Advanced accounting:
Saved in:
| Main Author: | |
|---|---|
| Format: | Book |
| Language: | English |
| Published: |
Upper Saddle River, NJ
Prentice Hall
1996
|
| Edition: | 6. ed. |
| Subjects: | |
| Online Access: | Inhaltsverzeichnis |
| Physical Description: | XIV, 920 S. |
| ISBN: | 0133835316 |
Staff View
MARC
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Record in the Search Index
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| adam_text | Contents
Preface xi
Chapter 1 Business Combinations 1
The Nature of Business Combinations 1
The Form of Business Combinations 4
The Accounting Concept of a Business Combination 5
Note to the Student 9
Application of the Pooling of Interests Method 9
Accounting for Business Combinations under the Purchase Method 15
Pooling and Purchase Methods Compared 20
Disclosure Requirements for a Pooling 24
Disclosure Requirements for a Purchase 24
Summary 24
Chapter 2 Stock Investments—Investor Accounting and Reporting 39
Accounting for Stock Investments 39
Equity Method of Accounting—A One Line Consolidation 43
Interim Acquisitions of an Investment Interest 49
Investment in a Step by Step Acquisition 50
Sale of an Equity Interest 51
Stock Purchases Directly from the Investee 51
Investee Corporation with Preferred Stock 52
Extraordinary Items, Cumulative Effect Type Adjustments, and
Other Considerations 53
Disclosures for Equity Investees 53
Summary 55
Note to the Student 57
Chapter 3 An Introduction to Consolidated Financial Statements 68
Business Combinations Consummated Through Stock Acquisitions 68
Consolidated Balance Sheet at Date of Acquisition 72
V
Consolidated Balance Sheets after Acquisition 75
Allocation of Excess to Identifiable Net Assets and Goodwill 78
Consolidated Income Statement 84
Push Down Accounting 86
Allocation of the Purchase Price to Total Fair Values of the Subsidiary 87
Pooled Subsidiaries 88
Summary 91
Chapter 4 Consolidation Techniques and Procedures 107
Consolidation under the Equity Method 107
Consolidation under an Incomplete Equity Method 114
Consolidation under the Cost Method 119
Locating Errors 127
Excess Allocated to Identifiable Net Assets 127
Trial Balance Working Paper Format 133
Summary 135
Appendix: Consolidated Statement of Cash Flows 136
Chapter 5 Intercompany Profit Transactions—Inventories 161
Intercompany Inventory Transactions 162
Downstream and Upstream Sales 167
Unrealized Profits from Downstream Sales 169
Unrealized Profits from Upstream Sales 172
Consolidation Example—Intercompany Profits from Downstream Sales 174
Consolidation Example—Intercompany Profits from Upstream Sales 182
Summary 189
Chapter 6 Intercompany Profit Transactions—Plant Assets 207
Intercompany Profits on Nondepreciable Plant Assets 207
Intercompany Profits on Depreciable Plant Assets 213
Plant Assets Sold at Other than Fair Value 221
Consolidation Example—Upstream and Downstream Sales of
Plant Assets 223
Inventory Items Purchased for Use as Operating Assets 232
Summary 232
Chapter 7 Intercompany Profit Transactions—Bonds 249
Intercompany Profit Transactions 249
Constructive Gains and Losses on Intercompany Bonds 250
Parent Company Bonds Purchased by Subsidiary 252
Subsidiary Bonds Purchased by Parent 259
Consolidation in Years After Intercompany Bond Purchase
under Different Assumptions 264
Summary 273
Chapter 8 Consolidations—Changes in Ownership Interests 290
Acquisitions During an Accounting Period 290
Pooling of Interests During an Accounting Period 294
Piecemeal Acquisitions 296
Sale of Ownership Interests 299
Changes in Ownership Interests from Subsidiary Stock Transactions 304
Stock Dividends and Stock Splits by a Subsidiary 309
Summary 311
vi
Chapter 9 Indirect and Mutual Holdings 331
Affiliation Structures 331
Indirect Holdings—Father Son Grandson Structure 333
Indirect Holdings—Connecting Affiliates Structure 338
Mutual Holdings—Parent Stock Held by Subsidiary 344
Subsidiary Stock Mutually Held 354
Summary 358
Chapter 10 Subsidiary Preferred Stock, Consolidated Earnings per Share, and
Consolidated Income Taxation 373
Subsidiaries with Preferred Stock Outstanding 373
Parent Company and Consolidated Earnings Per Share 380
Subsidiary with Convertible Preferred Stock 383
Subsidiary with Options and Convertible Bonds 384
Accounting for Income Taxes of Consolidated Entities 387
Income Tax Allocation 388
Separate Company Tax Returns with Intercompany Gain 391
Effect of Consolidated and Separate Company Tax Returns
on Consolidation Procedures 394
Business Combinations 403
Financial Statement Disclosures for Income Taxes 406
Summary 406
Chapter 11 Consolidation Theories, Push Down Accounting, and Corporate Joint
Ventures 423
Comparison of Consolidation Theories 424
Illustration—Consolidation under Parent Company and Entity Theories 427
Push Down Accounting and Other Basis Considerations 436
Joint Ventures 443
Summary 447
Appendix: Consolidation under a Current Cost System 447
Chapter 12 Accounting for Branch Operations 467
Sales Agencies and Branches 467
Sales Agency Accounts 468
Branch Accounting Systems 469
Merchandise Shipments in Excess of Cost 475
Freight Costs on Shipments 477
Home Office—Branch Expense Allocation 479
Reconciliation of Home Office and Branch Accounts 480
Illustration of Home Office and Branch Accounting 481
Summary 485
Chapter 13 Foreign Currency Concepts and Transactions 498
Brief Background on Authoritative Accounting Pronouncements 498
Objectives of Translation and the Functional Currency Concept 499
Foreign Exchange Concepts and Definitions 500
Foreign Currency Transactions Other Than Forward Contracts 503
Forward Exchange Contracts and Similar Agreements 507
Summary 517
Chapter 14 Foreign Currency Financial Statements 530
Application of the Functional Currency Concept 530
Illustration—Translation under Statement No. 52 535
vii
Illustration—Remeasurement under Statement No. 52 542
Illustration—Translation with Minority Interest 547
Accounting for a Foreign Branch 557
Summary 559
Appendix: Statement of Cash Flows 560
Chapter 15 Segment and Interim Financial Reporting 585
Evolution of Segment Reporting Requirements 585
Scope of the Segment Reporting Standard 587
Identification of Segment Reporting Responsibilities 587
Disclosures Required for Operations in Different Industries 594
Disclosures for Operations in Different Geographic Areas 597
Disclosures for Export Sales 598
Disclosures for Major Customers 599
Consolidation Policy and Segment Disclosures 600
Interim Financial Reporting 600
Guidelines for Preparing Interim Statements 603
Summary 606
Chapter 16 Partnerships—Formation, Operations, and Changes in
Ownership Interests 619
Nature of Partnerships 619
Initial Investments in a Partnership 620
Additional Investments and Withdrawals 623
Partnership Operations 624
Profit and Loss Sharing Agreements 625
Changes in Partnership Interests 631
Purchase of an Interest from Existing Partners 632
Investing in an Existing Partnership 635
Dissolution of a Continuing Partnership Through Death
or Retirement 640
Limited Partnerships 642
Summary 643
Appendix: Uniform Partnership Act 655
Chapter 17 Dissolution and Liquidation of a Partnership 665
The Liquidation Process 665
Safe Payments to Partners 669
Installment Liquidations 671
Cash Distribution Plans 677
Insolvent Partners and Partnerships 680
Summary 682
Chapter 18 Corporate Liquidations, Reorganizations, and Debt Restructurings
for Financially Distressed Corporations 694
Bankruptcy Reform Act of 1978 694
Liquidation 697
Illustration of a Liquidation Case 698
Reorganization 707
Financial Reporting During Reorganization 711
Financial Reporting for the Emerging Company 712
Illustration of a Reorganization Case 714
Troubled Debt Restructurings 721
viii
Illustration of a Troubled Debt Restructuring 723
Summary 725
Chapter 19 An Introduction to Accounting for State and Local Governmental
Units—Part 1 738
Historical Development of Accounting Principles for State
and Local Governmental Units 739
Overview of Basic Governmental Accounting Principles 740
Budgeting 748
The General Fund and Special Revenue Funds 749
Accounting for the General Fund 750
Summary 760
Chapter 20 An Introduction to Accounting for State and Local Governmental
Units—Part II 776
Capital Projects Funds 776
Debt Service Funds 781
Special Assessment Activities 784
Account Groups 784
General Fixed Asset Account Group 785
General Long Term Debt Account Group 787
Accounting for Leases in Governmental Funds 789
Proprietary Funds 790
Internal Service Funds 790
Enterprise Funds 795
Combining Financial Statements 796
Fiduciary Funds 798
Agency Funds 798
Trust Funds 799
Pension Trust Funds 801
Combined Financial Statements 805
Measurement Focus Project 807
Reporting Model Projects 815
Summary 815
Chapter 21 Voluntary Health and Welfare Organizations, Health Care Entities,
and Colleges and Universities 833
Source of Accounting Principles for Nongovernmental Not for Profit Entities 833
Source of Accounting Principles for Governmental Not for Profit Entities 835
Accounting Principles Applicable to Most Nongovernment
Not for Profit Entities 836
Voluntary Health and Welfare Organizations 842
Hospitals and Other Health Care Providers 851
Colleges and Universities 861
AICPA College Guide Model 862
Summary 875
Appendix A SEC Influence on Accounting 890
The 1933 Securities Act 890
The Securities Exchange Act of 1934 891
The Registration Statement for Security Issues 892
The Integrated Disclosure System 892
SEC Developments 894
Summary 895
ix
Appendix B Estates and Trusts 896
Creation of an Estate 896
Probate Proceedings 897
Administration of the Estate 897
Accounting for the Estate 898
Illustration of Estate Accounting 899
Accounting for Trusts 904
Glossary 905
Index 915
x
|
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| spelling | Beams, Floyd A. Verfasser aut Advanced accounting Floyd A. Beams 6. ed. Upper Saddle River, NJ Prentice Hall 1996 XIV, 920 S. txt rdacontent n rdamedia nc rdacarrier Accountancy gtt Contabilidade larpcal 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 HBZ Datenaustausch application/pdf http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=007418175&sequence=000002&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA Inhaltsverzeichnis |
| spellingShingle | Beams, Floyd A. Advanced accounting Accountancy gtt Contabilidade larpcal 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 | Accountancy gtt Contabilidade larpcal Accounting Konzern (DE-588)4032356-0 gnd Rechnungslegung (DE-588)4128343-0 gnd Rechnungswesen (DE-588)4048732-5 gnd |
| topic_facet | Accountancy Contabilidade Accounting Konzern Rechnungslegung Rechnungswesen USA Lehrbuch |
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