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Advanced Accounting,9780130661838
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Advanced Accounting

by ; ; ;
Edition:
8th
ISBN13:

9780130661838

ISBN10:
013066183X
Format:
Paperback
Pub. Date:
1/1/2003
Publisher(s):
Prentice Hall
List Price: $140.00
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Summary

This readable examination of accounting theory and practice offers extensive real-world examples and illustrations throughout—from corporations such as Microsoft, Coca Cola, Hershey Foods, IBM, General Motors, and General Electric. A book-specific Website is available that contains less-frequently covered topics, additional exercises, links to additional references, and more. Is updated for the latest FASB pronouncements including Business Combinations, Goodwill and Other Intangible Assets. Focuses on parent company accounting using the full or complete equity method in coverage of consolidations. Offers separate coverage of parent company accounting under the cost and incomplete equity methods. Adds a chapter on governmental and not-for-profit accounting. The perfect reference for accounting professionals looking to check facts or brush up on their skills.

Table of Contents

(NOTE: Each chapter concludes with a Summary and Electronic Supplement (Website) references.)
1. Business Communications.
2. Stock Investments and Investor Accounting and Reporting.
3. An Introduction to Consolidated Financial Statements.
4. Consolidation Techniques and Procedures.
5. Intercompany Profit Transactions and Inventories.
6. Intercompany Profit Transactions and Plant Assets.
7. Intercompany Profit Transactions and Bonds.
8. Consolidations and Changes in Ownership Interests.
9. Indirect and Mutual Holdings.
10. Subsidiary Preferred Stock, Consolidated Earnings per Share, and Consolidated Income Taxation.
11. Consolidation Theories, Push-Down Accounting, and Corporate Joint Ventures.
12. Foreign Currency Concepts and Transactions.
13. Foreign Currency Financial Statements.
14. Segment and Interim Financial Reporting.
15. Partnerships—Formation, Operations and Changes in Ownership Interests.
16. Dissolution and Liquidation of a Partnership.
17. Corporate Liquidations and Reorganizations.
18. An Introduction to Accounting for State and Local Government.
19. Accounting for State and Local Governmental Units—Governmental Funds.
20. Accounting for State and Local Governmental Units—Proprietary and Fiduciary Funds.
21. Accounting for Non-for-Profit Organizations.



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