Intermediate Accounting provides students with a core body of knowledge and a solid foundation in the necessary procedures, yet offers a streamlined approach more conceptual in nature than other texts. Authors Norton, Diamond and Pagach recognise that the role of the accountant has expanded well beyond basic recording and reporting functions. Accounting professionals must lead businesses and interpret the implications of business transactions and industry events. This text responds to the demands students will face as future accountants, enabling them to think critically and to understand the why of accounting as well as the how.

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