Advanced Accounting / Edition 3

Advanced Accounting / Edition 3

by Debra C. Jeter, Paul Chaney
     
 

ISBN-10: 0470130407

ISBN-13: 9780470130407

Pub. Date: 06/04/2007

Publisher: Wiley

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…  See more details below

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.

Product Details

ISBN-13:
9780470130407
Publisher:
Wiley
Publication date:
06/04/2007
Edition description:
Study Guide
Pages:
400
Product dimensions:
8.54(w) x 10.83(h) x 0.62(d)

Table of Contents

IAccounting for Mergers and Acquisitions
1Introduction to Business Combinations1
2Accounting for Business Combinations31
3Consolidated Financial Statements - Date of Acquisition72
4Consolidated Financial Statements after Acquisition116
5Allocation and Depreciation of Differences between Cost and Book Values195
6Elimination of Unrealized Profit on Intercompany Sales of Inventory273
7Elimination of Unrealized Gains or Losses on Intercompany Sales of Property and Equipment331
8Changes in Ownership Interest387
9Intercompany Bond Holdings and Miscellaneous Topics - Consolidated Financial Statements423
10Insolvency - Liquidation and Reorganization483
IIAccounting in the International Marketplace
11International Accounting and the Global Economy519
12Accounting for Foreign Currency Transactions and Hedging Foreign Exchange Risk563
13Translation of Financial Statements of Foreign Affiliates613
14Reporting for Segments and for Interim Financial Periods659
IIIPartnership Accounting
15Partnerships: Formation, Operation, and Ownership Changes691
16Partnership Liquidation740
IVFund and Nonprofit Accounting
17Introduction to Fund Accounting771
18Introduction to Accounting for State and Local Governmental Units815
19Accounting for Nongovernment Nonbusiness Organizations: Colleges and Universities, Hospitals and other Health Care Organizations891
Glossary938
App.: Tables of Amounts and Present Values947
Index953

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