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Advanced Accounting

Advanced Accounting - 3rd edition

ISBN13: 978-0470087367

Cover of Advanced Accounting 3RD 07 (ISBN 978-0470087367)
ISBN13: 978-0470087367
ISBN10: 0470087366
Cover type: Hardback
Edition/Copyright: 3RD 07
Publisher: John Wiley & Sons, Inc.
Published: 2007
International: No

List price: $254.75

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Advanced Accounting - 3RD 07 edition

ISBN13: 978-0470087367

Debra C. Jeter and Paul K. Chaney

ISBN13: 978-0470087367
ISBN10: 0470087366
Cover type: Hardback
Edition/Copyright: 3RD 07
Publisher: John Wiley & Sons, Inc.

Published: 2007
International: No
Summary

Intended for a senior level course in advanced accounting taught at many four-year schools, the book's primary objective is to provide a comprehensive treatment of selected topics in a clear and understandable manner. The third edition reflects current issues in advanced accounting, integrates all three alternative recording methods (cost, partial equity, complete equity) for teaching consolidation concepts using worksheet icons and labels to distinguish among the three methods and new, enhanced student pedagogy.

Table of Contents

Accounting for mergers and acquisitions
Introduction to business combinations and the conceptual framework p. 1
Accounting for business combinations p. 40
Consolidated financial statements - date of acquisition p. 82
Consolidated financial statements after acquisition p. 128
Allocation and depreciation of differences between implied and book values p. 213
Elimination of unrealized profit on intercompany sales of inventory p. 297
Elimination of unrealized gains or losses on intercompany sales of property and equipment p. 345
Changes in ownership interest p. 396
Intercompany bond holdings and miscellaneous topics - consolidated financial statements p. 404
Insolvency - liquidation and reorganization p. 465
Accounting in the international marketplace
International accounting and the global economy p. 501
Accounting for foreign currency transactions and hedging foreign exchange risk p. 541
Translation of financial statements of foreign affiliates p. 591
Reporting for segments and for interim financial periods p. 639
Partnership accounting
Partnerships : formation, operation, and ownership changes p. 675
Fund and nonprofit accounting
Partnership liquidation p. 723
Introduction to fund accounting p. 754
Introduction to accounting for state and local governmental units p. 803
Accounting for nongovernment nonbusiness organizations : colleges and universities, hospitals and other health care organizations p. 880
Table of Contents provided by Blackwell. All Rights Reserved.