Intermediate Accounting, 3rd edition

  • Elizabeth A. Gordon
  • Jana S. Raedy
  • Alexander J. Sannella


Thinking like an accountant isn’t just rote memorization of accounting rules. Rather, it’s developing the judgment and decision-making skills needed to form accounting estimates and critically evaluate financial statements. With its focus on conceptual framework fundamentals and critical thinking, Gordon, Raedy, and Sannella’s Intermediate Accounting, 3rd Edition helps you develop problem-solving skills, apply judgment, and work with real company financials.  

Table of contents

1. The Financial Reporting Environment  
2. Financial Reporting Theory  
3. Judgment and Applied Financial Accounting Research 
4. Review of the Accounting Cycle  
5. Statements of Net Income and Comprehensive Income  
6. Statements of Financial Position and Cash Flows and the Annual Report  
7. Accounting and the Time Value of Money  
8. Revenue Recognition (Current Standard)  
    Revenue Recognition (Previous Standards) ONLINE 
9. Short-Term Operating Assets: Cash and Receivables  
10. Short-Term Operating Assets: Inventory  
11. Long-Term Operating Assets: Acquisition, Cost Allocation, and Derecognition   
12. Long-Term Operating Assets: Departures from Historical Cost   
13. Operating Liabilities and Contingencies 
14. Financing Liabilities 
15. Accounting for Stockholders’ Equity  
16. Investments in Financial Assets  
17. Accounting for Income Taxes  
18. Accounting for Leases (New Standard)  
      Accounting for Leases (Current Standards) ONLINE 
19. Accounting for Employee Compensation and Benefits  
20. Earnings per Share  
21. Accounting Changes and Error Analysis 
22. The Statement of Cash Flows 

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Published by Pearson (June 1st 2021) - Copyright © 2022