost Allocation, and Derecognition
Chapter 12: Long-Term Operating Assets. Departures from Historical Cost
Chapter 13: Operating Liabilities and Contingencies
Chapter 14: Financing Liabilities
Chapter 15: Accounting for Stockholders' Equity
Chapter 16: Investments in Financial Assets
Chapter 17: Accounting for Income Taxes
Chapter 18: Accounting for Leases (New Standard)
- • Accounting for Leases (Current Standards) ONLINE
Chapter 19: Accounting for Employee Compensation and Benefits
Chapter 20: Earnings per Share
Chapter 21: Accounting Changes and Error Analysis
Chapter 22: The Statement of Cash Flows