Advanced Accounting, 3rd Edition

Advanced Accounting, 3rd Edition AUTHOR : Debra C. Jeter, Paul K. Chaney ISBN: 978-0-470-08736-7 ปก / จำนวนหน้า : Hardcover / 976 pages ปีที่พิมพ์ / ครั้งที่พิมพ์ : 3/2007 Descriptions : 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 : 1. Introduction to Business Combinations 2. Accounting for Business Combinations 3. Consolidated Financial Statements – Date of Acquisition 4. Consolidated Financial Statements – After Acquisition 5. Allocation and Depreciation of Differences between Implied and Book Value 6. Elimination of Unrealized Profit on Intercompany Sales of Inventory 7. Elimination of Unrealized Gains or Losses on Intercompany Sales of Property or Equipment 8. Changes in Ownership Interest 9. Intercompany Bond Holdings and Miscellaneous Topics – Consolidated Financial Statements 10. Insolvency – Liquidation and Reorganization 11. International Accounting and the Global Economy 12. Accounting for Foreign Currency 13. Translation of Financial Statements of Foreign Affiliates 14. Reporting for Segments and for Interim Financial Periods 15. Partnerships: Formation, Operation, and Ownership Changes 16. Partnership Liquidation 17. Introduction to Fund Accounting 18. Introduction to Accounting for State and Local Governmental Units 19. Accounting for Nongovernment Nonbusiness Organizations: Colleges and Universities, Hospitals and Other Health Care Organizations