Fundamentals of Advanced Accounting
McGraw-Hill Irwin, 2007 - Business & Economics - 618 pages
Fundamentals of Advanced Accounting, 2/e is ideal for those schools wanting to cover 12 chapters in their advanced accounting course. Typically, this course covers 5-6 consolidations chapters, two foreign currency chapters, two partnership chapters, and 2-3 governmental and not-for-profit chapters. Fundamentals of Advanced Accounting boasts the same great assets that have made the authors' longer Advanced Accounting a success, including the incorporation of the latest FASB pronouncements, the integration of skill preparation for the new CPA exam, and of course, great authorship.
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The Equity Method of Accounting
Accounting Procedures Used in Applying the Equity
Elimination of Unrealized Gains in Inventory
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Fundamentals of Advanced Accounting: Working Papers Manual
Joe Ben Hoyle,Thomas Schaefer,Timothy S. Doupnik
No preview available - 2003
20 percent accrual acquired Additional paid-in capital Amerco amount assets and liabilities Assume balance sheet BigNet book value business combination capital balance carrying value cash flow common stock company's computed consolidated balance consolidated financial statements consolidated totals Consolidation Entry consolidation process consolidation worksheet Corporation cost method Current assets debt December 31 Depreciation expense Dividends paid economic unit concept eliminated Equipment exchange rate Exhibit fair value FASB financial records firm commitment foreign currency option foreign exchange forward contract funds hedge income statement intangible assets inventory investment account investor issued January Land liabilities and equities million noncontrolling interest operations outstanding owners ownership parent company concept partial equity method partners partnership payment pooling of interests preferred stock profit purchase method recognized reporting unit Retained earnings SFAS Smallport sold spot rate stockholders Sun Company Total assets Total liabilities transaction translation adjustment U.S. dollar unrealized gain variable interest entity worksheet entries