Advanced Accounting 11th Edition PDF Download Ebook. Floyd A. Beams, Joseph H. Anthony, Bruce Bettinghaus and Kenneth Smith provide intensive and in-depth presentation of consolidation matters available. It focuses on mother or father company accounting using the total or full equity method in coverage of consolidations.
This readable examination of accounting principle and practice affords in depth actual-world examples and illustrations throughout-from firms comparable to Microsoft, Coca Cola, Hershey Foods, IBM, General Motors, and Common Electric. A book-particular Netsite is available that incorporates less-regularly covered topics, additional exercises, links to additional references, and more. It is up to date for the latest FASB pronouncements including Business Combinations, Goodwill and Different Intangible Assets.
Chapter four introduces the coed to consolidation working paper methods and procedures. The three-part, financial assertion working paper approach is presented as basic, but the trial steadiness approach is also illustrated within the appendix and included in the problem material. Consolidation working papers for a mum or dad firm that uses the equity method as a one-line consolidation are presented to set the standard.
Chapter 14 examines disclosures for trade segments and interim financial reporting and has been updated to reflect FASB Assertion No. 131. Chapter 15 covers group, operations, and dissolution of partnership entities, and Chapter 16 extends partnership coverage to liquidations. Chapter 17 covers corporate liquidations, reorganizations, and debt restructurings for financially distressed companies.
Chapters 18 via 20 present an introduction to governmental accounting, and the final chapter (Chapter 21) introduces accounting for voluntary health and welfare organizations, hospitals, and schools and universities. These chapters have been completely reorganized and updated to provide the best available assistance for the student to gain a basic grasp of not-for-profit accounting, including up-to-date coverage of GASB Statement No. 34.
This text offers separate coverage of parent company accounting under the cost and incomplete equity methods, adds a chapter on governmental and not-for-profit accounting as perfect reference for accounting professionals looking to check facts or brush up on their skills. This text explains each topic with a discussion of contemporary accounting theory and practice and with an abundance of examples and illustrations.
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