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Intermediate Accounting, 12th Edition Hardcover – December 20, 2007

ISBN-13: 978-0471749554 ISBN-10: 0471749559 Edition: 12th

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Product Details

  • Hardcover: 1348 pages
  • Publisher: Wiley; 12th edition (December 20, 2007)
  • Language: English
  • ISBN-10: 0471749559
  • ISBN-13: 978-0471749554
  • Product Dimensions: 11.3 x 8.7 x 2.4 inches
  • Shipping Weight: 6.4 pounds
  • Average Customer Review: 3.7 out of 5 stars  See all reviews (40 customer reviews)
  • Amazon Best Sellers Rank: #472,966 in Books (See Top 100 in Books)

Editorial Reviews

From the Back Cover

The Gateway to the Profession

99% of surveyed practicing accountants feel that Kieso, Weygandt, and Warfield’s Intermediate Accounting helped prepare them for success in professional practice. 

100% would recommend the text to someone currently studying for an accounting degree.

80% said they referred to their copy when they first entered professional practice.

Professionals who learned accounting from Intermediate Accounting find themselves well prepared to enter the workplace. So well prepared in fact, that many keep their copy of the text to refer to again and again. Why is this text so essential for professional success?

• Currency—This 12th edition of Intermediate Accounting reflects the state-of-the-art in accounting today. The text is kept current with the Intermediate Accounting Newsletter, a periodical for users of the text that spotlights the very latest developments and their implications.

• Real-world examples and illustrations—Numerous examples from real corporations help you understand exactly how professionals apply accounting principles and techniques. International Insight notes compare accounting practices in other countries.

• Hands-on practice––This 12th edition features Professional Simulation problems, modeled on the new computerized exam. In addition, new accounting research exercises help you practice using the Financial Accounting Research Database System (FARS).

• Comprehensive and clear explanations of concepts––The authors’ clear writing style and logical organization help you understand the material.

Make Kieso your gateway to the profession!

About the Author

Donald E. Kieso, Ph.D., C.P.A., received his bachelor's degree from Aurora University and his doctorate in accounting from the University of Illinois. he has served as chairman of the Department of Accountancy and is currently the KPMG Peat Marwick Emeritus Professor of Accounting at Northern Illinois University. He has public accounting experience with Price Waterhouse & Co. (San Francisco and Chicago) and Arthur Andersen & Co. (Chicago) and research experience with the research Division of the American Institute of Certified Public Accountants (New York). He has done postdoctorate work as a Visiting Scholar at  he University of California at Berkeley and is a recipient of NIU's Teaching Excellence Award and four Golden Apple Teaching Awards. Professor Kieso is the author of other accounting and business books and is a member of the American Accounting Association, the American Institute of certified Public Accountants, and the Illinois CPA Society. He has served as a member of the Board of Directors of the Illinois CPA Society, the AACSB's Accounting Accreditation Committees, the State of Illinois Comptroller's Commission, as Secretary-Treasure of the Federation of Schools of Accountancy, and as Secretary-Treasurer of the American Accounting Association. Professor Kieso served as a charter member of the national Accounting Education Change Commission. He is the recipient of the Outstanding Accounting Educator Award from the Illinois CPA Society, the FSA's Joseph A. Silvoso Award of Merit, and the NIU Foundation's Humanitarian Award for Service to Higher Education.

Jerry J. Weygandt, Ph.D., C.P.A, is Arthur Andersen Alumni Professor of Accounting at the University of Wisconsin-Madison. He Holds a Ph.D. in accounting from the University of Illinois. Articles by Professor Weygandt have appeared in the Accounting Review, Journal of Accounting research, Accounting Horizons,  Journal of Accountancy, and other academic and professional journals. These articles have examined such financial reporting issues as accounting for price-level adjustments, pensions, convertible securities, stock option contracts, and interim reports. Professor Weygandt is author of other accounting and financial reporting books and is a member of the American Accounting Association, the American Institute of Certified Public Accountants. He has served on numerous committees of the American Accounting Association and as a member of the editorial board of the Accounting Review; he also has served as President and Secretary-Treasurer of the American Accounting Association. In addition, he has been actively involved with the American Institute of certified Public Accountants and has been a member of the Accounting Standards Executive Committee (AcSEC) of that organization. He has served on the FASB task force that examined the reporting issues related to accounting for income taxes and as a trustee of the Financial  Accounting Foundation. Professor Weygandt has received the Chancellor's Award for Excellence in Teaching and the Beta Gamma Sigma Dean's Teaching Award. He is on the Board of Directors of M & I Bank of Southern Wisconsin. He is the recipient of the Wisconsin Institute of CPA's Outstanding Educator's Award and the Lifetime Achievement Award. In 2001 he received the American Accounting Association's Outstanding Accounting Educator Award.

Terry D. Warfield, Ph.D. is associate professor of accounting at the University of Wisconsin-Madison. He received a B.S. and M.B.A from Indiana University and a Ph.D. in accounting from the University of Iowa. Professor Warfield's area of expertise is financial reporting, and prior to his academic career, he worked for five years in the banking industry. He served as the Academic Accounting Fellow in the Office of the Chief Accountant at the U.S. Securities and Exchange commission in Washington, D.C. from 1995-1996). Professor Warfield's primary research interests concern financial accounting standards and disclosure policies. He has published scholarly articles in the Accounting Review, Journal of Accounting and Economics, Research in Accounting Regulation, and Accounting Horizons, and he has served on the editorial boards of the Accounting Review, Accounting Horizons, and Issues in Accenting Education. He has served as president of the Financial Accounting and Reporting Section, the Financial Accounting Standards Committee of the American Accounting Association (Chair 1995-1996), and on the AAA-FASB Research Conference Committee. Professor Warfield has received teaching awards at both the University of Iowa and the University of Wisconsin, and he was named to the teaching Academy at the University of Wisconsin in 1995. Professor Warfield has developed and published several case studies based on his research for use in accounting classes. Theses cases have been selected for the AICPA Professor-Practitioner Case Development Program and have been published in Issues in Accounting Education.

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Customer Reviews

It is well-written and easy to read.
Mary Harris
The problems in the end of the chapters aren't helpful because they ask about stuff that you didn't even go over in the chapter.
This book is a added value to the course intermediate to accounting.
Luxsiana Richardson

Most Helpful Customer Reviews

55 of 60 people found the following review helpful By Merlyn on June 5, 2007
Format: Hardcover
My qualifications: BA in Business, BS is Accountancy, MBA finance, CPA, Corporate Controller and Financial Mananger. I've been buying and reviewing new editions of this text every few years for over 20 years now. Why? Becasue if accountancy is your profession you cannot afford not to be completely up to date. Things change. Even all you want to do is make a decent salary and vegetate somewhere, someone is trying to bury you and take your job (or your company). Count on it. It is about competiveness, survival, and prospering. When can you quit studying? Never.

This is the text to put you ahead. I have seen shorter, more simple, less comprehensive, and much cheaper texts. But do you want the competitive edge or not?

There are other non-book alternatives. If your're a CPA, you'll have to keep plugging along with the CPE programs forever (sigh), but they don't hack it in depth compared to this. Even the AICPA's Journal of Accountancy, though highly reccomended, and far more timely than any book, cannot cover the details adequately.

Or you could take a CPA exam review course like Becker's every so oftern. That will set you back a fortune and hundreds of hours of your life. But you will be completely up to the minute on most everything. How long you remember everything after finishing the review course is another question.

"A practicing CPA simply cannot know the answers to many practice questions as they arise but rather needs the ability to find such answers." (NASBA site) This is the one stop text to do it.

A couple pieces of advice. Don't take the text into the office unless you see it (or others like it) on partners' bookshelves.
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22 of 24 people found the following review helpful By Libri Mundi on September 8, 2007
Format: Hardcover
This book is huge. Nearly 1500 pages of cramped text in small print make it hard to read and handle in the normal day-to-day use for classes. I usually make copies of the individual chapters for studying because of its impossible size. Without any doubt, this book is very comprehensive. It makes a great reference book with its vast coverage of topics and info.

However, I am using this book for three accounting classes. I have already used this for one class and I am currently doing the second class. I spent far more time than necessary completing the course requirements because of the very poor application as a text book. Most good accounting books have plenty of examples and also comprehensive problems at the end to clarify the concepts. Not so with this book. Comprehensive problem sets are absent and examples are minimal. Not very good if you try to understand accounting rules and concepts. The publisher's website has powerpoint slides for each chapter. I found those slides more useful and better organized than the textbook itself.

I give it 1 star as a text book and 4 stars as a reference book
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16 of 17 people found the following review helpful By Truth Teller on September 9, 2007
Format: Hardcover
I am using this book as a textbook for my accounting course this semester (fall, 2007).
After reading the first four chapters of the book, I found that it was very confusing to read. Particularly, the end-of-the chapter exercise questions are worse. P 4-3 (an exercise at the end of chapter) is one of the countless questions which are written carelessly. In a word, the book is extremely disappointing. I just wonder whether there is anyone else who can write an intermediate accounting textbook in such a clear way as Harrison and Horngren's Financial Accounting was written. Finally, I can't quite understand why instructors are using such a poor book as a textbook.
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17 of 19 people found the following review helpful By Michael C. Priestley on November 4, 2007
Format: Hardcover
This book was written by three CPAs. It serves by far a greater lesson in the problems caused by owlish CPAs with the communication skills of a dim brick than it does with financial accounting.

The greatest issue with the book is a complete and total lack of logical assumptions in nearly all of the homework. Problems begin with statements such as "allowance for doubtful accounts has a balance at year end of $XXXX". What is the problem here? What balance does it have? A credit or a debit? Students should never be taught to simply 'assume' that it is one thing or another. This sort of problem is repeated ad nauseum, to the extent that any one person with basic reasoning skills will spend more time trying to understand the poorly organized information than they will learning financial accounting.

My absolute favorite with this is the discrepancy between valuating inventory systems using lifo/fifo/AC/etc; there's a question that states that a store keeps perpetual inventory records, and then EVERY SINGE valuation the problem asks for concerning ending inventory is computed in the answer as if it was periodic. This, after more painful graphs were printed up while the reader tried to understand how perpetual systems differed if they happened to use LIFO/FIFO/etc.

Where the information isn't terribly vague, it's terribly bad. There's a repetitive issue where the reader is presented with a graph to illustrate a concept and, as any normal human being is wont to do, will try to understand how the numbers are being worked. All to no avail. It isn't until they turn the page to discover that the explanation of the process was written after the explanation of the numbers. It's horribly counterintuitive.
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