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Intermediate Accounting

Accounting

ISBN #978-1-7339969-2-1

Intermediate Accounting

Earl Kay Stice, PhD
Jim Stice, PhD
Kevin Smith, PhD

This resource guides students through an in-depth study of the financial statements and accounting standards for operating, investing, and financing. Also covered are a number of important intermediate accounting topics such as deferred taxes, derivative financial instruments, and earnings per share. Now is an exciting time to be studying accounting because things are changing so quickly, and this resource will prepare students for the future through learning existing accounting rules, understanding how these rules arose, and recognizing the underlying concepts.

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Course Objective

This resource provides an in-depth study of financial statements, accounting standards, and intermediate topics, preparing students for a rapidly evolving field by teaching current rules, their origins, and foundational concepts.

Table of Contents

Chapter 1: Financial Reporting
Chapter 2: A Review of the Accounting Cycle
Chapter 3: The Balance Sheet and Notes to the Financial Statements
Chapter 4: The Income Statement
Chapter 5: Statement of Cash Flows and Articulation
Chapter 6: Earnings Management
Chapter 7: The Revenue-Receivables-Cash Cycle
Chapter 8: Revenue Recognition
Chapter 9: Inventory and Cost of Goods Sold
Chapter 10: Investments in Noncurrent Operating Assets—Acquisition
Chapter 11: Investments in Noncurrent Operating Assets—Utilization and Retirement
Chapter 12: Debt Financing
Chapter 13: Equity Financing
Chapter 14: Investments in Debt and Equity
Chapter 15: Leases
Chapter 16: Income Taxes
Chapter 17: Employee Compensation—Payroll, Pensions, and Other Compensation Issues
Chapter 18: Earnings per Share
Chapter 19: Derivatives, Contingencies, Business Segments, and Interim Reports
Chapter 20: Accounting Changes and Error Corrections
Chapter 21: Statement of Cash Flows Revisited
Chapter 22: Analysis of Financial Statements
Module 1: Time Value of Money Review
Module 2: Fair Value

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