Advanced accounting / 7th ed.
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作 者：Paul M. Fischer, William J. Taylor, Rita H. Cheng.
分类号：
ISBN：9780538866552
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简介
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.
目录
Table Of Contents:
Part 1 Combined Corporate Entities and Consolidations
Business Combinations: America's Most Popular Business Activity, Accounting's Biggest Controversy
Consolidated Statements: Date of Acquisition
Consolidated Statements: Subsequent to Acquisition
Possible New Consolidation Procedures--Goodwill
Intercompany Transactions: Merchandise, Plant Assets, and Notes
Intercompany Transactions: Bonds and Leases
Cash Flow, EPS, Taxation, and Unconsolidated Investments
Special Issues in Accounting for an Investment in a Subsidiary
Subsidiary Equity Transactions; Indirect and Mutual Holdings
Possible New Consolidation Procedures--Changes in Parent's Interest and Subsidiary Equity
Leveraged Buyouts
Part 2 Multinational Accounting
The International Accounting Environment
Foreign Currency Transactions
Translation of Foreign Financial Statements
Part 3 Special Reporting Concerns
Interim Reporting and Disclosures about Segments of an Enterprise
The Disclosure of Earnings Per Share and Information about Capital Structure
Part 4 Partnerships
Partnerships: Characteristics, Formation, and Accounting for Activities
Partnerships: Ownership Changes and Liquidations
Part 5 Governmental and Not-for-Profit Accounting
Governmental Accounting: The General Fund and the Account Groups
Governmental Accounting: Other Governmental Funds, Proprietary Funds, and Fiduciary Funds
Accounting for Not-for-Profit Organizations: Public and Private Universities
Accounting for Not-for-Profit Organizations: Health Care Providers and Voluntary Health and Welfare Organizations
Part 6 Fiduciary Accounting
Estates and Trusts: Their Nature and the Accountant's Role
Debt Restructing, Corporate Reorganizations, and Liquidations
Part 1 Combined Corporate Entities and Consolidations
Business Combinations: America's Most Popular Business Activity, Accounting's Biggest Controversy
Consolidated Statements: Date of Acquisition
Consolidated Statements: Subsequent to Acquisition
Possible New Consolidation Procedures--Goodwill
Intercompany Transactions: Merchandise, Plant Assets, and Notes
Intercompany Transactions: Bonds and Leases
Cash Flow, EPS, Taxation, and Unconsolidated Investments
Special Issues in Accounting for an Investment in a Subsidiary
Subsidiary Equity Transactions; Indirect and Mutual Holdings
Possible New Consolidation Procedures--Changes in Parent's Interest and Subsidiary Equity
Leveraged Buyouts
Part 2 Multinational Accounting
The International Accounting Environment
Foreign Currency Transactions
Translation of Foreign Financial Statements
Part 3 Special Reporting Concerns
Interim Reporting and Disclosures about Segments of an Enterprise
The Disclosure of Earnings Per Share and Information about Capital Structure
Part 4 Partnerships
Partnerships: Characteristics, Formation, and Accounting for Activities
Partnerships: Ownership Changes and Liquidations
Part 5 Governmental and Not-for-Profit Accounting
Governmental Accounting: The General Fund and the Account Groups
Governmental Accounting: Other Governmental Funds, Proprietary Funds, and Fiduciary Funds
Accounting for Not-for-Profit Organizations: Public and Private Universities
Accounting for Not-for-Profit Organizations: Health Care Providers and Voluntary Health and Welfare Organizations
Part 6 Fiduciary Accounting
Estates and Trusts: Their Nature and the Accountant's Role
Debt Restructing, Corporate Reorganizations, and Liquidations
Advanced accounting / 7th ed.
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