Advanced financial accounting

著者

• Baker, Richard E.
• Lembke, Valdean C.
• King, Thomas E.

書誌事項

Advanced financial accounting

Richard E. Baker, Valdean C. Lembke, Thomas E. King

Irwin/McGraw-Hill, 1999

4th ed

• International ed.

注記

Includes bibliographical references and index

内容説明・目次

巻冊次

International ed. ISBN 9780071161176

内容説明

Organized into five parts, this text uses a continuous case study to illustrate the topics discussed. A building-block approach is used to provide readers with a strong conceptual foundation, and complexities are introduced gradually. Work papers, financial statements and computations are included.

目次

• Corporate expansion and accounting for business combinations
• reporting inter-corporate investments in common stock
• the reporting entity and consolidated financial statements
• consolidation as of the date of acquisition
• consolidation following acquisition
• inter-corporate transfer - non-current assets
• inter-company inventory transactions
• inter-company indebtedness
• consolidation ownership issues
• additional consolidation reporting issues
• accounting for branch operations multinational accounting - foreign currency transactions and financial instruments
• multinational accounting - translation of foreign entity statements
• segment and interim reporting
• SEC reporting
• partnerships - formation, operation and changes of membership
• partnerships - liquidations
• governmental entities -introduction and general fund accounting
• governmental entities -special funds and accounting groups
• college and universities
• not-for-profit entities - health care providers, voluntary health and welfare organizations and other entities
• corporations in financial difficulty.

巻冊次

ISBN 9780072904727

内容説明

Including complete work papers, financial statements and other computations and comparisons, this text is loosely organized into five sections to allow for flexibility in sequencing the topics during undergraduate financial accounting courses.

目次

• Corporate expansion and accounting for business combinations
• reporting intercorporate investments in common stock
• the reporting entity and consolidated financial statements
• consolidation as of the date of acquisition
• consolidation following acquisition
• intercorporate transfer - noncurrent assets
• intercompany inventory transactions
• intercompany indebtedness
• consolidation ownership issues
• additional consolidation reporting issues
• accounting for branch operations
• multinational accounting - foreign currency transactions and financial instruments
• multinational accounting - translation of foreign entity statements
• segment and interim reporting
• SEC reporting
• partnerships - formation. operation, and changes of membership
• partnerships -liquidations
• governmental entities - introduction and general fund accounting
• governmental entities - special funds and accounting groups
• college and universities
• not-for-profit entities - health care provides, voluntary health and welfare organisations and other entities
• corporations in financial difficulty.

「Nielsen BookData」 より

詳細情報

• NII書誌ID(NCID): BA39651317
• ISBN:
  • 0072904720
  • 0071161171
• LCCN: 98021047
• 出版国コード: us
• タイトル言語コード: eng
• 本文言語コード: eng
• 原本言語コード: eng
• 出版地: Boston
• ページ数/冊数: xxxi, 1288 p.
• 大きさ: 26 cm
• 分類:
  • LCC : HF5635
  • DC21 : 657/.046
• 件名:
  • LCSH : Accounting