Academic journal article Issues in Accounting Education

Intermediate Accounting

Academic journal article Issues in Accounting Education

Intermediate Accounting

Article excerpt

DONALD E. KIESO, JERRY J. WEYGANDT, and TERRY D. WARFIELD, Intermediate Accounting, Eleventh Edition (New York, NY: John Wiley & Sons, Inc., 2004, pp. xxxii, 1331).

Like the Tenth Edition of this popular text (reviewed in May 2001, Issues in Accounting Education) the Eleventh Edition continues with pedagogical improvements that provide faculty members with significant flexibility in structuring their course. Chapters within the text efficiently present materials that represent core concepts and procedures. Material related to topics that many might consider optional has been moved to appendices. It moves some topics formerly presented in appendices to a companion Take Action CD that can be packaged with the text.

The Take Action CD also provides materials to introduce students to many aspects of the accounting profession. Besides primers on professional communications and working in groups, the CD contains significant material related to ethics, a database of the annual reports of 20 companies, company web links, spreadsheet tools, and a chapter related to financial statement analysis. Expanded discussion of topics not covered in detail in the book permit the faculty member to assign topics in which they have a special interest. Discussion of institutions involved with international accounting and development of international standards supplement textbook notations that identify where international standards differ from the United States. The CD also contains student tutorials and self-study tests to guide the student. …

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