Advanced Financial Accounting / Edition 3

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Overview

This successful textbook is highly regarded,especially in programs that want a solid,comprehensive text for students who sit for the CPA exam. The book is loosely organized into five sections which allow for flexibility in sequencing the topics. Many of the topics are illustrated by examples using a continuous case involving a fictitious company called Peerless Products Corporation and its subsidiary,Special Foods,Inc.
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Product Details

  • ISBN-13: 9780070054141
  • Publisher: McGraw-Hill Companies, The
  • Publication date: 11/28/1995
  • Edition description: Older Edition
  • Edition number: 3
  • Pages: 1312
  • Product dimensions: 7.59 (w) x 9.57 (h) x 2.17 (d)

Table of Contents

Preface
1 Corporate Expansion and Accounting for Business Combinations 1
2 Reporting Intercorporate Investments in Common Stock 62
3 The Reporting Entity and Consolidated Financial Statements 120
4 Consolidation as of the Date of Acquisition 165
5 Consolidation Following Acquisition 213
6 Intercorporate Transfers: Noncurrent Assets 295
7 Intercompany Inventory Transactions 366
8 Intercompany Indebtedness 430
9 Consolidation Ownership Issues 484
10 Additional Consolidation Reporting Issues 542
11 Accounting for Branch Operations 594
12 Multinational Accounting: Foreign Currency Transactions 632
13 Multinational Accounting: Translation of Foreign Entity Statements 683
14 Segment and Interim Reporting 745
15 SEC Reporting 807
16 Partnerships: Formation, Operation, and Changes in Membership 843
17 Partnerships: Liquidation 905
18 Governmental Entities: Introduction and General Fund Accounting 954
19 Governmental Entities: Special Funds and Account Groups 1023
20 Not-For-Profit Entities: Colleges and Universities 1098
21 Not-For-Profit Entities: Health Care Providers, Voluntary Health and Welfare Organizations, and Other Entities 1168
22 Corporations in Financial Difficulty 1228
Index 1289
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