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Intermediate Accounting

Loseblattwerk
1648 Seiten
2024 | 19th Revised edition
John Wiley & Sons Inc (Verlag)
978-1-394-25443-9 (ISBN)
CHF 198,90 inkl. MwSt
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Intermediate Accounting continues to be the gold standard when it comes to helping students connect the what, how, and why of accounting. Through strategic content updates and the integration of a clear, student friendly pedagogy, the 19th Edition offers a refreshed, modern approach designed to spark effective learning and inspire the next generation of accounting professionals.

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. TERRY D. WARFIELD, PhD, is the PwC Chair in Accounting at the University of Wisconsin—Madison. He received a BS and MBA from Indiana University and a PhD in accounting from the University of Iowa. Professor Warfield's area of expertise is financial reporting, and prior to his academic career, he worked for five years in the banking industry. He served as the Academic Accounting Fellow in the Office of the Chief Accountant at the U.S. Securities and Exchange Commission in Washington, D.C. from 1995-1996. Professor Warfield's primary research interests concern financial accounting standards and disclosure policies. He has published scholarly articles in The Accounting Review, Journal of Accounting and Economics, Research in Accounting Regulation, and Accounting Horizons, and he has served on the editorial boards of The Accounting Review, Accounting Horizons, and Issues in Accounting Education. He has served as president of the Financial Accounting and Reporting Section, the Financial Accounting Standards Committee of the American Accounting Association (Chair 1995-1996), and on the AAA-FASB Research Conference Committee. He also served on the Financial Accounting Standards Advisory Council of the Financial Accounting Standards Board and as a trustee of the Financial Accounting Foundation. Professor Warfield has received teaching awards at both the University of Iowa and the University of Wisconsin, and he was named to the Teaching Academy at the University of Wisconsin in 1995. Professor Warfield has developed and published several case studies based on his research for use in accounting classes. These cases have been selected for the AICPA Professor-Practitioner Case Development Program and have been published in Issues in Accounting Education. LAURA D. WILEY, PhD, cpa, is the Assistant Department Chair and distinguished instructor in the Department of Accounting at the E. J. Ourso College of Business, Louisiana State University (LSU). She also serves as the Director of International Experience for the E. J. Ourso College of Business in which she leads study abroad excursions to Central and South America and Europe. She joined the faculty at LSU in 1996 and teaches financial accounting and auditing courses. Dr. Wiley is active in the Society of Louisiana CPAs (LCPA), currently serving as a member at-large on the Board of Directors. She also served as the chair of the Accounting Education Issues committee from 2014 to 2023. In 2022, she was awarded the LSU Communication Across the Curriculum Outstanding Faculty Award. She also received the LSU Tiger Athletic Foundation Outstanding Instructor Award in 2019 and the LCPA's Distinguished Achievement in Education award in 2015. Dr. Wiley is co-author of an auditing textbook, currently in its second edition, also published by John Wiley & Sons, titled Auditing: A Practical Approach with Data Analytics. Dr. Wiley has consulted with large and small companies on accounting-related matters and conducted onsite training sessions for company employees. Over her career, she has also been a presenter at numerous CPE events and published in the Journal of Accounting Education. Prior to coming to LSU, she was an auditor with PricewaterhouseCoopers in Atlanta, Georgia. She earned her bachelor's degree in accounting from The University of Alabama, her master's degree in accounting from LSU, and her doctorate in human resource education and workforce development from LSU. She is an active licensed CPA in the state of Louisiana.

1. The Environment and Conceptual Framework of Financial Reporting

2. Accounting Information System

3. Income Statement and Revenue Recognition

4. Balance Sheet and Statement of Cash Flows

5. Time Value of Money

6. Cash and Accounts Receivable

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. Pensions

20. Leases

21. Accounting Changes and Error Analysis

22. Statement of Cash Flows

23. Full Disclosure

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

Appendix G: Disaggregation of Income Statement Expenses *E-text only

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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