Advanced accounting
著者
書誌事項
Advanced accounting
（Charles T. Horngren series in accounting）
Prentice Hall, c2003
8th ed
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注記
Rev. ed. of: Advanced accounting / Floyd A. Beams, 7th ed. c2000
Includes bibliographies and index
内容説明・目次
内容説明
For junior/senior-level courses in Advanced Accounting.
This student-friendly examination of accounting theory and practice offers extensive real-world examples and illustrations throughout-from corporations such as Microsoft, Coca Cola, Hershey Foods, IBM, General Motors, and General Electric. The authors' active writing style makes the presentation readable and appealing, explaining complex topics in a manner that students will find relevant. Less-frequently covered topics are transferred to Appendices or to the text's website, shortening the book and enabling students to focus on those concepts presented.
目次
(NOTE: Each chapter concludes with a Summary and Electronic Supplement (Website) references.)
1. Business Combinations.
2. Stock Investments and Investor Accounting and Reporting.
3. An Introduction to Consolidated Financial Statements.
4. Consolidation Techniques and Procedures.
5. Intercompany Profit Transactions and Inventories.
6. Intercompany Profit Transactions and Plant Assets.
7. Intercompany Profit Transactions and Bonds.
8. Consolidations and Changes in Ownership Interests.
9. Indirect and Mutual Holdings.
10. Subsidiary Preferred Stock, Consolidated Earnings per Share, and Consolidated Income Taxation.
11. Consolidation Theories, Push-Down Accounting, and Corporate Joint Ventures.
12. Foreign Currency Concepts and Transactions.
13. Foreign Currency Financial Statements.
14. Segment and Interim Financial Reporting.
15. Partnerships-Formation, Operations and Changes in Ownership Interests.
16. Dissolution and Liquidation of a Partnership.
17. Corporate Liquidations and Reorganizations.
18. An Introduction to Accounting for State and Local Government.
19. Accounting for State and Local Governmental Units-Governmental Funds.
20. Accounting for State and Local Governmental Units-Proprietary and Fiduciary Funds.
21. Accounting for Non-for-Profit Organizations.
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