Available:*
Library | Item Barcode | Call Number | Material Type | Item Category 1 | Status |
|---|---|---|---|---|---|
Searching... | 30000010229886 | HF5635 F46 2008 | Open Access Book | Book | Searching... |
On Order
Summary
Summary
Practice accounting the way you will in your professional career with the unique, one-term FUNDAMENTALS OF ADVANCED ACCOUNTING text. Designed specifically for the abbreviated advanced accounting course, FUNDAMENTALS OF ADVANCED ACCOUNTING is the only text in the market to use the horizontal approach to consolidations, which is what you'll most likely encounter in professional practice as you begin your accounting career.You'll find a conceptually strong introduction to consolidations, partnerships, government, not-for-profit, and other advanced topics as this new book covers the topics most important for your future career and for your preparation for today's CPA exam. The book's coverage reflects the latest FASB and GASB pronouncements, with carefully selected exercises and problems that give you the opportunity to perfect your skills. A unique consolidations tutorial and electronic working papers for Excel save you time and ensure you understand the skills you practice for ongoing accounting success.
Table of Contents
| Part One Combined Corporate Entities and Consolidations |
| 1 Business Combinations: America's Most Popular Business Activity, Bringing an End to the Controversy |
| 2 Consolidated Statements: Date of Acquisition |
| 3 Consolidated Statements: Subsequent to Acquisition |
| 4 Intercompany Transactions: Merchandise, Plant Assets, and Notes |
| 5 Cash Flows, EPS and Bonds and Leases |
| Special Appendix: Analysis of FASB Exposure Drafts for Business Combinations by Impact on Chapters 1-5 |
| Part Two Multinational Accounting and Other Reporting Concerns |
| 6 Foreign Currency Transactions |
| 7 Translation of Foreign Financial Statements |
| Part Three Partnerships |
| 8 Partnerships: Characteristics, Formation, and Accounting for Activities |
| 9 Partnerships: Ownership Changes and Liquidations |
| Part Four Governmental and Not-for-Profit Accounting |
| 10 Governmental Accounting: The General Fund and the Account Groups (including: Other Governmental Funds, Proprietary Funds, and Fiduciary Funds) |
| 11 Financial Reporting Issues |
| 12 Accounting for Private Not-for-Profit Organizations (including Colleges and Universities and Health Care Organizations) |
