Advanced accounting
著者
書誌事項
Advanced accounting
South-Western Pub., c1990
4th ed
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注記
Includes bibliographical references and index
内容説明・目次
内容説明
Advanced Accounting links theory and practice with constant emphasis on the logic of procedures. In general, the text offers in-depth coverage of the major advanced accounting topics that appear on the CPA (Chartered Public Accountant) exam and provides up-to-date information on relevant, generally accepted accounting standards. This edition includes a new chapter on the SEC, earlier introduction and increased coverage of the vertical worksheet format. The foreign currency coverage is increased and earlier presentation of the consolidations section. The text material has been reviewed extensively, and over fifty percent of end-of-chapter questions, exercises and problems have been revised. This book should be of interest to advanced undergraduate courses in accounting.
目次
Part One: Accounting theory and external reporting. Accounting theory. Real estate and franchise accounting. Income presentation and interim reporting. The disclosure of earnings per share and segmental data. Part Two: Combined corporate entities and consolidations. Introduction to business combinations. Consolidated statements at the date of the acquisition. Intercompany transactions: merchandize, plant assets, and notes. Intercompany transactions: bonds and leases. Special issues in accounting for an investment in a subsidiary. Subsidiary equity transactions: indirect and mutual holdings. Special applications of consolidation procedures. Accounting for foreign operations. Part Three: Accounting for partnerships. Partnerships: nature, formation and division of income. Partnerships: ownership changes and liquidation. Part Four: Governmental and nonprofit accounting. Governmental accounting: general fund and account groups. Governmental accounting: special funds. Accounting for nonprofit universities and hospitals. Accounting for voluntary health and welfare organizations. Part Five: Fiduciary accounting. Estates and trusts. Insolvency.
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