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Cengage Learning
Intermediate Accounting: Financial Reporting and Analysis / Edition 2

Intermediate Accounting: Financial Reporting and Analysis / Edition 2


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Intermediate Accounting is changing the way instructors teach and students learn. The text provides students with a core body of knowledge on the traditional financial preparation issues—including the most recent pronouncements from the accounting standards boards and the implications of Sarbanes-Oxley—yet offers a streamlined approach more conceptual in nature than other texts. Authors Curt Norton, Mike Diamond, and Don Pagach recognize that the role of the accountant has expanded well beyond basic recording and reporting functions. Accounting professionals must lead businesses and interpret the implications of business transactions and industry events. This text responds to the demands students will face as future accountants, enabling them to think critically and to understand the "why" of accounting as well as the "how." The Second Edition integrates current accounting standards and combines print and electronic resources to ensure that students can practice the skills they need to succeed in the course. Within each chapter, the integration of financial statements from real companies provides a basis for comparison and analysis, while "Point/Counterpoint" features present contrasting perspectives on controversial accounting topics. Through CPA Exam Simulations and other web-based activities, students conduct research, prepare reports, communicate financial information, and apply critical-thinking and decision-making skills.

Product Details

ISBN-13: 9780618568147
Publisher: Cengage Learning
Publication date: 01/31/2006
Edition description: 2
Pages: 1040
Product dimensions: 8.70(w) x 10.90(h) x 1.50(d)

About the Author

Curtis L. Norton received his Ph.D. from Arizona State University and an M.B.A. from the University of South Dakota. Professor of Accounting at Northern Illinois University for more than 30 years, Dr. Norton earned the University Excellence Teaching Award and has published in The Journal of Accounting Education, CPA Review, and other journals. A member of the American Accounting Association and Financial Executives International, he also consults and conducts training for private and governmental authorities, banks, utilities, and others.

Table of Contents

I. Financial Concepts and Financial Statements 1. Accounting Foundations 2. Financial Reporting: The Cornerstone of a Market Economy 3. The Income Statement and Comprehensive Income Disclosures 4. The Balance Sheet 5. The Statement of Cash Flows and Other Significant Financial Disclosures II. The Measurement of Income and Assets 6. Revenue Recognition 7. Cash and Receivables 8. Inventory 9. Operating Assets: Acquisition, Cost Allocation, Impairment, and Disposal 10. Intangible Assets III. Financial Instruments and Liabilities 11. Investments: Debt and Equity Securities 12. Current Liabilities and Contingencies 13. Accounting for Long-Term Liabilities: Bonds and Notes Payable 14. Accounting for Leases 15. Pensions and Postretirement Plans 16. Accounting for Income Taxes IV. Stockholders' Equity and Cash Flows 17. Stockholders' Equity 18. Dilutive Securities and Earnings per Share 19. Revisiting the Statement of Cash Flows Appendix A. The Time Value of Money Appendix B. Official Pronouncements

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