South-Western College Pub., c1999
大学図書館所蔵 件 / 全21件
Includes bibliographical references and index
The advanced accounting course offers in-depth coverage of the major advanced accounting topics which appear on the CPA exam and provides late-1990s information on relevant, generally accepted accounting standards. This advanced accounting text links theory and practice with constant emphasis on the logic of procedures. Additionally, it uses the horizontal approach to work sheets, the format routinely used in business.
COMBINED CORPORATE ENTITIES AND CONSOLIDATIONS. 1. Business Combinations: America's Most Popular Business Activity, Accounting's Biggest Controversy. 2. Consolidated Statements: Date of Acquisition. 3. Consolidated Statements: Subsequent to Acquisition. Special Appendix 1. Possible New Consolidation Procedures - Goodwill. 4. Intercompany Transactions: Merchandise, Plant Assets, and Notes. 5. Intercompany Transactions: Bonds and Leases. 6. Cash Flow, EPS, Taxation, and Unconsolidated Investments. 7. Special Issues in Accounting for an Investment in a Subsidiary. 8. Subsidiary Equity Transactions, Indirect and Mutual Holdings. Special Appendix 2. Possible New Consolidation Procedures - Changes in Parent's and Subsidiary Equity. Special Appendix 3. Leveraged Buyouts. MULTINATIONAL ACCOUNTING. 9. The International Accounting Environment. 10. Foreign Currency Transactions. 11. Translation of Foreign Financial Statements. SPECIAL REPORTING CONCERNS. 12. Interim Reporting and Disclosures About Segments of an Enterprise. 13. The Disclosure of Earnings Per Share and Information About Capital Structure. PARTNERSHIPS. 14. Partnerships: Characteristics, Formation, and Accounting for Activities. 15. Partnerships: Ownership Changes and Liquidations. GOVERNMENTAL AND NOT-FOR-PROFIT ACCOUNTING. 16. Governmental Accounting: The General Fund and the Account Groups. 17. Governmental Accounting: Other Governmental Funds. Proprietary Funds, and Fiduciary Funds. 18. Accounting for Not-for-Profit Organizations: Public and Private Universities. 19. Accounting for Not-for-Profit Organizations: Health Care Providers and Voluntary Health and Welfare Organizations. FIDUCIARY ACCOUNTING. 20. Estates and Trusts: Their Nature and the Accountant's Role. 21. Debt Restructuring, Corporate Reorganizations, and Liquidations. Check figures.
「Nielsen BookData」 より