Advanced accounting
著者
書誌事項
Advanced accounting
Wiley, c1989
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注記
Includes index
内容説明・目次
内容説明
Comprehensive coverage of advanced accounting principles is given in this book which presents a modern approach to the theory and practice of accounting. Distinctive features of the text include equal treatment of the cost method and the equity method in the chapters on consolidations, and four chapters on various types of not-for-profit organization and government accounting. end-of-chapter review problems, with answers, are included.
目次
- 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
- intercompany bonds
- 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
- real estate sales and franchising
- estates and trusts
- insolvent business solutions
- non-business organizations and not-for-profit hospitals
- voluntary health and welfare organizations and other not-for-profit organizations
- not-for-profit colleges and universities
- governmental accounting.
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