Advanced Accounting
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Advanced Accounting

Advanced Accounting


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About the Book

The most extensive and in-depth presentation of consolidation topics available, this widely-adopted text explains each topic with a discussion of contemporary accounting theory and practice and with an abundance of examples and illustrations -- e.g., partial working papers, illustrative financial statements, account analyses, journal entries, schedules, etc.

Table of Contents:
1. Business Combinations. 2. Stock Investments -- Investor Accounting and Reporting. 3. An Introduction to Consolidated Financial Statements. 4. Consolidation Techniques and Procedures. 5. Intercompany Profit Transactions -- Inventories. 6. Intercompany Profit Transactions -- Plant Assets. 7. Intercompany Profit Transactions -- Bonds. 8. Consolidations -- Changes in Ownership Interests. 9. Indirect and Mutual Holdings. 10. Subsidiary Preferred Stock, Consolidated Earnings per Share, and Consolidated Income Taxation. 11. Consolidation Theories, Push-Down Accounting, and Corporate Joint Ventures. 12. Accounting for Branch Operations. 13. Foreign Currency Concepts and Transactions. 14. Foreign Currency Financial Statements. 15. Segment and Interim Financial Reporting. 16. Partnerships -- Formation, Operations, and Changes in Ownership Interests. 17. Dissolution and Liquidation of a Partnership. 18. Corporate Liquidations, Reorganizations, and Debt Restructurings for Financial Distressed Corporations. 19. An Introduction to Accounting for State and Local Governmental Units -- Part I. 20. An Introduction to Accounting for State and Local Governmental Units -- Part II. 21. Voluntary Health and Welfare Organizations, Health Care Entities, and Colleges and Universities. Appendix A: SEC Influence on Accounting. Appendix B: Estates and Trusts. Glossary. Index.


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Product Details
  • ISBN-13: 9780133835311
  • Publisher: Pearson Education (US)
  • Publisher Imprint: Pearson
  • Height: 286 mm
  • No of Pages: 920
  • Weight: 2062 gr
  • ISBN-10: 0133835316
  • Publisher Date: 11 Dec 1995
  • Binding: Hardback
  • Language: English
  • Spine Width: 38 mm
  • Width: 216 mm


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