Request for consultation

Thanks for your request. You’ll soon be chatting with a consultant to get the answers you need.
Your form is submitting...
{{formPostErrorMessage.message}} [{{formPostErrorMessage.code}}]
First Name is required. 'First Name' must contain at least 0 characters 'First Name' cannot exceed 0 characters Please enter a valid First Name
Last Name is required. 'Last Name' must contain at least 0 characters 'Last Name' cannot exceed 0 characters Please enter a valid Last Name
Email Address is required. 'Email Address' must contain at least 0 characters 'Email Address' cannot exceed 0 characters Please enter a valid Email Address
Institution is required.
Discipline is required.
Country is required.
State is required.
Cengage, at your service! How can we best meet your needs? is required.
Why are you contacting us today? is required. 'Why are you contacting us today?' must contain at least 0 characters 'Why are you contacting us today?' cannot exceed 0 characters Please enter a valid Why are you contacting us today?
New!

Intermediate Accounting: Reporting and Analysis, 5th Edition

Jefferson P. Jones, Donald P. Pagach

  • {{checkPublicationMessage('Available 30 January 2026', '2026-01-30T00:00:00+0000')}}
Starting At $244.95 See pricing and ISBN options
Intermediate Accounting: Reporting and Analysis 5th Edition by Jefferson P. Jones/Donald P. Pagach

Overview

Guide students in understanding the importance of accounting information and how it is critical to others in business with Wahlen/Jones/Pagach's "Intermediate Accounting:Reporting and Analysis," 5th Edition. Examples and cases from companies such as Starbucks, Coca-Cola, Apple, Louis Vuitton and Nestlé reinforce the book's unique business perspective on the actual consequences of financial accounting. Students see the role of accounting information for investors, creditors and other stakeholders. In-depth coverage addresses the latest accounting standards. The online learning platform CNOWv2 boosts student confidence. An adaptive study plan, quick checks and demonstration videos offer thorough explanations, time-management tools and detailed remediation. Flexible algorithmic homework exercises allow you to assign multiple versions of exercises for your students.

Jefferson P. Jones

Jefferson P. Jones is the PricewaterhouseCoopers associate professor of accounting at Auburn University. He received his bachelor's and master of accountancy degrees from Auburn University and his PhD in accounting from Florida State University. While earning his CPA, he worked for Deloitte & Touche. He has received numerous teaching awards, including the Outstanding Master of Accountancy Professor Award, the Beta Alpha Psi Outstanding Teaching Award (six times), the Auburn University College of Business McCartney Teaching Award, and the Auburn University School of Accountancy Teaching Award. In addition to writing an intermediate accounting text, he has published articles in Advances in Accounting, Review of Quantitative Finance and Accounting, Issues in Accounting Education, International Journal of Forecasting, The CPA Journal, Managerial Finance, Journal of Accounting and Finance Research and The Journal of Corporate Accounting and Finance. Jones has made numerous presentations around the country on research and pedagogical issues. He is a member of the American Accounting Association (AAA), the American Institute of Certified Public Accountants (AICPA), and the Alabama Society of CPAs (ASCPA).

Donald P. Pagach

Dr. Donald P. Pagach is Professor of Accounting at the Poole College of Management at North Carolina State University. He received his PhD from Florida State University and his BA and MA in accounting from the University of Wisconsin-Madison. His research interests focus on financial accounting and enterprise risk management, with a specific focus on forecasting and financial statement analysis. He has published articles in numerous journals, including Journal of Accounting Research, Contemporary Accounting Research, Journal of Accounting, Auditing and Finance and The CPA Journal. Dr. Pagach has been named a University Outstanding Teacher and has received awards for his research on Enterprise Risk Management. Previously, Dr. Pagach taught at Louisiana State University, and he gained public accounting experience working for Coopers and Lybrand as an auditor. He holds a CPA certificate in North Carolina and is a member of the American Accounting Association (AAA) and the American Institute of Certified Public Accountants (AICPA). In 2017, he was named the chair of the Financial Accounting and Reporting Examinations Committee for the AICPA, which oversees the CPA exam. Dr. Pagach is married, has three children, and enjoys traveling, especially if the trip includes a beach.
  • CNOWv2 elevates student thinking with digital tools that motivate, build mastery and connect concepts -- preparing learners for exams and long-term success.
  • Cases and examples from Clorox, Coca-Cola and other top companies show why accounting matters and help students think critically about financial implications.
  • Real Reports let students analyze excerpts from actual annual reports, apply concepts and answer questions -- making learning practical and engaging.
  • A positive, student-friendly, unique approach shows why accounting matters. Chapter-opening vignettes and memorable examples highlight its value to decision makers, which motivates students for further study.
  • IFRS coverage clarifies global standards with side-by-side GAAP comparisons, real company examples and applications showing how entries and statements differ. End-of-chapter IFRS assignments highlight real company financial statements from international companies, such as Louis Vuitton and Nestlé.
  • Looking Ahead previews upcoming changes like lease accounting and financial statement updates, helping students anticipate key developments in the profession.
  • Codification Applications guide students step by step in using FASB’s standards, with assignments that build research skills and confidence in applying codification.
  • Next-Level Requirements push students beyond basics with advanced, gradable tasks in CNOWv2 -- building critical thinking and decision-making skills for mastery.
Part I: FINANCIAL REPORTING AND STATEMENTS: OBJECTIVES, CONCEPTS, AND ANALYSIS.
1. The Demand for and Supply of Financial Accounting Information.
2. Financial Reporting: Its Conceptual Framework.
3. Review of a Company’s Accounting System.
4. The Balance Sheet and the Statement of Shareholders’ Equity.
5. The Income Statement and the Statement of Cash Flows.
Time Value of Money Module.
Part II: BUSINESS OPERATING ACTIVITIES.
6. Cash and Receivables.
7. Inventories: Cost Measurement and Flow Assumptions.
8. Inventories: Special Valuation Issues.
9. Current Liabilities and Contingent Obligations.
Part III: INVESTING ACTIVITIES.
10. Property, Plant, and Equipment: Acquisition and Subsequent Investments.
11. Depreciation, Depletion, Impairment, and Disposal.
12. Intangibles.
13. Investments and Long-Term Receivables.
Part IV: FINANCING ACTIVITIES.
14. Financing Liabilities: Bonds and Long-Term Notes Payable.
15. Contributed Capital.
16. Retained Earnings and Earnings Per Share.
Part V: SPECIAL TOPICS IN FINANCIAL REPORTING.
17. Advanced Issues in Revenue Recognition.
18. Accounting for Income Taxes.
19. Accounting for Post-Retirement Benefits.
20. Accounting for Leases.
21. The Statement of Cash Flows.
22. Accounting for Changes and Errors.
Appendix A: Starbucks Financial Statements (full report).
Appendix B: List of the Official Pronouncements of the AICPA and FASB.
Appendix C: List of the Official Pronouncements of the IASB.
Appendix D: Brief Guide to Key Differences Between IFRS and GAAP by Chapter.

Textbook Only Options

Traditional eBook and Print Options

{{collapseContainerClosed['detail_0'] ? 'Show More' : 'Show Less'}}

  • ISBN-10: 8214058953
  • ISBN-13: 9798214058955
  • RETAIL $244.95