Intermediate Accounting, 3rd edition

Published by Pearson (September 7, 2021) © 2022

  • Elizabeth A. Gordon Temple University
  • Jana S. Raedy University of North Carolina
  • Alexander J. Sannella Rutgers Business School
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Accountants don't just memorize rules, they develop the judgment and decision-making skills needed to form accounting estimates and critically evaluate financial statements. With its focus on conceptual framework fundamentals and critical thinking, Intermediate Accounting gives you the opportunity to develop problem-solving skills, apply judgment, and work with real company financials.

The 3rd Edition incorporates the latest accounting standards and regulations. With this text, you should be ready to pass the CPA exam, and be able to think like a real accountant.

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

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