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Essentials of Advanced Financial Accounting

ISBN-10: 0078025648
ISBN-13: 9780078025648
Edition: 2012
List price: $298.00 Buy it from $53.39 Rent it from $39.01
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Description: Essentials of Advanced Financial Accountingis an up-to-date and highly illustrated presentation of the accounting and reporting principles and procedures used in a variety of business entities. The book is ideal for instructors who have only a  More...

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Book details

List price: $298.00
Copyright year: 2012
Publisher: McGraw-Hill Higher Education
Publication date: 2/23/2011
Binding: Hardcover
Pages: 864
Size: 8.50" wide x 10.75" long x 1.25" tall
Weight: 4.312
Language: English

Essentials of Advanced Financial Accountingis an up-to-date and highly illustrated presentation of the accounting and reporting principles and procedures used in a variety of business entities. The book is ideal for instructors who have only a single term or semester to teach the core elements of the advanced accounting material that is most frequently represented on the CPA exam; this text contains the essential information on consolidations, multinational entities, partnerships, and governmental and not-for-profit entities. Most one-term courses are unable to cover all the topics included in a traditional comprehensive advanced accounting text. In recognition of time constraints, this text is structured to provide the most efficient use of the time available, while maintaining all the learning support and ancillary materials that cover these essential topics. For students and instructors who would like to cover a wider set of topics, we invite you to examine our comprehensive text,Advanced Accounting, which is now in its ninth edition.The text is highly illustrated with complete presentations of worksheets, schedules, and financial statements so that students can see the development of each topic. Inclusion of all recent FASB and GASB pronouncements and the continuing deliberations of the authoritative bodies provide a current and contemporary text for students preparing for the CPA Examination and current practice. The book's building block approach introduces concepts with simple examples and then gradually introduces complexity, allowing students to easily keep pace with the material.

Below are "Americanized" versions of the affiliations, for use in US promotions: Peter Fonagy, PhD, Sub-Department of Clinical Health Psychology, University College London, UK, and Child and Family Center, Menninger Foundation, Topeka, KS Mary Target, PhD, Sub-Department of Clinical Health Psychology, University College London, UK David Cottrell, MD, Department of Child and Adolescent Psychiatry, University of Leeds, UK Jeannette Phillips, MD, West Kent Health and Social Care Trust, UK Zarrina Kurtz, MD, private practice, London, UK with contributions from Arabella Kurtz, Kathy Leach, and Liz Allison Below are bios as they appear in the book (though shortened): Peter Fonagy, PhD, FBA, is Freud Memorial Professor of Psychoanalysis and Director of the Sub-department of Clinical Health Psychology at University College London, UK. He is also Director of the Child and Family Center at the Menninger Foundation, Kansas, and Director of Research at the Anna Freud Centre, London. Mary Target, PhD, is a Senior Lecturer in the Sub-department of Clinical Health Psychology at University College London, and Deputy Director of Research at the Anna Freud Centre. David Cottrell, MA, FRCPsych, holds the Foundation Chair in Child and Adolescent Psychiatry at the University of Leeds, UK, where he is also Director of Learning and Teaching at the School of Medicine and Associate Professor of Psychology. Jeannette Phillips, MB, BS, MRCP(UK) MRCPsych, MRCPCH, is a consultant psychiatrist in Dartford and Gravesham, UK, where she and her team are working to rebuild a community service. Zarrina Kurtz, MB, BS, MSc FRCP, FRCPCH, FFPHM, is an independent consultant in public health and health policy. In recent years, she has focused on the development and implementation of policy and service evaluation in child and adolescent mental health.

Intercorporate Acquisitions and Investments in Other Entities
Reporting Intercorporate Investments and Consolidation of Wholly Owned Subsidiaries with No Differential
The Reporting Entity and Consolidation of Less-than-Wholly-Owned Subsidiaries with No Differential
Consolidation of Wholly Owned Subsidiaries Acquired at More than Book Value
Consolidation of Less-than-Wholly-Owned Subsidiaries Acquired at More than Book Value
Intercompany Inventory Transactions
Intercompany Transfers of Services and Noncurrent Assets
Multinational Accounting: Foreign Currency Transactions and Financial Instruments
Multinational Accounting: Issues in Financial Reporting and Translation of Foreign Entity Statements
Partnerships: Formation, Operation, and Changes in Membership
Partnerships: Liquidation
Governmental Entities: Introduction and General Fund Accounting
Governmental Entities: Special Funds and Government-wide Financial Statements

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