Intermediate Accounting (Book Only)

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Cengage Learning, Jan 7, 2009 - Business & Economics - 1440 pages
6 Reviews
INTERMEDIATE ACCOUNTING, Eleventh Edition, provides the perfect combination of professional language and vibrant pedagogy to facilitate the transition from financial principles to the larger environment of financial reporting. To prepare students for professional accounting careers, the text's comprehensive coverage of GAAP and discussion of IFRS is clearly and consistently presented throughout the text. This coverage complements the authors' insight, which is in both the in-text commentary and the fully coordinated, author-written end-of-chapter material.
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Contents

PART1
3
Chapter 1
21
PART1
28
Its Conceptual Framework
36
Review of a Companys
74
Review of a Companys Accounting System 74
116
The Balance Sheet and the Statement of Changes in StockholdersEquity
126
Chapter 4
129
Depreciation and Depletion
512
Intangibles
558
PART 3
597
LIABILITIES
603
LongTerm Liabilities and Receivables
650
Investments
716
Between Interest Dates
729
PART 4
773

LongTerm Investments
141
The Balance Sheet and the Statement of Changes in StockholdersEquity Chapter 5
152
The Income Statement and the Statement of Cash Flows
180
ELEMENTS OF THE INCOME
189
Additional Aspects of Financial Reporting and Financial Analysis
254
Time Value of Money Module
1
Cengage Learning All Rights Reserved
14
PART 2
41
Cost Measurement and Flow Assumptions
368
COSTS
374
Special Valuation Issues
422
Acquisition and Disposal
468
The Income Statement and Statement of Cash Flows
472
SELFCONSTRUCTION
479
Earnings per Share and Retained Earnings
838
PART 5
897
Accounting for Income Taxes
956
Accounting for Postemployment Benefits
1010
EXAMPLES OF ACCOUNTING
1024
Accounting for Leases
1082
The Statement of Cash Flows
1144
Accounting for Changes and Errors
1218
Appendix
2
Appendix
70
Appendix C
80
xxvi
89
Copyright

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About the author (2009)

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.

Jefferson P. Jones is the PricewaterhouseCoopers 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. 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. Professor Jones 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, 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 had public accounting experience as an auditor for Deloitte & Touche. Professor Jones is also a coauthor of Cornerstones of Financial Accounting. He is married, has two children, and enjoys playing golf and watching college football.

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