Advanced Accounting – Floyd A. Beams, Joseph H. Anthony – 8th Edition

Description

This student-friendly examination of accounting offers extensive real-world examples and illustrations throughout—from corporations such as Microsoft, Coca Cola, Hershey Foods, IBM, General Motors, and General Electric. The authors’ active writing style makes the presentation readable and appealing, explaining topics in a manner that will find relevant.

Less-frequently covered topics are transferred to Appendices or to the text’s website, shortening the book and enabling to focus on those concepts presented.

New To This Edition:
* Real world companies—Including Microsoft, Coca Cola, Pepsico, Hershey Foods, IBM, General Motors, Ford, General and more are highlighted throughout the chapters.
* Pedagogical features for each chapter— assignments and learning objectives for each chapter.
* Text coverage of consolidations—Focused on parent company accounting using the full or complete equity method.
* Coverage of parent company accounting—Under the cost and incomplete equity methods is maintained on the website, for those instructors wishing to offer these as additional coverage.

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  • 1. Business Combinations.
    2. Stock Investments and Investor Accounting and Reporting.
    3. An Introduction to Consolidated Financial Statements.
    4. Consolidation Techniques and Procedures.
    5. Intercompany Profit Transactions and Inventories.
    6. Intercompany Profit Transactions and Plant Assets.
    7. Intercompany Profit Transactions and Bonds.
    8. Consolidations and Changes in Ownership Interests.
    9. Indirect and Mutual Holdings.
    10. Subsidiary Preferred Stock, Consolidated Earnings per Share, and Consolidated Income Taxation.
    11. Consolidation Theories, Push-Down Accounting, and Corporate Joint Ventures.
    12. Foreign Currency Concepts and Transactions.
    13. Foreign Currency Financial Statements.
    14. Segment and Interim Financial Reporting.
    15. Partnerships—Formation, Operations and Changes in Ownership Interests.
    16. Dissolution and Liquidation of a Partnership.
    17. Corporate Liquidations and Reorganizations.
    18. An Introduction to Accounting for State and Local Government.
    19. Accounting for State and Local Governmental Units—Governmental Funds.
    20. Accounting for State and Local Governmental Units—Proprietary and Fiduciary Funds.
    21. Accounting for Non-for-Profit Organizations.
  • Citation

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