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Advanced Financial Accounting,9780073526744
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Advanced Financial Accounting



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This is the 7th edition with a publication date of 3/23/2007.
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The seventh edition ofAdvanced Financial Accountingis a comprehensive and highly illustrated presentation of the accounting and reporting principles used in a variety of business entities. The complete presentations of worksheets, schedules, and financial statements allow students to see the development of each new topic. The book's building block approach introduces concepts with simple examples and then gradually introduces complexity, allowing students to easily keep pace with the material. Because the course often serves students who plan to take the CPA exam, much ofAdvanced Financial Accounting'send-of-chapter material is provided in the formats as tested on the CPA exam. A wide variety of multiple-choice questions, cases requiring written presentations, and other objective answer format materials helps students even further to reinforce their mastery of text concepts.

Table of Contents

Corporate Expansion and Accounting for Business Combinations
Reporting Intercorporate Investments in Common Stock
The Reporting Entity and Consolidated Financial Statements
Consolidation as of the Date of Acquisition
Consolidation Following Acquisition
Intercorporate Transfers: Noncurrent Assets
Intercompany Inventory Transactions
Intercompany Indebtedness
Consolidation Ownership Issues
Additional Consolidation Reporting Issues
Multinational Accounting: Foreign Currency Transactions and Financial Instruments
Multinational Accounting: Translation of Foreign Entity Statements
Segment and Interim Reporting
SEC Reporting
Partnerships: Formation, Operation, and Changes in Membership
Partnerships: Liquidation
Governmental Entities: Introduction and General Fund Accounting
Governmental Entities: Special Funds and Government-Wide Financial Statements
Not-for-Profit Entities
Corporations in Financial Difficulty
Table of Contents provided by Publisher. All Rights Reserved.

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