Comprehensive coverage of advanced accounting principles. Presents a modern approach to the theory and practice of accounting. Distinctive features of this text include equal treatment of the cost method and the equity method in the chapters on consolidations, and four chapters on various types of non-profit organization and government accounting. Includes end-of-chapter review problems, with answers.
|Product dimensions:||1.65(w) x 3.66(h) x (d)|
Table of Contents
Entity and Equity Theories, Sole Proprietorships, and Personal Financial Statements.
Partnership Formation and Net Income Allocation.
Changes in Partners.
Liquidating a Partnership.
Introduction to Consolidated Financial Statements.
Differences Between Cost and Book Value.
Consolidated Financial Statements After the Date of Acquisition.
Intercompany Transactions and Intercompany Profits in Inventories.
Intercompany Profits in Depreciable Assets.
Subsidiaries with Both Common and Preferred Stock.
Changes in Ownership.
Indirect and Mutual Ownership.
Accounting for Foreign Operations.
Interim and Segment Reporting.
Revenue and Expense Recognition Theory and Accounting for Retail Land Sales.
Other Real Estate Sales and Franchising.
Estates and Trusts.
Insolvent Business Solutions.
Nonbusiness Organizations and Not-for-Profit Hospitals.
Voluntary Health and Welfare Organizations and Other Not-for-Profit Organizations.
Not-for-Profit Colleges and Universities.