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Intermediate Accounting: Reporting and Analysis, 4th Edition

Jefferson P. Jones, Donald P. Pagach

  • Copyright 2024
  • {{checkPublicationMessage('Published', '2023-02-17T00:00:00+0000')}}
Starting At $77.95 See pricing and ISBN options
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Intermediate Accounting: Reporting and Analysis 4th Edition by Jefferson P. Jones/Donald P. Pagach
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Overview

Guide students in understanding the importance of accounting information and how that information is critical to others in business today with Wahlen/Jones/Pagach's INTERMEDIATE ACCOUNTING, 4E. Examples and cases from companies such as Starbucks, Coca-Cola, Apple, Louis Vuitton and Nestlé reinforce the book's unique business perspective on the actual consequences of financial accounting today. Students see the important role of accounting information for investors, creditors and other stakeholders. This edition's in-depth coverage also clearly addresses the latest accounting standards. Working with online learning platform CNOWv2, this edition boosts student confidence. An adaptive study plan, quick checks and demonstration videos offer thorough explanations, time-management tools and detailed remediation when needed. Leading algorithmic homework exercises allow you the flexibility to assign multiple versions of exercises for your students to build their confidence and expertise.

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Meet the Authors

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Jefferson P. Jones

Jefferson P. Jones is the PricewaterhouseCoopers associate professor of accounting at Auburn University. He received his bachelor's and master of accountancy degrees from Auburn University and his PhD in accounting from Florida State University. While earning his CPA, he worked for Deloitte & Touche. He has received numerous teaching awards, including the Outstanding Master of Accountancy Professor Award, the Beta Alpha Psi Outstanding Teaching Award (six times), the Auburn University College of Business McCartney Teaching Award, and the Auburn University School of Accountancy Teaching Award. In addition to writing an intermediate accounting text, he has published articles in Advances in Accounting, Review of Quantitative Finance and Accounting, Issues in Accounting Education, International Journal of Forecasting, The CPA Journal, Managerial Finance, Journal of Accounting and Finance Research and The Journal of Corporate Accounting and Finance. Jones has made numerous presentations around the country on research and pedagogical issues. He is a member of the American Accounting Association (AAA), the American Institute of Certified Public Accountants (AICPA), and the Alabama Society of CPAs (ASCPA).

Donald P. Pagach

Dr. Donald P. Pagach is Professor of Accounting at the Poole College of Management at North Carolina State University. He received his PhD from Florida State University and his BA and MA in accounting from the University of Wisconsin-Madison. His research interests focus on financial accounting and enterprise risk management, with a specific focus on forecasting and financial statement analysis. He has published articles in numerous journals, including Journal of Accounting Research, Contemporary Accounting Research, Journal of Accounting, Auditing and Finance and The CPA Journal. Dr. Pagach has been named a University Outstanding Teacher and has received awards for his research on Enterprise Risk Management. Previously, Dr. Pagach taught at Louisiana State University, and he gained public accounting experience working for Coopers and Lybrand as an auditor. He holds a CPA certificate in North Carolina and is a member of the American Accounting Association (AAA) and the American Institute of Certified Public Accountants (AICPA). In 2017, he was named the chair of the Financial Accounting and Reporting Examinations Committee for the AICPA, which oversees the CPA exam. Dr. Pagach is married, has three children, and enjoys traveling, especially if the trip includes a beach.

What's New

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  • CASES AND EXAMPLES PROVIDE SUPERIOR CONTEXT AND ENCOURAGE CRITICAL THINKING. A continuing case features Clorox, while examples from other highly recognizable companies, such as Coca-Cola, help students understand why accounting information is important. Students also gain a better understanding of the implications that accounting information holds for today's financial statement users.

Features

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  • CNOWv2 HELPS ELEVATE STUDENT THINKING. Powerful digital content addresses each stage of the learning process, from motivation to mastery. CNOWv2 motivates and prepares students to learn with practice opportunities that better equip them for the exam and success in the course. Carefully crafted tools assist students in making connections and seeing the big picture.
  • "REAL REPORTS" MOTIVATE STUDENTS TO APPLY CONCEPTS. This unique feature enables students to interact with excerpts from actual annual reports, analyze the information and apply what they have learned by answering corresponding questions.
  • UNIQUE APPROACH EMPHASIZES WHY ACCOUNTING MATTERS USING POSITIVE EXAMPLES. Chapter-opening vignettes and memorable examples highlight why accounting information is critical to investors, creditors and other stakeholders. The positive tone in these examples illustrates how accounting information significantly helps decision makers, which motivates students for further study. The authors purposefully avoid the type of pathological examples that some texts use, such as frequent references to Enron.
  • IFRS COVERAGE AND APPLICATIONS CLARIFY THESE GLOBAL STANDARDS. "International Dimension" features illustrate the differences between International Financial Reporting Standards (IFRS) and U.S. GAAP. Accompanying IFRS Applications demonstrate how journal entries and financial statements are prepared under IFRS. When differences are significant, the feature shows side-by-side comparisons of excerpts prepared under U.S. GAAP and IFRS. End-of-chapter IFRS assignments highlight real company financial statements from international companies, such as Louis Vuitton and Nestlé.
  • "LOOKING AHEAD" PREVIEWS SIGNIFICANT INDUSTRY CHANGES ON THE HORIZON. This insightful feature highlights several significant accounting-related changes expected in the future, including changes in lease accounting, financial statement presentation and other important pending developments.
  • CODIFICATION APPLICATIONS PROVIDE A STEP-BY-STEP GUIDE. Your students can use The FASB's Accounting Standards Codification: A User-Friendly Guide as part of this edition's online collection of digital resources. Students learn how to use codification step by step. Brief assignments in the guide and comprehensive assignments in the textbook's end-of-chapter materials encourage students to research independently and learn to use codification effectively. This resource is available on the book's companion website.
  • NEXT-LEVEL REQUIREMENTS ENCOURAGE STUDENTS TO MASTER ADVANCED THINKING SKILLS. These requirements within select end-of-chapter questions require students to go beyond the basic understanding of accounting rules and procedures and develop critical-thinking and decision-making skills. Specific open-ended requirements are now converted into fill-in-the-blank questions within CNOWv2 and are automatically gradable assignments.

Table of Contents

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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.

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CNOWv2 Options

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CengageNOWv2 combines the way students use textbooks and online resources to learn, study and complete homework, allowing them to achieve ultimate success in this course in a digital world.

This Cengage solution can be seamlessly integrated into most Learning Management Systems (Blackboard, Brightspace by D2L, Canvas, Moodle, and more) but does require a different ISBN for access codes. Please work with your Cengage Learning Consultant to ensure the proper course set up and ordering information. For additional information, please visit the LMS Integration site.

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  • ISBN-10: 0357905792
  • ISBN-13: 9780357905791
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  • ISBN-10: 0357905849
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Supplements

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Cengage provides a range of supplements that are updated in coordination with the main title selection. For more information about these supplements, contact your Learning Consultant.

FOR STUDENTS

CNOWv2 for Wahlen/Jones/Pagach's Intermediate Accounting: Reporting and Analysis, 2 Terms Instant Access

ISBN: 9780357905791
With its engaging learning and assessment tools, CNOWv2 supports the entire student workflow, from motivation to mastery. For instructors, CNOWv2 provides control and customization with the opportunity to tailor the learning experience to improve outcomes.

CNOWv2 for Wahlen/Jones/Pagach's Intermediate Accounting: Reporting and Analysis, 1 Term Instant Access

ISBN: 9780357905777
With its engaging learning and assessment tools, CNOWv2 supports the entire student workflow, from motivation to mastery. For instructors, CNOWv2 provides control and customization with the opportunity to tailor the learning experience to improve outcomes.