Fundamentals of Advanced Accounting
Published on 1. February 2007
Book
Hardback
696 pages
978-0-324-37890-0 (ISBN)
Description
Practice accounting the way you will in your professional career with the unique, one-term FUNDAMENTALS OF ADVANCED ACCOUNTING text. Designed specifically for the abbreviated advanced accounting course, FUNDAMENTALS OF ADVANCED ACCOUNTING is the only text in the market to use the horizontal approach to consolidations, which is what you'll most likely encounter in professional practice as you begin your accounting career. You'll find a conceptually strong introduction to consolidations, partnerships, government, not-for-profit, and other advanced topics as this new book covers the topics most important for your future career and for your preparation for today's CPA exam. The book's coverage reflects the latest FASB and GASB pronouncements, with carefully selected exercises and problems that give you the opportunity to perfect your skills. A unique consolidations tutorial and electronic working papers for Excel save you time and ensure you understand the skills you practice for ongoing accounting success.
More details
Language
English
Place of publication
Mason, OH
United States
Publishing group
Cengage Learning, Inc
Target group
College/higher education
Dimensions
Height: 277 mm
Width: 213 mm
Thickness: 30 mm
Weight
1565 gr
ISBN-13
978-0-324-37890-0 (9780324378900)
Copyright in bibliographic data is held by Nielsen Book Services Limited or its licensors: all rights reserved.
Schweitzer Classification
Content
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).