Intermediate Accounting – Donald E. Kieso, Jerry J. Weygandt, Paul D. Kimmel – 13th Edition


Accounting is the most employable, sought-after major for 2009, according to entrylevel job site One reason for this interest is found in the statement by former Secretary of the Treasury and Economic Advisor to the President, Lawrence Summers. He noted that the single-most important innovation shaping our capital markets was the idea of generally accepted accounting principles (GAAP). We agree with Mr. Summers. Relevant and reliable financial information is a necessity for viable capital markets. Without it, our markets would be chaotic, and our standard of living would decrease.

This textbook is the market leader in providing the tools needed to understand what GAAP is and how it is applied in practice. Mastery of this material will be invaluable to you in whatever field you select.

Through many editions, this textbook has continued to reflect the constant changes taking place in the GAAP environment. This edition continues this tradition, which has become even more significant as the financial reporting environment is exploding with major change. Here are three areas of major importance that are now incorporated extensively into this edition of the text.

Based on extensive reviews, focus groups, and interactions with other intermediate accounting instructors and students, we have developed a number of new pedagogical features and content changes, designed both to help students learn more effectively and to answer the changing needs of the course.

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  • Chapter 1. Financial accounting and accounting standards
    Chapter 2. Conceptual framework un derlyi ng fi nancial 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 and 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
    Chapter 13. Current liabilities and contingencies
    Chapter 14. Long-term liabilities
    Chapter 15. Stockholders’ 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
  • Citation

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