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Intermediate Accounting, 2nd edition

Published by Pearson (January 10, 2018) © 2019

  • 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 2nd Edition incorporates the latest accounting standards and regulations. After reading 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 (New Converged Standard) 
    Revenue Recognition (Current 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

Appendix: Accounting for Warranty Costs (Current Standards) Online 

14. Financing Liabilities 
15. Accounting for Stockholders’ Equity 
16. Investing 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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