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Guide to Intermediate Accounting Research
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Guide to Intermediate Accounting Research


August 2025 | Cambridge Business Publishers
Formerly published by Cambridge Business Publishers, now published by Sage

Guide to Intermediate Accounting Research, Third Edition prepares students for the research and communication demands of today’s accounting profession. As accounting research simulations become a core component of the CPA Exam and professional expectations continue to rise, students must be able to identify accounting issues, locate authoritative guidance, and clearly document their conclusions. Designed as a practical supplement to intermediate and advanced accounting courses, the Third Edition walks students through the accounting research process from start to finish. Students learn how to identify the researchable question, navigate the FASB Codification effectively, and apply guidance to real accounting topics such as leases and revenue recognition.

Rather than learning research passively, students actively practice research and communication skills throughout each chapter. The guide emphasizes application, professional judgment, and clarity of written communication—skills that are critical for success in internships, entry-level roles, and long-term accounting careers.

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Foreword
 
About the Author
 
Preface
 
Brief Table of Contents
 
Contents
 
Chapter 1: The FASB Codification: Introduction and Search Strategies
What Is the FASB Codification?

 
Navigating the Codification

 
Tips for Performing Browse Searches

 
Other Search Methods

 
Pending Content and Effective Dates

 
Private Company Accounting Alternatives in the Codification

 
Chapter Summary

 
Review Questions

 
Exercises

 
Case Study Questions

 
 
Chapter 2: The Research Process
Why Use a Research Process?

 
The Accounting Research Process

 
Judgment and Decision Making-A Brief Introduction

 
Chapter Summary

 
Review Questions

 
Exercises

 
Case Study Questions

 
Additional References

 
 
Chapter 3: Creating Effective Documentation
Documentation Is Integral to Accounting Research

 
Communicating Accounting Research

 
Emailing the Results of Research Questions

 
Drafting an Accounting Issues Memorandum

 
Properly Referencing Accounting Guidance

 
Style Tips for Professional Communication

 
Chapter 4 Appendix

 
Chapter Summary

 
Review Questions

 
Exercises

 
Case Study Questions

 

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University of Houston Downtown

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Key features
NEW TO THIS EDITION:
  • Continued focus on hands-on accounting research aligned with professional and CPA Exam expectations.
  • Expanded opportunities to practice identifying researchable questions and applying Codification guidance.
  • Refined emphasis on professional research communication, including accounting memos and email responses.
  • Modular design that integrates easily as a supplement in intermediate or advanced accounting courses.
KEY FEATURES:
  • Supplement-Focused Design: Created to complement intermediate and advanced accounting courses rather than replace core textbooks.
  • End-to-End Research Process: Students learn how to identify the accounting issue, locate authoritative guidance, and communicate conclusions.
  • FASB Codification Emphasis: Students practice navigating the Codification using browse techniques rather than keyword searches.
  • Active Learning Pedagogy: Research skills are developed through continuous application, not passive reading.
  • Now You Try Exercises: Students draft emails, outline research paths, identify journal entries, and apply guidance to realistic scenarios.
  • Technical Writing Instruction: Dedicated coverage of accounting issue memoranda, professional email communication, and technical writing style.
  • Tips from the Trenches: Practitioner-style insights expose students to real-world research expectations.
  • End-of-Chapter Questions and Cases: Review questions, exercises, and case studies reinforce research and communication skills.
  • Flexible Assignment Options: Case studies can be assigned individually or as group research projects.
  • Career Readiness Focus: Designed for students transitioning from coursework to internships and entry-level accounting roles.