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Advanced Accounting

by ; ; ;
Edition:
10th
ISBN13:

9780131851221

ISBN10:
0131851225
Format:
Hardcover
Pub. Date:
1/1/2009
Publisher(s):
Prentice Hall
List Price: $194.66
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Summary

For junior and senior-level Advanced Accounting courses Advanced Accounting 9/e uses the complete equity method to allow students to focus on accounting concepts rather than bookkeeping techniques in learning consolidation material. The presentation of consolidation material and the use of excerpts from popular business press and references to real world companies and governmental and non-profit institutions are used to illustrate key concepts and maintain a strong student orientation.

Table of Contents

Preface xvii
Business Combinations
1(26)
The Legal Form of Business Combinations
4(1)
The Accounting Concept of a Business Combination
5(2)
Accounting for Business Combinations Under the Purchase Method
7(9)
Disclosure Requirements
16(3)
The Sarbanes-Oxley Act of 2002
19(8)
Electronic Supplement to Chapter 1
Stock Investments---Investor Accounting and Reporting
27(36)
Accounting for Stock Investments
27(4)
Equity Method of Accounting---A One-Line Consolidation
31(7)
Interim Acquisitions of an Investment Interest
38(2)
Investment in a Step-By-Step Acquisition
40(1)
Sale of an Equity Interest
40(1)
Stock Purchases Directly from the Investee
41(1)
Investee Corporation With Preferred Stock
41(1)
Extraordinary Items, Cumulative-Effect-Type Adjustments, and Other Considerations
42(1)
Disclosures for Equity Investees
43(2)
Testing Goodwill for Impairment
45(18)
An Introduction to Consolidated Financial Statements
63(38)
Business Combinations Consummated through Stock Acquisitions
63(4)
Consolidated Balance Sheet at Date of Acquisition
67(4)
Consolidated Balance Sheets after Acquisition
71(2)
Allocation of Excess to Identifiable Net Assets and Goodwill
73(7)
Consolidated Income Statement
80(1)
Push-Down Accounting
81(2)
Preparing a Consolidated Balance Sheet Worksheet
83(18)
Electronic Supplement to Chapter 3
Consolidation Techniques and Procedures
101(46)
Consolidation Under the Equity Method
101(7)
Locating Errors
108(1)
Excess Allocated to Identifiable Net Assets
108(6)
Consolidated Statement of Cash Flows
114(5)
Preparing a Consolidation Worksheet
119(28)
Electronic Supplement to Chapter 4
Intercompany Profit Transactions---Inventories
147(38)
Intercompany Inventory Transactions
148(5)
Downstream and Upstream Sales
153(2)
Unrealized Profits from Downstream Sales
155(3)
Unrealized Profits from Upstream Sales
158(3)
Consolidation Example---Intercompany Profits from Downstream Sales
161(2)
Consolidation Example---Intercompany Profits from Upstream Sales
163(22)
Electronic Supplement to Chapter 5
Intercompany Profit Transactions---Plant Assets
185(36)
Intercompany Profits on Nondepreciable Plant Assets
185(5)
Intercompany Profits on Depreciable Plant Assets
190(8)
Plant Assets Sold at Other Than Fair Value
198(2)
Consolidation Example---Upstream and Downstream Sales of Plant Assets
200(2)
Inventory Items Purchased for Use as Operating Assets
202(19)
Electronic Supplement to Chapter 6
Intercompany Profit Transactions---Bonds
221(28)
Intercompany Bond Transactions
221(1)
Constructive Gains and Losses on Intercompany Bonds
222(2)
Parent Company Bonds Purchased by Subsidiary
224(6)
Subsidiary Bonds Purchased by Parent
230(19)
Electronic Supplement to Chapter 7
Consolidations---Changes in Ownership Interests
249(34)
Acquisitions During an Accounting Period
249(4)
Piecemeal Acquisitions
253(2)
Sale of Ownership Interests
255(5)
Changes in Ownership Interests from Subsidiary Stock Transactions
260(5)
Stock Dividends and Stock Splits by a Subsidiary
265(18)
Electronic Supplement to Chapter 8
Indirect and Mutual Holdings
283(36)
Affiliation Structures
283(2)
Indirect Holdings---Father-Son-Grandson Structure
285(4)
Indirect Holdings---Connecting Affiliates Structure
289(4)
Mutual Holdings---Parent Stock Held by Subsidiary
293(10)
Subsidiary Stock Mutually Held
303(16)
Electronic Supplement to Chapter 9
Subsidiary Preferred Stock, Consolidated Earnings per Share, and Consolidated Income Taxation
319(52)
Subsidiaries with Preferred Stock Outstanding
319(8)
Parent-Company and Consolidated Earnings per Share
327(2)
Subsidiary with Convertible Preferred Stock
329(1)
Subsidiary With Options and Convertible Bonds
330(2)
Accounting for Income Taxes of Consolidated Entities
332(1)
Income Tax Allocation
333(3)
Separate-Company Tax Returns with Intercompany Gain
336(2)
Effect of Consolidated and Separate-Company Tax Returns on Consolidated Procedures
338(10)
Business Combinations
348(3)
Financial Statement Disclosures for Income Taxes
351(20)
Electronic Supplement to Chapter 10
Consolidation Theories, Push-Down Accounting, and Corporate Joint Ventures
371(42)
Comparison of Consolidation Theories
372(3)
Illustration---Consolidation Under Parent-Company and Entity Theories
375(9)
Push-Down Accounting and Other Basis Considerations
384(7)
Joint Ventures
391(4)
Accounting for Variable Interest Entities
395(18)
Electronic Supplement to Chapter 11
Foreign Currency Concepts and Transactions
413(42)
Foreign Exchange Concepts and Definitions
413(3)
Foreign Currency Transactions Other than Forward Contracts
416(5)
FASB Statement No. 133: Accounting for Derivative Instruments and Hedging Activities
421(5)
Accounting for Hedge Contracts: Illustrations of Cash Flow and Fair Value Hedge Accounting Using Interest Rate Swaps
426(6)
Foreign Currency Derivatives and Hedging Activities
432(23)
Foreign Currency Financial Statements
455(58)
Objectives of Translation and the Functional Currency Concept
455(2)
Application of the Functional Currency Concept
457(4)
Illustration: Translation Under Statement No. 52
461(7)
Illustration: Remeasurement Under Statement No. 52
468(4)
Hedging a Net Investment in a Foreign Entity
472(41)
Segment and Interim Financial Reporting
513(26)
Segment Reporting Under FASB Statement No. 131
513(6)
Interim Financial Reporting
519(2)
Guidelines for Preparing Interim Statements
521(18)
Partnerships---Formation, Operations, and Changes in Ownership Interests
539(36)
Nature of Partnerships
539(1)
Initial Investments in a Partnership
540(2)
Additional Investments and Withdrawals
542(1)
Partnership Operations
543(1)
Profit and Loss Sharing Agreements
544(6)
Changes in Partnership Interests
550(1)
Purchase of an Interest from Existing Partners
551(3)
Investing in an Existing Partnership
554(3)
Dissolution of a Continuing Partnership Through Death or Retirement
557(2)
Limited Partnerships
559(16)
Partnership Liquidation
575(32)
The Liquidation Process
575(4)
Safe Payments to Partners
579(2)
Installment Liquidations
581(5)
Cash Distribution Plans
586(4)
Insolvent Partners and Partnerships
590(17)
Corporate Liquidations and Reorganizations
607(36)
Bankruptcy Reform Act of 1978
607(3)
Liquidation
610(1)
Illustration of a Liquidation Case
611(8)
Reorganization
619(4)
Financial Reporting During Reorganization
623(1)
Financial Reporting for the Emerging Company
624(1)
Illustration of a Reorganization Case
625(18)
An Introduction to Accounting for State and Local Governmental Units
643(36)
Historical Development of Accounting Principles for State and Local Governmental Units
643(2)
Overview of Basic Governmental Accounting Models and Principles
645(10)
The Financial Reporting Entity
655(1)
Comprehensive Annual Financial Report
656(23)
Accounting for State and Local Governmental Units---Governmental Funds
679(44)
The General Fund
679(1)
Accounting for the General Fund
679(10)
Special Revenue Funds
689(1)
Permanent Funds
690(1)
Capital Projects Funds
691(4)
Special Assessment Activities
695(1)
Debt Service Funds
696(2)
Governmental Fund Financial Statements
698(2)
Preparing the Governmentwide Financial Statements
700(23)
Accounting for State and Local Governmental Units---Proprietary and Fiduciary Funds
723(26)
Proprietary Funds
723(1)
Internal Service Funds
724(3)
Enterprise Funds
727(3)
Proprietary Fund Financial Statements
730(4)
Fiduciary Funds
734(1)
Agency Funds
734(2)
Trust Funds
736(3)
Preparing the Governmentwide Financial Statements
739(1)
Required Proprietary Fund Note Disclosures
740(9)
Accounting for Not-For-Profit Organizations
749
The Nature of Not-For-Profit Organizations
749(1)
Not-For-Profit Accounting Principles
750(5)
Voluntary Health and Welfare Organizations
755(6)
``Other'' Not-For-Profit Organizations
761(1)
Nongovernmental Not-For-Profit Hospitals and Other Health Care Organizations
762(5)
Private Not-For-Profit Colleges and Universities
767
Appendix A SEC Influence on Accounting
2
The 1933 Securities Act
1(1)
The Securities Exchange Act of 1934
2(1)
The Sarbanes-Oxley Act
2(1)
The Registration Statement for Security Issues
3(1)
The Integrated Disclosure System
3(2)
SEC Developments
5
Appendix B Estates and Trusts
1(1)
Creation of an Estate
1(1)
Probate Proceedings
1(1)
Administration of the Estate
2(1)
Accounting for the Estate
3(1)
Illustration of Estate Accounting
4(4)
Accounting for Trusts
8
Glossary 1(1)
Index 1


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