Intermediate Accounting, Volume 1, Fourth Edition

by Thomas H. Beechy, Joan E. Conrod

There is vast body of knowledge that students must master before they can account for the activities of an enterprise in the modern business world. Intermediate accounting is the course where it all happens. Although a few topics are covered in greater depth in advanced accounting courses, virtually every important topic is included in this Fourth edition of Intermediate Accounting . A mastery of the content of intermediate accounting is crucial for any student who hopes to either use or prepare accounting information. In developing the Fourth edition, the Beechy and Conrod authors have taken a fresh look at the realities of Canadian business practice. Accounting practices and policies have been in the public eye as never before, with both fraud and judgement issues causing material restatements. It's the perfect time to focus on judgement in accounting policy choice and accounting estimates. In addition, Canadian accounting standards are migrating to international standards in 2011. Many international standards are similar to Canadian standards, but there are important differences. Beechy/Conrod describes and explores the alternatives based on a uniquely Canadian agenda. After all, accountants have to be able to account for things that happen in their own unique economic and business environment!

752 pages, Hardcover

First published January 20, 2008