Advanced Accounting / Edition 3

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Overview

Whether you're dealing with business combinations, foreign currency translations, or consolidated financial statements, you may face a variety of recording methods in professional accounting practice. With this Second Edition of Debra Jeter and Paul Chaney's Advanced Accounting, you'll have easy access to the three main recording techniques as well as clear coverage that reflects current FASB and GASB pronouncements.
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Product Details

  • ISBN-13: 9780470087367
  • Publisher: Wiley, John & Sons, Incorporated
  • Publication date: 4/20/2007
  • Edition description: Older Edition
  • Edition number: 3
  • Pages: 976
  • Product dimensions: 8.31 (w) x 10.16 (h) x 1.54 (d)

Meet the Author

Debra Jeter is an Associate Professor of Management in the Owen Graduate School of Management at Vanderbilt University. She received her Ph.D. in accounting from Vanderbilt University. Dr. Jeter has published articles in The Accounting Review, the Journal of Accounting and Economics, Auditing: A Journal of Practice and Theory, Contemporary Accounting research, and Accounting Horizons, as well as in popular magazines including Working Woman and Savvy. She has co-authored on previous book, "Managerial Cost Accounting: Planning and Control," and has written chapters in others. She has taught at both the graduate and undergraduate levels and is currently teaching financial accounting to masters' level students.
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Table of Contents

I Accounting for Mergers and Acquisitions
1 Introduction to Business Combinations 1
2 Accounting for Business Combinations 31
3 Consolidated Financial Statements - Date of Acquisition 72
4 Consolidated Financial Statements after Acquisition 116
5 Allocation and Depreciation of Differences between Cost and Book Values 195
6 Elimination of Unrealized Profit on Intercompany Sales of Inventory 273
7 Elimination of Unrealized Gains or Losses on Intercompany Sales of Property and Equipment 331
8 Changes in Ownership Interest 387
9 Intercompany Bond Holdings and Miscellaneous Topics - Consolidated Financial Statements 423
10 Insolvency - Liquidation and Reorganization 483
II Accounting in the International Marketplace
11 International Accounting and the Global Economy 519
12 Accounting for Foreign Currency Transactions and Hedging Foreign Exchange Risk 563
13 Translation of Financial Statements of Foreign Affiliates 613
14 Reporting for Segments and for Interim Financial Periods 659
III Partnership Accounting
15 Partnerships: Formation, Operation, and Ownership Changes 691
16 Partnership Liquidation 740
IV Fund and Nonprofit Accounting
17 Introduction to Fund Accounting 771
18 Introduction to Accounting for State and Local Governmental Units 815
19 Accounting for Nongovernment Nonbusiness Organizations: Colleges and Universities, Hospitals and other Health Care Organizations 891
Glossary 938
App.: Tables of Amounts and Present Values 947
Index 953
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