Includes bibliographical references and index.

Part I: FINANCIAL REPORTING AND STATEMENTS: OBJECTIVES, CONCEPTS, AND ANALYSIS. 1. The Demand for and Supply of Financial Accounting Information. 2. Financial Reporting: Its Conceptual Framework. 3. Review of a Company's Accounting System. 4. The Balance Sheet and the Statement of Shareholders' Equity. 5. The Income Statement and the Statement of Cash Flows. Time Value of Money Module. Part II: BUSINESS OPERATING ACTIVITIES. 6. Cash and Receivables. 7. Inventories: Cost Measurement and Flow Assumptions. 8. Inventories: Special Valuation Issues. 9. Current Liabilities and Contingent Obligations. Part III: INVESTING ACTIVITIES. 10. Property, Plant, and Equipment: Acquisition and Subsequent Investments. 11. Depreciation, Depletion, Impairment, and Disposal. 12. Intangibles. 13. Investments and Long-Term Receivables. Part IV: FINANCING ACTIVITIES. 14. Financing Liabilities: Bonds and Long-Term Notes Payable. 15. Contributed Capital. 16. Retained Earnings and Earnings Per Share. Part V: SPECIAL TOPICS IN FINANCIAL REPORTING. 17. Advanced Issues in Revenue Recognition. 18. Accounting for Income Taxes. 19. Accounting for Post-Retirement Benefits. 20. Accounting for Leases. 21. The Statement of Cash Flows. 22. Accounting for Changes and Errors. Appendix A: Starbucks Financial Statements (full report). Appendix B: List of the Official Pronouncements of the AICPA and FASB. Appendix C: List of the Official Pronouncements of the IASB. Appendix D: Brief Guide to Key Differences Between IFRS and GAAP by Chapter.

Wahlen/Jones/Pagach’s INTERMEDIATE ACCOUNTING, 2E and CengageNOWv2 help you understand and manage the rigor and time requirements of the Intermediate course before that first exam. And, at the same time, other resources help you keep on track, building confidence in your own knowledge and mastery, helping you succeed. All of this is accomplished without sacrificing the book’s approachable writing style that uses recognizable, familiar companies such as an ongoing Starbucks case, and examples from familiar companies, such as Coca Cola, Louis Vuitton, and Nestle.