Advanced Accounting

by Jeter, Debra C.; Chaney, Paul K., Ph.D.

• ISBN13: 9780471173977
• ISBN10: 0471173975
• Format: Hardcover
• Copyright: 2000-03-01
• Publisher: John Wiley & Sons Inc

Summary

Designed for advanced courses dealing with financial accounting and reporting in the following topical areas: business combinations, consolidated financial statements, international accounting, partnerships, fund accounting and accounting for governmental units. New seventh edition. Textbook. DLC: Accounting.

Table of Contents

I ACCOUNTING FOR MERGERS AND ACQUISITIONS
Introduction to Business Combinations	1	(22)
Methods of Accounting for Business Combinations	23	(51)
Consolidated Financial Statements---Date of Acquisition	74	(40)
Consolidated Financial Statements after Acquisition	114	(78)
Allocation, Depreciation, and Amortization of the Difference Between Cost and Book Value	192	(78)
Elimination of Unrealized Profit on Intercompany Sales of Inventory	270	(57)
Elimination of Unrealized Gains or Losses on Intercompany Sales of Property and Equipment	327	(57)
Changes in Ownership Interest	384	(35)
Indirect Ownership and Reciprocal Stockholdings	419	(37)
Intercompany Bond Holdings and Miscellaneous Topics--Consolidated Financial Statements	456	(59)
Alternative Concepts of Consolidated Financial Statements	515	(32)
II ACCOUNTING IN THE INTERNATIONAL MARKETPLACE
International Accounting and the Global Economy	547	(29)
Accounting for Foreign Currency Transactions	576	(36)
Translation of Financial Statements of Foreign Affiliates	612	(45)
Reporting for Segments and for Interim Financial Periods	657	(32)
III Partnership Accounting
Partnerships: Formation, Operation, and Ownership Changes	689	(48)
Partnership Liquidation	737	(30)
IV FUND AND NONPROFIT ACCOUNTING
Introduction to Fund Accounting	767	(44)
Introduction to Accounting for State and Local Governmental Units	811	(76)
Accounting for Nongovernment Nonbusinesses Organizations: Colleges and Universities, Hospitals, and other Healtcare Organizations	887