9780072829662

Larsen's Advanced Accounting provides complete and in-depth coverage of the topics typically taught in a one-or-two semester advanced accounting course, including partnerships, business combinations and consolidated financial statements. Faculty appreciate the current coverage of FASB and GASB regulations (FASB 141 & 142, GASB 34 &35), the wealth of thorough end-of-chapter material, and the in-depth coverage in this shorter length Advanced text. Flexibility is provided by modularly designed parts, each self-contained, that allow instructors to cover only chapters that are appropriate for their class.

1. Ethical Issues in Advanced Accounting
Part One: Accounting for Partnerships and Branches
2. Partnerships: Organization and Operation
3. Partnership Liquidation and Incorporation; Joint Ventures
4. Accounting for Branches; Combined Financial Statements
Part Two: Business Combinations and Consolidated Financial Statements
5. Business Combinations
6. Consolidated Financial Statements: On Date of Business Combination
7. Consolidated Financial Statements: Subsequent to Date of Business Combination
8. Consolidated Financial Statements: Intercompany Transactions
9. Consolidated Financial Statements: Income Taxes, Cash Flows, and Installment Acquisitions
10. Consolidated Financial Statements: Special Problems
Part Three: International Accounting; Reporting of Segments for Interim Periods, and to the SEC
11. International Accounting Standards; Accounting for Foreign Currency Transactions
12. Translation of Foreign Currency Financial Statements
13. Segments; Interim Reports; Reporting for the SEC
Part Four: Accounting for Fiduciaries
14. Bankruptcy: Liquidation and Reorganization
15. Estates and Trusts
Part Five: Accounting for Nonbusiness Organizations
16. Nonprofit Organizations
17. Governmental Entities: General Fund
18. Governmental Entities: Other Governmental Funds and Account Groups
19. Governmental Entities: Proprietary Funds, Fiduciary Funds, and Comprehensive Annual Financial Reports
Glossary
Index

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Modern Advanced Accounting with PowerWeb : Enron

Modern Advanced Accounting with PowerWeb : Enron

0072829664

Summary

Table of Contents

Part One: Accounting for Partnerships and Branches

2. Partnerships: Organization and Operation

3. Partnership Liquidation and Incorporation; Joint Ventures

4. Accounting for Branches; Combined Financial Statements

Part Two: Business Combinations and Consolidated Financial Statements

5. Business Combinations

6. Consolidated Financial Statements: On Date of Business Combination

7. Consolidated Financial Statements: Subsequent to Date of Business Combination

8. Consolidated Financial Statements: Intercompany Transactions

9. Consolidated Financial Statements: Income Taxes, Cash Flows, and Installment Acquisitions

10. Consolidated Financial Statements: Special Problems

Part Three: International Accounting; Reporting of Segments for Interim Periods, and to the SEC

11. International Accounting Standards; Accounting for Foreign Currency Transactions

12. Translation of Foreign Currency Financial Statements

13. Segments; Interim Reports; Reporting for the SEC

Part Four: Accounting for Fiduciaries

14. Bankruptcy: Liquidation and Reorganization

15. Estates and Trusts

Part Five: Accounting for Nonbusiness Organizations

16. Nonprofit Organizations

17. Governmental Entities: General Fund

18. Governmental Entities: Other Governmental Funds and Account Groups

19. Governmental Entities: Proprietary Funds, Fiduciary Funds, and Comprehensive Annual Financial Reports

Glossary

Index

Supplemental Materials