Intermediate Accounting
John Wiley & Sons Inc (Verlag)
978-1-394-25443-9 (ISBN)
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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.
DONALD E. KIESO, PhD, CPA, received his bachelor's degree from Aurora University and his doctorate in accounting from the University of Illinois. He has served as chairman of the Department of Accountancy and is currently the KPMG Emeritus Professor of Accountancy at Northern Illinois University. He has public accounting experience with Price Waterhouse & Co. (San Francisco and Chicago) and Arthur Andersen & Co. (Chicago) and research experience with the Research Division of the American Institute of Certified Public Accountants (New York). He has done post-doctorate work as a Visiting Scholar at the University of California at Berkeley and is a recipient of NIU's Teaching Excellence Award and four Golden Apple Teaching Awards. Professor Kieso is the author of other accounting and business books and is a member of the American Accounting Association, the American Institute of Certified Public Accountants, and the Illinois CPA Society. He has served as a member of the Board of Directors of the Illinois CPA Society, then AACSB's Accounting Accreditation Committees, the State of Illinois Comptroller's Commission, as Secretary-Treasurer of the Federation of Schools of Accountancy, and as Secretary-Treasurer of the American Accounting Association. Professor Kieso is currently serving on the Board of Trustees and Executive Committee of Aurora University, as a member of the Board of Directors of Kishwaukee Community Hospital, and as Treasurer and Director of Valley West Community Hospital. From 1989 to 1993, he served as a charter member of the National Accounting Education Change Commission. He is the recipient of the Outstanding Accounting Educator Award from the Illinois CPA Society, the FSA's Joseph A. Silvoso Award of Merit, the NIU Foundation's Humanitarian Award for Service to Higher Education, a Distinguished Service Award from the Illinois CPA Society, and in 2003 an honorary doctorate from Aurora University. JERRY J. WEYGANDT, PhD, CPA, is the Arthur Andersen Alumni Emeritus Professor of Accounting at the University of Wisconsin–Madison. He holds a PhD in accounting from the University of Illinois. Articles by Professor Weygandt have appeared in the Accounting Review, Journal of Accounting Research, Accounting Horizons, Journal of Accountancy, and other academic and professional journals. These articles have examined such financial reporting issues as accounting for price-level adjustments, pensions, convertible securities, stock option contracts, and interim reports. Professor Weygandt is author of other accounting and financial reporting books and is a member of the American Accounting Association, the American Institute of Certified Public Accountants, and the Wisconsin Society of Certified Public Accountants. He has served on numerous committees of the American Accounting Association and as a member of the editorial board of the Accounting Review; he also has served as President and Secretary Treasurer of the American Accounting Association. In addition, he has been actively involved with the American Institute of Certified Public Accountants and has been a member of the Accounting Standards Executive Committee (AcSEC) of that organization. He has served on the FASB task force that examined the reporting issues related to accounting for income taxes and served as a trustee of the Financial Accounting Foundation. Professor Weygandt has received the Chancellor's Award for Excellence in Teaching and the Beta Gamma Sigma Dean's Teaching Award. He is on the board of directors of M & I Bank of Southern Wisconsin. He is the recipient of the Wisconsin Institute of CPA's Outstanding Educator's Award and the Lifetime Achievement Award. In 2001, he received the American Accounting Association's Outstanding Educator Award.
1 The Environment and Conceptual Framework of Financial Reporting
2 The Accounting Information System
3 Income Statement, Related Information, and Revenue Recognition
4 Balance Sheet and Statement of Cash Flows
5 Accounting and the Time Value of Money
6 Cash and Receivables
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 Accounting for Pensions and Postretirement Benefits
20 Accounting for Leases
21 Accounting Changes and Error Analysis
22 Statement of Cash Flows
23 Full Disclosure in Financial Reporting
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
COMPANY INDEX
SUBJECT INDEX
| Erscheint lt. Verlag | 17.12.2024 |
|---|---|
| Verlagsort | New York |
| Sprache | englisch |
| Maße | 213 x 274 mm |
| Gewicht | 2948 g |
| Themenwelt | Wirtschaft ► Betriebswirtschaft / Management ► Rechnungswesen / Bilanzen |
| ISBN-10 | 1-394-25443-1 / 1394254431 |
| ISBN-13 | 978-1-394-25443-9 / 9781394254439 |
| Zustand | Neuware |
| Informationen gemäß Produktsicherheitsverordnung (GPSR) | |
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