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I N T E R M E D I A T E A C C O U N T I N G
Clear, Connected, Complete: The Big Picture
of Accounting
From the smallest mom-and-pop retailer to the largest multinational corporation, businesses
of all sizes are recognizing that accounting professionals are no longer simply
“number crunchers” but rather essential partners in achieving the fundamental goals
of their organization.
Intermediate Accounting, 17e provides a powerful connection to accounting
careers with:
A Clear organization based around the essential interrelationship between accounting
procedures and the activities of business. The order of the text chapters flows with a
traditional balance sheet presentation without sacrificing links to business activities. The
result is a more balanced treatment of coverage for instructors and students alike.
Connected and relevant coverage that examines the issues that are driving accounting
in today’s business environment, such as fair value, valuation, and International
Financial Reporting Standards.
Complete and engaging pedagogy that enhances the learning experience and prepares
students for an evolving accounting profession. Each learning objective in the text
is supplemented with a Why and How framework. This feature provides students with a
snapshot of why things are accounted for the way they are before being asked how the
information is used in making decisions.
Superior technology, which allows instructors to pick and choose precisely the educational
resources they want to accompany this text. CengageNOWTM Express offers a complete
technology solution with interactive homework assignments that help students tackle
the course’s most difficult concepts.
CLEAR and Forward-Thinking Organization
No other text works this hard to demonstrate accounting’s integral importance to an
organization’s decision-making capabilities. The innovative structure is unsurpassed
in preparing students to serve as trusted advisors on the front lines of business.
In an effort to streamline the sequence of chapters in the text, the table of contents
accounts for a more traditional balance sheet order of topics while still maintaining
the structure of covering topics as they relate to business activities. The investing
chapters fall before the financing chapters, which results in a more familiar order of
presentation for instructors and students.
Part 1—Foundations of Financial Accounting provides students with the fundamentals
of financial accounting and concludes with a module that covers the Time
Value of Money as well as a new module on Fair Value.
Part 2—Routine Activities of a Business gets down to business, integrating
accounting into management by exploring operating and investing activities.
Part 3—Additional Activities of a Business examines financing activities, leases,
income taxes, and employee compensation.
Part 4—Other Dimensions of Financial Reporting rounds out the comprehensive
coverage with earnings per share; derivatives, contingencies, business segments,
and interim reports; accounting changes; and financial statement analysis, as well as
the addition of a new chapter, Accounting in a Global Market
17
ISBN-13: 978-0-324-5
NONE
Accounting
English
South-Western Cengage Learning
2010
USA
1-1489
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