This title is intended for students in the intermediate accounting course, but can also be used as a reference for practicing professionals. Think like an accountant - from the first day of class, throughout your career. Thinking like an accountant isn't just rote memorization of accounting rules. Rather, it's developing the judgment and decision-making skills needed to form accounting estimates and evaluate financial statements critically. With its focus on Conceptual Framework fundamentals and critical thinking, Gordon, Raedy, and Sannella's Intermediate Accounting give readers opportunities to develop problem-solving skills, apply their judgment, and work with real company financials–all of the skills necessary to succeed in the course, and beyond. After mastering these essential skills, readers will not only be prepared to pass the CPA exam, they'll be able to think like accountants.