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Intermediate Accounting: Principles and Analysis, 2nd Edition

Intermediate Accounting: Principles and Analysis, 2nd Edition

Terry D. Warfield, Jerry J. Weygandt, Donald E. Kieso

ISBN: 978-0-471-73793-3

Dec 2007

1136 pages

In Stock



Intermediate Accounting: Principles and Analysis, Second Edition, provides a solid foundation for instructors whose goal is to help accounting students to build an understanding of the principles, concepts, and methods of financial accounting and reporting. Warfield, 2/e incorporates a more conceptual focus, new pedagogy within each chapter, and redesigned end of chapter material to better enhance the connections between content and homework assignments.

Related Resources

Chapter 1.  Financial Accounting and Accounting Standards.

Chapter 2.  Conceptual Framework Underlying Financial Accounting.

Chapter 3.  The Accounting Information System.

Chapter 4.  Balance Sheet.

Chapter 5.  Income Statement.

Chapter 6.  Statement of Cash Flows.

Chapter 7.  Revenue Recognition.

Chapter 8.  Cash and Receivables.

Chapter 9.  Accounting for Inventories.

Chapter 10.  Accounting for Property, Plant, and Equipment.

Chapter 11.  Intangible Assets.

Chapter 12.  Accounting for Liabilities.

Chapter 13.  Stockholders’ Equity.

Chapter 14.  Investments.

Chapter 15.  Accounting for Income Taxes.

Chapter 16.  Accounting for Compensation.

Chapter 17.  Accounting for Leases.

Chapter 18.  Other Reporting Issues.

Appendix A Accounting and the Time Value of Money.

Online at Companion Website:

Appendix A - Accounting and the Time Value of Money.

Appendix B - Reporting Cash Flows.

Appendix C - Using Financial Calculators.

Appendix D - Retail Inventory Method.

Appendix E - Accounting for Natural Resources.

Appendix F - Accounting for Computer Software Costs.

Appendix G - Accounting for Troubled Debt.

Appendix H - Accounting for Derivative Instruments.

Appendix I -   Error Analysis.
  • “What’s the Principle?”- Marginal notes that relate topics covered within each chapter back to the conceptual principles introduced in the beginning of the book.
  • “Try It Out” review exercises (with suggested solutions), following key text sections, engage students in active learning as they work their way through a chapter.
  • Convergence Corner - describes the convergence progress between U.S. GAAP and international accounting standards; and will allow students to appreciate the converging nature of accounting standards.
  • Accounting, Analysis, and Principles Review - summarizes the three important elements of each chapter and helps student to focus on the key accounting concepts introduced.  
  • “Accounting in Action”- groups problems that require students to apply their accounting knowledge while expanding competencies in analysis and decision making contexts.
  • NEW “Financial Accounting and Reporting” Professional Research problem, using the Financial Accounting and Research System (FARS) database has been added to the Accounting in Action section of the end-of-chapter material.
  • Chapter Opening Vignettes-updated and added to provide real-world context and increase motivation.
  • “What Do the Numbers Mean?” boxes in every chapter introduce accounting issues at real companies; and now include “Beyond the Numbers” critical thinking questions, with guideline answers at the end.
  • Review Exercises- gives students another chance to check their understanding of chapter concepts before beginning homework assignments.
  • End-of-chapter Brief Exercises, Exercises, and Problems now classified by Learning Objective.
  • International Insight paragraphs (in margins) describe or compare the accounting practices in other countries.