Advanced Accounting / Edition 11

Hardcover (Print)
Rent from
(Save 75%)
Est. Return Date: 07/23/2015
Buy New
Buy New from
Buy Used
Buy Used from
(Save 34%)
Item is in good condition but packaging may have signs of shelf wear/aging or torn packaging.
Condition: Used – Good details
Used and New from Other Sellers
Used and New from Other Sellers
from $14.90
Usually ships in 1-2 business days
(Save 94%)
Other sellers (Hardcover)
  • All (21) from $14.90   
  • New (4) from $53.00   
  • Used (17) from $14.90   


This readable examination of accounting theory and practice offers extensive real-world examples and illustrations throughout—from corporations such as Microsoft, Coca Cola, Hershey Foods, IBM, General Motors, and General Electric. A book-specific Website is available that contains less-frequently covered topics, additional exercises, links to additional references, and more. Is updated for the latest FASB pronouncements including Business Combinations, Goodwill and Other Intangible Assets. Focuses on parent company accounting using the full or complete equity method in coverage of consolidations. Offers separate coverage of parent company accounting under the cost and incomplete equity methods. Adds a chapter on governmental and not-for-profit accounting. The perfect reference for accounting professionals looking to check facts or brush up on their skills.
Read More Show Less

Product Details

  • ISBN-13: 9780132568968
  • Publisher: Prentice Hall
  • Publication date: 8/11/2011
  • Edition description: Older Edition
  • Edition number: 11
  • Pages: 840
  • Sales rank: 1,430,983
  • Product dimensions: 8.70 (w) x 11.00 (h) x 1.40 (d)

Meet the Author

FLOYD A. BEAMS, PH.D., authored the first edition of Advanced Accounting in 1979 and actively revised his text through the next six revisions and twenty-one years while maintaining an active professional and academic career at Virginia
Tech where he rose to the rank of Professor, retiring in 1995.
Beams earned his B.S. and M.A. degrees from the University of Nebraska, and a Ph.D. from the University of Illinois. He published actively in journals, including The Accounting Review,
Journal of Accounting, Auditing and Finance, Journal of Accountancy,
The Atlantic Economic Review, Management Accounting,

and others. He was a member of the American Accounting Association and the Institute of Management Accountants and served on committees for both organizations. Beams was honored with the National Association of Accounts’ Lybrand Bronze Medal
Award for outstanding contribution to accounting literature, the
Distinguished Career in Accounting award from the Virginia Society of CPAs, and the Virginia Outstanding Accounting Educator award from the Carman G. Blough student chapter of the Institute of Management Accountants. Professor Beams passed away in
2004; however, we continue to honor his contribution to the field and salute the impact he had on this volume.

JOSEPH H. ANTHONY, PH.D., joined the Michigan
State University faculty in 1983 and is an Associate Professor of Accounting at the Eli Broad College of Business. He earned his B.A. in 1971 and his M.S. in 1974, both awarded by Pennsylvania
State University, and he earned his Ph.D. from The
Ohio State University in 1984. He is a Certified Public Accountant,
and is a member of the American Accounting Association,
American Institute of Certified Public Accountants, American
Finance Association, and Canadian Academic Accounting Association.
He has been recognized as a Lilly Foundation Faculty
Teaching Fellow and as the MSU Accounting Department’s
Outstanding Teacher in 1998—1999 and in 2010—2011.
Anthony teaches a variety of courses, including undergraduate introductory, intermediate, and advanced financial accounting.
He also teaches financial accounting theory and financial statement analysis at the master’s level, as well as financial accounting courses in Executive MBA programs, and a doctoral seminar in financial accounting and capital markets research. He co-authored an introductory financial accounting textbook.
Anthony’s research interests include financial statement analysis, corporate reporting, and the impact of accounting information in the securities markets. He has published a number of articles in leading accounting and finance journals, including
The Journal of Accounting & Economics, The Journal of
Finance, Contemporary Accounting Research, The Journal of
Accounting, Auditing, & Finance,
and Accounting Horizons.

BRUCE BETTINGHAUS, PH.D., is an Assistant
Professor of Accounting in the School of Accounting in The
Seidman College of Business at Grand Valley State University.
His teaching experience includes corporate governance and accounting ethics, as well as accounting theory and financial reporting for both undergraduates and graduate classes. He earned his Ph.D. at Penn State University and his B.B.A. at Grand
Valley State University. Bruce has also served on the faculties of the University of Missouri and Michigan State University. He has been recognized for high-quality teaching at both Penn State and Michigan State Universities. His research interests focus on governance and financial reporting for public firms. He has published articles in The International Journal of Accounting and
The Journal of Corporate Accounting and Finance.

KENNETH A. SMITH, PH.D., is a senior lecturer in the
Evans School of Public Affairs at the University of Washington.
He earned his Ph.D. from the University of Missouri, his M.B.A.
from Ball State University, and his B.A. in Accounting from
Anderson University (IN). He is a Certified Public Accountant.
Smith’s research interests include government accounting and budgeting, non-profit financial management, non-financial performance reporting, and information systems in government and non-profit organizations. He has published articles in such journals as Accounting Horizons, Journal of Government Financial
Management, Public Performance & Management Review,
Nonprofit and Voluntary Sector Quarterly, International Public
Management Journal, Government Finance Review,
and Strategic
Smith’s professional activities include membership in the American Accounting Association, the Association of
Government Accountants, the Government Finance Officers
Association, the Institute of Internal Auditors, and the Institute of Management Accountants. He serves on the Steering Committee for the Public Performance Measurement Reporting Network and formerly served as the Executive Director for the Oregon
Public Performance Measurement Association.
Read More Show Less

Table of Contents

Ch. 1 Business Combinations 1

Ch. 2 Stock Investments - Investor Accounting and Reporting 27

Ch. 3 An Introduction to Consolidated Financial Statements 63

Ch. 4 Consolidation Techniques and Procedures 103

Ch. 5 Intercompany Profit Transactions - Inventories 149

Ch. 6 Intercompany Profit Transactions - Plant Assets 193

Ch. 7 Intercompany Profit Transactions - Bonds 229

Ch. 8 Consolidations - Changes in Ownership Interests 257

Ch. 9 Indirect and Mutual Holdings 291

Ch. 10 Subsidiary Preferred Stock, Consolidated Earnings Per Share, and Consolidated Income Taxation 329

Ch. 11 Consolidation Theories, Push-Down Accounting, and Corporate Joint Ventures 383

Ch. 12 Derivatives and Foreign Currency Transactions 425

Ch. 13 Foreign Currency Financial Statements 475

Ch. 14 Segment and Interim Financial Reporting 535

Ch. 15 Partnerships - Formation, Operations, and Changes in Ownership Interests 563

Ch. 16 Partnership Liquidation 601

Ch. 17 Corporate Liquidations and Reorganizations 631

Ch. 18 An Introduction to Accounting for State and Local Governmental Units 665

Ch. 19 Accounting for State and Local Governmental Units - Governmental Funds 703

Ch. 20 Accounting for State and Local Governmental Units - Proprietary and Fiduciary Funds 749

Ch. 21 Accounting for Not-for-Profit Organizations 775

Ch. 22 Estates and Trusts 813



Read More Show Less

Customer Reviews

Average Rating 1
( 3 )
Rating Distribution

5 Star


4 Star


3 Star


2 Star


1 Star


Your Rating:

Your Name: Create a Pen Name or

Barnes & Review Rules

Our reader reviews allow you to share your comments on titles you liked, or didn't, with others. By submitting an online review, you are representing to Barnes & that all information contained in your review is original and accurate in all respects, and that the submission of such content by you and the posting of such content by Barnes & does not and will not violate the rights of any third party. Please follow the rules below to help ensure that your review can be posted.

Reviews by Our Customers Under the Age of 13

We highly value and respect everyone's opinion concerning the titles we offer. However, we cannot allow persons under the age of 13 to have accounts at or to post customer reviews. Please see our Terms of Use for more details.

What to exclude from your review:

Please do not write about reviews, commentary, or information posted on the product page. If you see any errors in the information on the product page, please send us an email.

Reviews should not contain any of the following:

  • - HTML tags, profanity, obscenities, vulgarities, or comments that defame anyone
  • - Time-sensitive information such as tour dates, signings, lectures, etc.
  • - Single-word reviews. Other people will read your review to discover why you liked or didn't like the title. Be descriptive.
  • - Comments focusing on the author or that may ruin the ending for others
  • - Phone numbers, addresses, URLs
  • - Pricing and availability information or alternative ordering information
  • - Advertisements or commercial solicitation


  • - By submitting a review, you grant to Barnes & and its sublicensees the royalty-free, perpetual, irrevocable right and license to use the review in accordance with the Barnes & Terms of Use.
  • - Barnes & reserves the right not to post any review -- particularly those that do not follow the terms and conditions of these Rules. Barnes & also reserves the right to remove any review at any time without notice.
  • - See Terms of Use for other conditions and disclaimers.
Search for Products You'd Like to Recommend

Recommend other products that relate to your review. Just search for them below and share!

Create a Pen Name

Your Pen Name is your unique identity on It will appear on the reviews you write and other website activities. Your Pen Name cannot be edited, changed or deleted once submitted.

Your Pen Name can be any combination of alphanumeric characters (plus - and _), and must be at least two characters long.

Continue Anonymously

    If you find inappropriate content, please report it to Barnes & Noble
    Why is this product inappropriate?
    Comments (optional)