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Intermediate Accounting
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Intermediate Accounting

Fourth Edition
Edited by:


January 2025 | Cambridge Business Publishers
Formerly published by Cambridge Business Publishers, now published by Sage

Intermediate Accounting, Fourth Edition by Michelle L. Hanlon, Leslie Hodder, Karen K. Nelson, Darren Roulstone, and Amie L. Dragoo equips students for CPA Exam success through an active learning approach, bite-sized content, and nearly 1,000 engaging, author-created videos available in myBusinessCourse™—a learning platform built for today’s digital-first, visual learners. The Fourth Edition has been fully updated to align with CPA Exam blueprints (FAR and BAR), expand coverage of accounting changes and sustainability reporting, and reflect the latest standards, including crypto assets and tax reconciliation. New multiple-choice questions, enhanced Balance Sheet Equation assignments, and refreshed Real World and Management Judgment content further support teaching and assessment.

A Complete Teaching and Learning Package

For additional information or to request a personalized tour of the following tools and resources, please contact your sales representative:

·       Learning Platform: This text is available with myBusinessCourse™, an easy-to-use online platform that helps students learn accounting. It includes auto-graded homework, integrated Excel® assignments, and engaging, author-created videos that reinforce key concepts. Designed to complement classroom instruction, it offers interactive tools that build understanding, improve retention, and boost student readiness for the CPA Exam and their entry into the professional world. And it works—95.5% of students said it helped them learn accounting.

·       Instructor Resources/Ancillaries: Test banks, editable chapter-specific PowerPoint® slides, the solutions manual, data analytics solutions, and the assignment transition guide can be downloaded via the password-protected Instructor Resources site.

 
Chapter 1: Accounting Environment and the Conceptual Framework
 
Chapter 2: Accounting Information System
 
Chapter 3: Income Statement and Comprehensive Income
 
Chapter 4: Balance Sheet and Financial Reporting
 
Chapter 5: Statement of Cash Flows and Financial Analysis
 
Chapter 6: Time Value of Money
 
Chapter 7: Revenue Recognition
 
Chapter 8: Cash and Receivables
 
Chapter 9: Inventory: Measurement
 
Chapter 10: Inventory: Additional Issues
 
Chapter 11: Property, Plant, and Equipment: Acquisition and Disposition
 
Chapter 12: Depreciation, Impairments, and Depletion
 
Chapter 13: Intangible Assets and Goodwill
 
Chapter 14: Investments in Debt and Equity Securities
 
Chapter 15: Current Liabilities and Contingencies
 
Chapter 16: Long-Term Liabilities
 
Chapter 17: Accounting for Leases
 
Chapter 18: Income Taxes
 
Chapter 19: Stockholders' Equity
 
Chapter 20: Share-Based Compensation and Earnings per Share
 
Chapter 21: Accounting Changes and Error Analysis
 
Chapter 22: Statement of Cash Flows Revisited
 
Chapter 23: Pensions and Postretirement Benefits
 
Appendix A: Data Analytics and Visualizations
 
Appendix B: IFRS

For instructors

Please contact your Academic Consultant to check inspection copy availability for your course.

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