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Advanced Accounting (GE)
作  /  譯    者 : Floyd A. Beams,Joseph H. Anthony,Bruce Bettinghaus,Kenneth A. Smith
I S B N -  13 : 9781292214597
I S B N -  10 : 1292214597
類             別: 高等會計學
版             次: 13 版
年             份: 2018
規             格: 819 頁
出     版     商: Pearson Education
教師教學配件: 教師資源光碟(PowerPoint/教師手冊)(教師專用)
     

Advanced Accounting is an in­-depth guide to accounting that reflects the most up-­to-­date business developments. This comprehensive textbook addresses practical financial reporting problems while reflecting recent business developments and changes in accounting standards. The 13th Edition offers a better teaching and learning experience by providing real-world context. Students learn how to apply key accounting concepts through studying real­-world examples, such as reports from popular companies, and up-­to­-date coverage of businesses. Accounting students and accounting practitioners alike will find this text useful in preparing or analyzing consolidated financial statements, accounting for derivative securities, and governmental and not-for-profit accounting and reporting.

Real-world examples explain accounting via excerpts from the popular business press and references to familiar real­-world companies, institutions, and events. Some companies featured include American Airlines, Compaq Computer Corporation, and DaimlerChrysler.

Ch 1 Business Combinations
Ch 2 Stock Investments–Investor Accounting and Reporting
Ch 3 An Introduction to Consolidated Financial Statements
Ch 4 Consolidation Techniques and Procedures
Ch 5 Intercompany Profit Transactions–Inventories
Ch 6 Intercompany Profit Transactions–Plant Assets
Ch 7 Intercompany Profit Transactions–Bonds
Ch 8 Consolidations–Changes in Ownership Interests
Ch 9 Indirect and Mutual Holdings
Ch10 Subsidiary Preferred Stock, Consolidated Earnings per Share, and Consolidated Income Taxation
Ch11 Consolidation Theories, Push-Down Accounting, and Corporate Joint Ventures
Ch12 Derivatives and Foreign Currency: Concepts and Common Transactions
Ch13 Accounting for Derivatives and Hedging Activities
Ch14 Foreign Currency Financial Statements
Ch15 Segment and Interim Financial Reporting
Ch16 Partnerships–Formation, Operations, and Changes in Ownership Interests
Ch17 Partnership Liquidation
Ch18 Corporate Liquidations and Reorganizations
Ch19 An Introduction to Accounting for State and Local Governmental Units
Ch20 Accounting for State and Local Governmental Units–Governmental Funds
Ch21 Accounting for State and Local Governmental Units–Proprietary and Fiduciary Funds
Ch22 Accounting for Not-for-Profit Organizations
Ch23 Estates and Trusts

作者:Floyd A. Beams
現職:Virginia Polytechnic Institute and State University

作者:Joseph H. Anthony
現職:Michigan State University

作者:Bruce Bettinghaus
現職:Grand Vally State University

作者:Kenneth A. Smith
現職:Central Washington University

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