Advanced accounting:
Saved in:
| Main Author: | |
|---|---|
| Format: | Book |
| Language: | English |
| Published: |
Englewood Cliffs, NJ
Prentice Hall
1992
|
| Edition: | 5. ed. |
| Subjects: | |
| Online Access: | Inhaltsverzeichnis |
| Physical Description: | XIV, 960 S. |
| ISBN: | 0130104892 |
Staff View
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Record in the Search Index
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|---|---|
| adam_text | Contents
Chapter 1 Business Combinations 1
Impact of Business Combinations 2
The Form of Business Combinations 3
Reasons for Business Combinations 4
The Accounting Concept of a Business Combination 5
Note to the Student 10
Application of the Pooling of Interests Method 11
Accounting for Business Combinations under the Purchase Method 17
Pooling and Purchase Methods Compared 23
Disclosure Requirements for a Pooling 27
Disclosure Requirements for a Purchase 27
Summary 27
Chapter 2 Stock Investments—Investor Accounting and Reporting 42
Accounting for Stock Investments 42
Equity Method of Accounting—A One line Consolidation 46
Interim Acquisitions of an Investment Interest 53
Investment in a Stepby Step Acquisition 54
Sale of an Equity Interest 55
Investee Corporation with Preferred Stock 56
Extraordinary Items, Cumulative Effect Type Adjustments
and Other Considerations 57
Disclosures for Equity Investees 58
Summary 60
Note to the Student 60
Chapter 3 An Introduction to Consolidated Financial Statements 72
Business Combinations Consummated Through Stock Acquisitions 72
Consolidated Balance Sheet at Date of Acquisition 76
Consolidated Balance Sheets after Acquisition 80
vj Allocation of Excess to Identifiable Net Assets and Goodwill 82
contents Consolidated Income Statement 89
Consolidated Statement of Cash Flows 91
Push Down Accounting 97
Pooled Subsidiaries 98
Summary 102
Chapter 4 Consolidation Techniques and Procedures 122
Consolidation under the Equity Method 122
Consolidation under an Incomplete Equity Method 129
Consolidation under the Cost Method 135
Locating Errors 143 ;
Excess Allocated to Identifiable Net Assets 144
Trial Balance Working Paper Format 149
Summary 152
Chapter 5 Intercompany Profit Transactions Inventories 172
Intercompany Inventory Transactions 173
Downstream and Upstream Sales 178
Unrealized Profits from Downstream Sales 181
Unrealized Profits from Upstream Sales 184
Consolidation Example—Intercompany Profits
from Downstream Sales 187
Consolidation Example—Intercompany Profits
from Upstream Sales 195
Summary 202
Chapter 6 Intercompany Profit Transactions Plant Assets 219
Intercompany Profits on Nondepreciable Plant Assets 219
Intercompany Profits on Depreciable Plant Assets 225
Plant Assets Sold at Other than Fair Value 234
Consolidation Example Upstream and Downstream Sales
of Plant Assets 236
Summar7 ^ ^ PurchaSed for Use as Operating Assets 245
Chapter 7 Intercompany Profit Transactions Bonds 262
Intercompany Profit Transactions 262
PaTenTcorrf ^ n * .? L°SSCS ° Intercompany Bonds 263
Parent Company Bonds Purchased by Subsidiary 266
Subsidiary Bonds Purchased by Parent 272
undeS ^ Yf ^ AftCr Interc°™Pany Bond Purchase
under Different Assumptions 278
Summary 287
Chapter 8 Consolidations Changes In Ownership mterests 303
Acquis.tions During an Accounting Period 303
vii Sales of Ownership Interests 312
CONTENTS Changes in Ownership Interests from Subsidiary
Stock Transactions 318
Stock Dividends and Stock Splits by a Subsidiary 323
Summary 325
Chapter 9 Indirect and Mutual Holdings 346
Affiliation Structures 346
Indirect Holdings—Father Son Grandson Structure 348
Indirect Holdings—Connecting Affiliates Structure 354
Mutual Holdings—Parent Stock Held by Subsidiary 359
Subsidiary Stock Mutually Held 369
Summary 372
Chapter 10 Subsidiary Preferred Stock, Consolidated Earnings
Per Share, and Consolidated Income Taxation 389
Subsidiaries with Preferred Stock Outstanding 389
Parent Company and Consolidated Earnings Per Share 396
Subsidiary with Convertible Preferred Stock 400
Subsidiary with Options and Convertible Bonds 401
Accounting for Income Taxes of Consolidated Entities 404
Income Tax Allocation 405
Separate Company Tax Returns with Intercompany Gain 408
Effect of Consolidated and Separate Company Tax Returns
on Consolidation Procedures 412
Purchase Business Combinations 418
Financial Statement Disclosures for Income Taxes 420
Summary 421
Chapter 11 Consolidation Theories, Push Down Accounting,
and Corporate Joint Ventures 437
Comparison of Consolidation Theories 438
Illustration—Consolidation under Parent Company
and Entity Theories 441
Push Down Accounting and Other Basis Considerations 450
Joint Ventures 457
Summary 461
Appendix: Consolidation under a Current Cost System 462
Chapter 12 Accounting for Branch Operations 483
Sales Agencies and Branches 483
Sales Agency Accounts 484
Branch Accounting Systems 486
Merchandise Shipments in Excess of Cost 492
Freight Costs on Shipments 494
Home Office—Branch Expense Allocation 496
Reconciliation of Home Office and Branch Accounts 497
Illustration of Home Office and Branch Accounting 498
Summary 503
Chapter 13 Foreign Currency Concepts and Transactions 516
Brief Background on Authoritative Accounting Pronouncements 517
Objectives of Translation and the Functional Currency Concept 518
Foreign Exchange Concepts and Definitions 519
Foreign Currency Transactions Other Than Forward Contracts 522
Forward Exchange Contracts and Similar Agreements 526
Summary 536
Chapter 14 Foreign Currency Financial Statements 548
Application of the Functional Currency Concept 549
Illustration—Translation under Statement 52 553
Illustration—Remeasurement under Statement 52 560
Illustration—Translation with Minority Interest and the Cash Flow
Statement 567
Accounting for a Foreign Branch 580
Summary 583
Chapter 15 Segment and Interim Financial Reporting 601
Evolution of Segment Reporting Requirements 601
Scope of the Segment Reporting Standard 603
Identification of Segment Reporting Responsibilities 603
Disclosures Required for Operations in Different Industries 611
Disclosures for Operations in Different Geographic Areas 614
Disclosures for Export Sales 617
Disclosures for Major Customers 617
Consolidation Policy and Segment Disclosures 618
Interim Financial Reporting 618
Guidelines for Preparing Interim Statements 621
SEC Interim Financial Disclosures 622
Summary 625
Chapter 16 Partnerships—Formation, Operations, and Changes
in Ownership Interests 639
Nature of Partnerships 639
Initial Investments in a Partnership 641
Additional Investments and Withdrawals 643
Partnership Operations 644
Profit and Loss Sharing Agreements 646
Changes in Partnership Interests 653
Purchase of an Interest from Existing Partners 654
Investing in an Existing Partnership 658
Dissolution of a Continuing Partnership Through
Death or Retirement 663
Summary 665
Appendix: Uniform Partnership Act 678
Chapter 17 Dissolution and Liquidation of a Partnership 692
The Liquidation Process 692
Safe Payments to Partners 696
Installment Liquidations 699
ix Cash Distribution Plans 706
contents Insolvent Partners and Partnerships 708
Summary 711
Chapter 18 Corporate Liquidations, Reorganizations, and Debt
Restructurings for Financially Distressed Corporations 722
Bankruptcy Reform Act of 1978 722
Liquidation 725
Illustration of a Liquidation Case 727
Reorganization 737
Financial Reporting During Reorganization 741
Financial Reporting for the Emerging Company 743
Illustration of a Reorganization Case 744
Troubled Debt Restructurings 753
Illustration of a Troubled Debt Restructuring 754
Summary 757
Chapter 19 Accounting for State and Local Governmental Units—Part I 771
Historical Development of Accounting Principles for State and Local
Governmental Units 772
Overview of Basic Governmental Accounting Principles 774
Budgeting 782
The General Fund and Special Revenue Funds 783
Accounting for the General Fund 783
Summary 795
Chapter 20 Accounting for State and Local Governmental Units—Part II 812
Capital Projects Funds 812
Debt Service Funds 818
Special Assessment Activities 821
Account Groups 822
General Fixed Asset Account Group 822
General Long term Debt Account Group 824
Accounting for Leases in Governmental Funds 826
Proprietary Funds 827
Internal Service Funds 827
Enterprise Funds 833
Combining Financial Statements 834
Fiduciary Funds 836
Agency Funds 836
Trust Funds 838
Disclosures for Post Retirement Benefits
Other than Pension Benefits 843
Combined Financial Statements 844
Governmental Funds—Into the Future with GASB
Statement 11 851
Summary 852
Chapter 21 Colleges and Universities, Hospitals, and Voluntary Health
and Welfare Organizations 872
Source of Accounting Principles for Nonprofits 872
Specialized Accounting and Reporting Principles 873
Colleges and Universities 874
X Current Funds of Colleges and Universities 876
contents Other Fund Groupings of Colleges and Universities 884
Financial Statements of Colleges and Universities 886
Hospitals and Other Health Care Providers 886
Voluntary Health and Welfare Organizations 900
Summary 911
Appendix A SEC Influence on Accounting 925
The 1933 Securities Act 925
The Securities Exchange Act of 1934 926
The Registration Statement for Security Issues 927
The Integrated Disclosure System 927
SEC Developments 929
Summary 930
Appendix B Estates and Trusts 931
Creation of an Estate 931
Probate Proceedings 932
Administration of the Estate 932
Accounting for the Estate 934
Illustration of Estate Accounting 935
Accounting for Trusts 938
Glossary 941
Index 951
|
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| discipline | Wirtschaftswissenschaften |
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| spelling | Beams, Floyd A. Verfasser aut Advanced accounting Floyd A. Beams 5. ed. Englewood Cliffs, NJ Prentice Hall 1992 XIV, 960 S. txt rdacontent n rdamedia nc rdacarrier Accounting Konzern (DE-588)4032356-0 gnd rswk-swf Rechnungslegung (DE-588)4128343-0 gnd rswk-swf Rechnungswesen (DE-588)4048732-5 gnd rswk-swf USA (DE-588)4078704-7 gnd rswk-swf (DE-588)4123623-3 Lehrbuch gnd-content Rechnungswesen (DE-588)4048732-5 s DE-604 USA (DE-588)4078704-7 g Konzern (DE-588)4032356-0 s Rechnungslegung (DE-588)4128343-0 s 1\p DE-604 HBZ Datenaustausch application/pdf http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=003576162&sequence=000002&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA Inhaltsverzeichnis 1\p cgwrk 20201028 DE-101 https://d-nb.info/provenance/plan#cgwrk |
| spellingShingle | Beams, Floyd A. Advanced accounting Accounting Konzern (DE-588)4032356-0 gnd Rechnungslegung (DE-588)4128343-0 gnd Rechnungswesen (DE-588)4048732-5 gnd |
| subject_GND | (DE-588)4032356-0 (DE-588)4128343-0 (DE-588)4048732-5 (DE-588)4078704-7 (DE-588)4123623-3 |
| title | Advanced accounting |
| title_auth | Advanced accounting |
| title_exact_search | Advanced accounting |
| title_full | Advanced accounting Floyd A. Beams |
| title_fullStr | Advanced accounting Floyd A. Beams |
| title_full_unstemmed | Advanced accounting Floyd A. Beams |
| title_short | Advanced accounting |
| title_sort | advanced accounting |
| topic | Accounting Konzern (DE-588)4032356-0 gnd Rechnungslegung (DE-588)4128343-0 gnd Rechnungswesen (DE-588)4048732-5 gnd |
| topic_facet | Accounting Konzern Rechnungslegung Rechnungswesen USA Lehrbuch |
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