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Advanced Accounting - 6th edition

Advanced Accounting (ISBN10: 0072321164; ISBN13: 9780072321166)
ISBN13: 978-0072321166
ISBN10: 0072321164

Summary: The sixth edition of ADVANCED ACCOUNTING is a solid revision to a successful and comprehensive text known for its ample integration of real world examples, student orientation, and popular writing style. Additional real world content, Internet Assignments and an expanded web site make the text even more pedagogically sound and appealing to users. Coverage of all recent FASB and GASB proclamations keep the sixth edition of Hoyle/Schaefer/Doupnik current.
Feat ...show moreures

  • Chapters 2, 3, and 4 have been updated to cover the recent FASB Exposure Draft, Business Combinations and Intangible Assets, that recommends that all business combinations should be ''accounted for using the purchase method, thereby eliminating the pooling method.'' This FASB Exposure Draft, in prohibiting pooling, proposes perhaps the biggest change in the past 30 years of accounting for business combinations.
  • Chapter 13 covers one of the fastest growing areas within the accounting profession: working with bankrupt or financially-troubled organizations. A large number of real-life examples are used to walk students through the steps and processes found in both a Chapter 7 and a Chapter 11 filing.
  • Some of the most important changes in this newest edition are covered in Chapters 16 and 17 on accounting for state and local governments. The monumental GASB Statement No. 34 provides the basis for an entirely new approach to reporting these government entities, while Statement 35 provides a comprehensive structure for reporting public colleges and universities. Chapters 16 and 17 are almost completely rewritten and reflect the implications of these statements.
  • The elimination of Chapter 18 due to changes in rules on government owned colleges, and the deletion of Chapter 8 on branch and consignment accounting, streamlines the text and makes it more manageable.
  • The new Chapter 18 covers the reporting that is now appropriate for private not-for-profit organizations, another rapidly growing segment of the accounting profession. Coverage includes Statement No. 136 of the FASB ''Transfers of Assets to a Not-for-Profit Organization or Charitable Trust That Raises or Holds Contributions for Others.'' The authors demonstrate the financial statements that are utilized by organizations such as Christian Children's Fund and Villanova University.
  • Reviewer feedback prompted the expansion of Chapter 8 to include Interim Reporting, with several additions in the end of chapter material to cover this topic. This chapter also includes excerpts from annual reports demonstrating the implementation of SFAS 131.
  • Chapter 9 has been updated to cover the foreign currency hedging guidelines in SFAS 133. This replaces the information that was previously covered in the Updated Pages packaged with the 5th edition.
  • Improved supplements package; thoroughly error-checked and on time! (Richard Rand at Tennessee Technological University will be revising the Study Guide and Working Papers, and Test Bank, and will be adding 5% new questions to the Test Bank, revising 15% of the questions, and adding or revising 20% of the questions in the Study Guide.
  • A new Internet Assignment section after the Exercises in the end of chapter material requires students to use the Web and the financial services available on-line.
  • Keeping up to speed with changes in accounting, the 6th edition references all new proposed statements and exposure drafts including FASB Exposure Draft, Business Combinations and Intangible Asset; SFAS 121, Impairment of Long-Lived Asssets Including Goodwill; SFAS 95, Statement of Cash Flows; SFAS 133, Accounting for Derivative Instruments and Hedging Activities; and GASB Statements 34 & 35.
  • Chapter 10 includes streamlined discussion surrounding translation methods and a new computer spreadsheet problem involving the consolidation of a foreign subsidiary.
  • Chapter 21: Financial Reporting and the Securities Exchange Commission has been moved up to chapter 12, to follow the international chapters. This more prominent placement of this material indicates a priority on helping students to understand the position of authority held by the SEC within the world of accounting. Students are introduced to the terminology as well as the functioning of the SEC in connection with registration statements and periodic reporting.
  • An expanded book website contains additional resources for both the student and instructor, as well as any updates to the text.
  • Thorough coverage of FASB's statement on segment reporting.
  • Three current chapters of International accounting issues provide ample international coverage for an advanced accounting course.
  • With the fifth edition, this was the first two color textbook available in the advanced accounting market; as well as the larger 8 ½ x 10 7/8'' trim size, increasing its appeal to both students and instructors.
  • Computer projects on consolidations are included in Chapters 3 and 4.
  • Where appropriate within the body of the text, the controversial side of accounting is introduced by discussing debates regarding financial reporting and sharing dissenting opinions to official pronouncements.
  • Real-World examples allow students to make connections with today's business environment.
  • Discussion questions help draw attention to the practical side of accounting.
  • Library assignments require student research and teach how to find and use sources of information.
  • End of chapter materials offer a wide variety of assignment materials to reinforce important concepts for students.
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Edition/Copyright: 6TH 01
Cover: Hardcover
Publisher: McGraw-Hill Publishing Company
Published: 11/10/2000
International: No

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