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Intermediate Accounting / Edition 7

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Overview

In balancing conceptual and procedural intermediate financial accounting material, the eighth edition of this text offers students a strong foundation on which to build an understanding of today's accounting information needs. With up-to-date content and redesigned pedagogy, this text will assist students in gaining a clear understanding of the topics key to success in both their careers as professional accountants and their goal of passing the CPA examination.
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Editorial Reviews

From the Publisher
"Keep up the great work! I would like to see this book marketed more as one that helps students. Can you help me get through to the other faculty at my school?"

"In general, I was quite impressed with the text. I think it is as technical as Kieso, but far superior in addressing some of the concepts and providing material for application. . . . Thanks for the opportunity to review—it introduced me to the text and I will consider it for class."

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Product Details

  • ISBN-13: 9780538854993
  • Publisher: Cengage South-Western
  • Publication date: 6/28/1996
  • Series: AC - Intermediate Accounting Series
  • Edition description: Older Edition
  • Edition number: 7
  • Pages: 1087
  • Product dimensions: 8.74 (w) x 11.09 (h) x 1.89 (d)

Meet the Author

Loren Nikolai is the Ernst & Young Professor in the School of Accountancy at the University of Missouri-Columbia (MU). He received his B.A. and M.B.A. from St. Cloud State University and his Ph.D. from the University of Minnesota. Professor Nikolai has taught at the University of Wisconsin and at the University of North Carolina, Chapel Hill. Professor Nikolai has received numerous teaching awards. He is the recipient of the MU Student-Athlete Advisory Council 2004 Most Inspiring Professor Award, the University of Missouri System 1999 Presidential Award for Outstanding Teaching, the MU Alumni Association 1996 Faculty Award, the MU College of Business 1994 Accounting Professor of the Year Award, the Missouri Society of CPAs 1993 Outstanding Accounting Educator of the Year Award, the MU 1992 Kemper Fellowship for Teaching Excellence, the St. Cloud State University 1990 Distinguished Alumni Award, and the Federation of Schools of Accountancy 1989 Faculty Award of Merit. He holds a CPA certificate in the state of Missouri and previously worked for the 3M Company. Professor Nikolai is the lead author of INTERMEDIATE ACCOUNTING and has also been an author on four other accounting textbooks. Professor Nikolai has published numerous articles professional journals, and has made numerous presentations around the country on curricular and pedagogical issues in accounting education and was advisor for Beta Alpha Psi for twenty years. Professor Nikolai is a member of the American Accounting Association, the American Institute of Certified Public Accountants (AICPA), and the Missouri Society of CPAs (MSCPA). He has chaired and served on numerous committees of the AICPA, the MSCPA, and Federation of Schools of Accountancy (FSA), and the AAA. He is past president of the FSA and currently is serving on the Board of Directors of the MSCPA.

John D. Bazley, Ph.D., CPA, is the John J. Gilbert Professor in School of Accountancy of the Daniels College of Business at the University of Denver, where he has received numerous teaching awards, including the University's Distinguished Teaching Award. Professor Bazley earned a B.A. from the University of Bristol in England and an M.S. and Ph.D. from the University of Minnesota. He has taught at the University of North Carolina at Chapel Hill and holds a CPA certificate in the state of Colorado. He has taught national professional development classes for a major CPA firm and was consultant for another CPA firm. Professor Bazley is the coauthor of INTERMEDIATE ACCOUNTING and has also been an author on three other accounting texts. Professor Bazley has published articles in professional journals, and is also a coauthor of a monograph on environmental accounting published by the National Association of Accountants. Professor Bazley is a member of the American Institute of Certified Public Accountants, the Colorado Society of CPAs (CSCPA), and the American Accounting Association. He is a member of the Board of Trustees of the Educational Foundation of the CSCPA. He has recently appeared as an expert witness for the Securities and Exchange Commission and as a consultant for a defendant in a securities fraud case.

Dr. Jefferson P. Jones is an Associate Professor of Accounting in the School of Accountancy at Auburn University. He received his Bachelor's in Accounting and Master of Accountancy degrees from Auburn University and his Ph.D. from Florida State University. His research interests focus on financial accounting, specifically investigating the quality of reported accounting information, and accounting education. He has published articles in numerous journals, including Advances in Accounting, Review of Quantitative Finance and Accounting, Issues in Accounting Education, International Journal of Forecasting, and The CPA Journal. Dr. Jones has received numerous teaching awards, including the Auburn University Beta Alpha Psi Outstanding Teaching Award (seven times); the Auburn University Outstanding Master of Accountancy Professor Teaching Award (five times); the Auburn University Outstanding Distance Master of Accountancy Teaching Award (two times); and the Auburn University College of Business McCartney Teaching Award. In addition, he has made numerous presentations around the country on research and pedagogical issues. He holds a CPA certificate in the state of Alabama (inactive) and is a member of the American Accounting Association, the American Institute of Certified Public Accountants (AICPA), and the Alabama Society of CPAs (ASCPA). He has public accounting experience as an auditor for Deloitte and Touche. Dr. Jones is also a co-author of CORNERSTONES OF FINANCIAL ACCOUNTING. He is married, has two children, and enjoys playing golf and watching college football.

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Table of Contents

PART I FINANCIAL REPORTING: CONCEPTS, FINANCIAL STATEMENTS, AND RELATED DISCLOSURES 1 The Environment of Financial Reporting 2 Financial Reporting: Its Conceptual Framework 3 The Balance Sheet and Statement of Changes in StockholdersU Equity 4 The Income Statement and Statement of Cash Flows 5 Additional Aspects of Financial Reporting and Financial Analysis PART II FINANCIAL REPORTING: ASSET MEASUREMENT AND INCOME DETERMINATION 6 Cash and Receivables 7 Inventories: Cost Measurement and Flow Assumptions 8 Inventories: Special Valuation Issues 9 Property, Plant, and Equipment: Acquisition and Disposal 10 Depreciation and Depletion 11 Intangibles PART III FINANCIAL REPORTING: VALUATION OF LIABILITIES AND INVESTMENTS 12 Current Liabilitites and Contingencies 13 Long-Term Liabilities and Receivables 14 Investments PART IV FINANCIAL REPORTING: STOCKHOLDERSU EQUITY 15 Contributed Capital 16 Earnings Per Share and Retained Earnings PART V FINANCIAL REPORTING: SPECIAL TOPICS 17 Income Recognition and Measurement of Net Assets 18 Accounting for Income Taxes 19 Accounting for Postemployment Benefits 20 Accounting for Leases 21 The Statement of Cash Flows 22 Accounting Changes and Errors APPENDICES A The Coca-Cola Company 1994 Annual Report: Financial Section B List of Official Pronouncements of the AICPA and FASB

C Review of the Accounting Process D Compound Interest E Primary and Fully Diluted Earnings Per Share

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