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Fundamentals of Advanced Accounting

Fundamentals of Advanced Accounting - 08 edition

ISBN13: 978-0324378900

Cover of Fundamentals of Advanced Accounting 08 (ISBN 978-0324378900)
ISBN13: 978-0324378900
ISBN10: 0324378904
Cover type:
Edition/Copyright: 08
Publisher: South-Western Publishing Co.
Published: 2008
International: No

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Fundamentals of Advanced Accounting - 08 edition

ISBN13: 978-0324378900

Paul M. Fischer, William J. Taylor and Rita H. Cheng

ISBN13: 978-0324378900
ISBN10: 0324378904
Cover type:
Edition/Copyright: 08
Publisher: South-Western Publishing Co.

Published: 2008
International: No
Summary

Now you can choose the proven, authoritative advanced accounting text that's designed specifically for the length of your one-term advanced accounting course. With FUNDAMENTALS OF ADVANCED ACCOUNTING, expert authors Fischer/Taylor/Cheng have trimmed the length of today's advanced accounting choice without sacrificing reliability or conceptually strong coverage for your accounting majors.

Using only 12 concise chapters, FUNDAMENTALS OF ADVANCED ACCOUNTING reflects the latest FASB and GASB pronouncements while clearly introducing consolidations, partnerships, government, not-for-profit and other advanced topics your students need for the CPA exam and their future careers. FUNDAMENTALS OF ADVANCED ACCOUNTING is the only text of its kind to use the horizontal approach to consolidations--which is the approach most students will encounter in professional practice. A wealth of problems, variety of exercises, and the text's unique consolidations worksheet tutorial with Excel-based working papers provide the significant, realistic practice to further prepare today's accounting majors for ongoing professional success. The FUNDAMENTALS OF ADVANCED ACCOUNTING text and package offer everything you need for a successful one-term advanced accounting course.

Table of Contents

Part One. COMBINED CORPORATE ENTITIES AND CONSOLIDATIONS.

1. Business Combinations. America's Most Popular Business Activity, Bringing an End to the Controversy.
2. Consolidated Statements. Date of Acquisition.
3. Consolidated Statements. Subsequent to Acquisition.
4. Intercompany Transactions. Merchandise, Plant Assets, and Notes.
5. Intercompany Bonds, Cash Flows, EPS and Unconsolidated Investments.
Special Appendix. Analysis of FASB Exposure Drafts for Business Combinations by Impact on Chapters 1-5.

Part Two. MULTINATIONAL ACCOUNTING AND OTHER REPORTING CONCERNS.

6. Foreign Currency Transactions.
7. Translation of Foreign Financial Statements.

Part Three. PARTNERSHIPS.

8. Partnerships. Characteristics, Formation, and Accounting for Activities.
9. Partnerships. Ownership Changes and Liquidations.

Part Four. GOVERNMENTAL AND NOT-FOR-PROFIT ACCOUNTING.

10. Governmental Accounting. The General Fund and the Account Groups (including. Other Governmental Funds, Proprietary Funds, and Fiduciary Funds).
11. Financial Reporting Issues.
12. Accounting for Private Not-for-Profit Organizations (including Colleges and Universities and Health Care Organizations)

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