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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. myBusinessCourse™ is available with LTI integration for Blackboard, Canvas, Brightspace (D2L), and Moodle.

Instructor Resources/Ancillaries: To access the resources for this title—including the test bank, editable chapter PowerPoint® slides, solution files, and supplementary materials—please follow these easy steps:

  1. Visit mybusinesscourse.com.
  2. Sign in with your instructor account. New to myBusinessCourse™? Create an instructor account here.
  3. From your instructor dashboard, go to the Request Materials page and request access to this title's resources. Verified instructors receive immediate access; new accounts are typically verified within 48 business hours.
 
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

Students find Intermediate Accounting by Hanlon, Hodder, Nelson, Roulstone, and Dragoo far superior [to our previous textbook], and our test scores suggest that they are learning the material better as well.

Professor John Campbell
University of Georgia

Intermediate Accounting, by Hanlon et al., is superior in comparison to the previous text that we used for decades. Students appreciate the tight narrative of each learning objective delivered in “chunks of information” which is how today’s students learn.

Professor Nate Sharp
Texas A&M University

I have been using Cambridge Business Publishers’ Intermediate Accounting textbook for the past three years. While it is an excellent student resource, what truly sets Cambridge apart is their outstanding customer support. Their representatives are incredibly responsive and helpful, both for faculty and students, and their online resources are extremely reliable.

Professor Sarah Zechman
University of Colorado, Boulder

Students tend not to read textbooks the way they did in the past. My students learn better by seeing an example and then doing a similar problem. The Overview/Demonstration/Review approach used in the book worked well for my students for that reason.

Professor Lindsay Meermans
Wittenberg University

The book does an excellent job of breaking the content into smaller chunks that are more digestible for students. The students also really like the video content that is available with the text.

Professor Josh Filzen
Boise State University

For instructors

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