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Practice accounting the way you will in your professional career with the unique, one-term FUNDAMENTALS OF ADVANCED ACCOUNTING text. Designed specifically for the abbreviated advanced accounting course, FUNDAMENTALS OF ADVANCED ACCOUNTING is the only text in the market to use the horizontal approach to consolidations, which is what you'll most likely encounter in professional practice as you begin your accounting career. You'll find a conceptually strong introduction to consolidations, partnerships, government, not-for-profit, and other advanced topics as this new book covers the topics most important for your future career and for your preparation for today's CPA exam. The book's coverage reflects the latest FASB and GASB pronouncements, with carefully selected exercises and problems that give you the opportunity to perfect your skills. A unique consolidations tutorial and electronic working papers for Excel save you time and ensure you understand the skills you practice for ongoing accounting success.
Rita Hartung Cheng is Professor of Accounting, University of Wisconsin, Milwaukee.
Table of Contents
Combined Corporate Entities and Consolidations
Business Combinations: America's Most Popular Business Activity, Bringing an End to the Controversy
Consolidated Statements: Date of Acquisition
Consolidated Statements: Subsequent to Acquisition
Intercompany Transactions: Merchandise, Plant Assets, and Notes
Cash Flows, EPS and Bonds and Leases
Special Appendix: Analysis of FASB Exposure Drafts for Business Combinations by Impact on Chapters 1-5
Multinational Accounting and Other Reporting Concerns
Foreign Currency Transactions
Translation of Foreign Financial Statements
Partnerships: Characteristics, Formation, and Accounting for Activities
Partnerships: Ownership Changes and Liquidations
Governmental and Not-for-Profit Accounting
Governmental Accounting: The General Fund and the Account Groups (including: Other Governmental Funds, Proprietary Funds, and Fiduciary Funds)
Financial Reporting Issues
Accounting for Private Not-for-Profit Organizations (including Colleges and Universities and Health Care Organizations)
Table of Contents provided by Publisher. All Rights Reserved.