Fundamentals of Advanced AccountingFundamentals 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. |
Contents
The Equity Method of Accounting | 1 |
Accounting Procedures Used in Applying the Equity | 8 |
Elimination of Unrealized Gains in Inventory | 17 |
51 other sections not shown
Other editions - View all
Fundamentals of Advanced Accounting with FASB 141R Update Supplement Joe Ben Hoyle,Thomas Schaefer,Timothy Doupnik No preview available - 2007 |
Fundamentals of Advanced Accounting Joe Ben Hoyle,Thomas F. Schaefer,Timothy S. Doupnik No preview available - 2017 |
Fundamentals of Advanced Accounting Joe Ben Hoyle,Thomas Schaefer,Timothy Doupnik No preview available - 2003 |
Common terms and phrases
100 percent Accounts Receivable acquired Additional Paid-In Capital Amerco amount AOCI assets and liabilities Assume balance sheet BigNet book value Bottom Company business combination carrying value cash flow hedge common stock company's Comprehensive Income computed consolidated balance consolidated financial statements consolidated net income consolidated totals Consolidation Entry consolidation process consolidation worksheet Corporation cost method debt December 31 Dividends paid economic unit concept eliminated Equipment equity accounts euros exchange rate Exhibit fair value hedge FASB firm commitment foreign currency option foreign exchange gain forward contract gain or loss income statement intangible assets inventory investment account investor issued January Land liabilities and equities Mexican pesos million net income noncontrolling interest outstanding ownership parent company concept partial equity method payment pooling of interests preferred stock recognized 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