Book cover for Intermediate Accounting

Intermediate Accounting

Donald E. Kieso, Jerry J. Weygandt, Terry D. Warfield

ISBN #9780470374948

13th Edition

695 Questions

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7,109 Students Helped

Homework Questions

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Summary

Intermediate Accounting is a comprehensive guide that methodically explores the foundational and advanced concepts essential for precise financial reporting and sound decision-making. The book navigates through critical areas such as GAAP application, the time value of money, revenue recognition, and the nuanced treatment of assets, liabilities, and equity, while also addressing ethical challenges and regulatory frameworks that shape modern accounting practices. It interweaves detailed explanations of key topics—including inventory valuation, intangible assets, tax implications, lease accounting, and full-disclosure requirements—with practical insights into methodological approaches like pro forma reporting and the management of dilutive securities. Overall, the text provides a structured pathway for both understanding and applying complex accounting principles, ensuring clarity, consistency, and transparency in financial analysis.

Chapters & Topics Covered

Chapter 1

Financial Accounting and Accounting Standards

Chapter 2

Conceptual framework Underlying Financial Accounting

Chapter 3

The Accounting Information System

Chapter 4

Income Statement and Related Information

Chapter 5

Balance Sheet and Statement of Cash Flows

Chapter 6

Accounting and the Time Value of Money

Chapter 7

Cash amd Receivables

Chapter 8

Valuation of Inventories: A Cost-Basis Approach

Chapter 9

Inventories: Additional Valuation Issues

Chapter 10

Acquisition and Disposition of Property, Plant, and Equipment

Chapter 11

Depreciation, Impairments, and Depletion

Chapter 12

Intangible Assets

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Chapter 13

Current Liabilities and Contingencies

Chapter 14

Long-Term Liabilities

Chapter 15

Stockholder's Equity

Chapter 16

Dilutive Securities and Earnings Per Share

Chapter 17

Investments

Chapter 18

Revenue Recognition

Chapter 19

Accounting for Income Taxes

Chapter 20

Accounting for Pensions and Postretirement Benefits

Chapter 21

Accounting for Leases

Chapter 22

Accounting Changes and Error Analysis

Chapter 23

Statement of Cash Flows

Chapter 24

Full Disclosure in Financial Reporting

Popular Video Solutions

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Problem 1

What are some of the costs of providing accounting information? What are some of the benefits of accounting information? Describe the cost-benefit factors that should be considered when new accounting standards are being proposed.

Paul A.

Paul A.   Numerade Educator

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Problem 2

What is the basic accounting problem created by the monetary unit assumption when there is significant inflation? What appears to be the FASB position on a stable monetary unit?

Prashant Bana

Prashant Bana   Numerade Educator

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Problem 3

"A worksheet is a permanent accounting record, and its use is required in the accounting cycle." Do you agree? Explain.

Prashant Bana

Prashant Bana   Numerade Educator

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Problem 4

What is the nature of an installment sale? How do installment sales differ from ordinary credit sales?

Oluwadamilola Ameobi

Oluwadamilola Ameobi   Numerade Educator

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Problem 5

Why is it necessary to develop a definitional framework for the basic elements of accounting?

Alexander Cheng

Alexander Cheng   Numerade Educator

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Problem 6

Crowe Company purchased a heavy-duty truck on July 1 $2007,$ for $\$ 30,000 .$ It was estimated that it would have a useful life of 10 years and then would have a trade-in value of $\$ 6,000$. The company uses the straight-line method. It was traded on August 1,2011 , for a similar truck costing $\$ 42,000 ; \$ 16,000$ was allowed as trade-in value (also fair value) on the old truck and $\$ 26,000$ was paid in cash. A comparison of expected cash flows for the trucks indicates the exchange lacks commercial substance. What is the entry to record the trade-in?

Oluwadamilola Ameobi

Oluwadamilola Ameobi   Numerade Educator

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