Advanced Accounting,9780471173977

Advanced Accounting

by ;
ISBN13: 9780471173977
ISBN10: 0471173975
Format: Hardcover
Pub. Date: 2000-03-01
Publisher(s): John Wiley & Sons Inc
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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

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