Advanced Accounting: Concepts and Practice |
Contents
The Purchase Method of AccountingDate | 67 |
The Purchase Method of AccountingSubsequent | 115 |
The Purchase Method of AccountingPartially Owned | 157 |
Copyright | |
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Common terms and phrases
accepted accounting principles Accounts receivable accrual acquiring company acquisition date adjustments amortization amount APB Opinion Assume balance sheet bankruptcy basis bonds book value element business combination capital account carrying value cash Chapter Company acquired company's consolidated financial statements consolidated net income consolidating statement worksheet corporation creditors current value December 31 depreciation determined Dividends declared dollars earnings per share encumbrances entity equity method excess of book exchange rate expenditures FASB Statement financial reporting fixed assets functional currency fund balance goodwill home office Illustration income statement Income tax expense intercompany Interest expense investment account issued journal entries June 30 ledger liabilities liquidation Long-Term Debt loss sharing method of accounting minority interest NCGA Statement outstanding common stock parent company partners partnership payable payment pooling of interests preferred stock primary elimination entry profit and loss recorded reporting purposes Required restructuring retained earnings revenues shareholders sold stockholders subsidiary subsidiary's net assets year-end