Advanced accounting:
Gespeichert in:
| Hauptverfasser: | , |
|---|---|
| Format: | Buch |
| Sprache: | Undetermined |
| Veröffentlicht: |
Hoboken, NJ
Wiley
2011
|
| Ausgabe: | 4th ed., international student ed. |
| Schlagworte: | |
| Online-Zugang: | Inhaltsverzeichnis |
| Beschreibung: | Previous ed.: 2007. - Includes bibliographical references and index |
| Beschreibung: | getr. Zählung graph. Darst. |
| ISBN: | 9780470553084 0470553081 |
Internformat
MARC
| LEADER | 00000nam a2200000 c 4500 | ||
|---|---|---|---|
| 001 | BV036851458 | ||
| 003 | DE-604 | ||
| 005 | 20110127 | ||
| 007 | t | ||
| 008 | 101203s2011 d||| |||| 00||| und d | ||
| 020 | |a 9780470553084 |c (pbk.) £49.99 |9 978-0-470-55308-4 | ||
| 020 | |a 0470553081 |c (pbk.) £49.99 |9 0-470-55308-1 | ||
| 035 | |a (OCoLC)698583815 | ||
| 035 | |a (DE-599)GBV612675483 | ||
| 040 | |a DE-604 |b ger | ||
| 041 | |a und | ||
| 049 | |a DE-92 |a DE-2070s | ||
| 082 | 0 | |a 657 |2 22 | |
| 084 | |a QP 800 |0 (DE-625)141940: |2 rvk | ||
| 100 | 1 | |a Jeter, Debra C. |e Verfasser |0 (DE-588)133148645 |4 aut | |
| 245 | 1 | 0 | |a Advanced accounting |c Debra C. Jeter ; Paul K. Chaney |
| 250 | |a 4th ed., international student ed. | ||
| 264 | 1 | |a Hoboken, NJ |b Wiley |c 2011 | |
| 300 | |a getr. Zählung |b graph. Darst. | ||
| 336 | |b txt |2 rdacontent | ||
| 337 | |b n |2 rdamedia | ||
| 338 | |b nc |2 rdacarrier | ||
| 500 | |a Previous ed.: 2007. - Includes bibliographical references and index | ||
| 650 | 0 | 7 | |a Rechnungswesen |0 (DE-588)4048732-5 |2 gnd |9 rswk-swf |
| 655 | 7 | |8 1\p |0 (DE-588)4123623-3 |a Lehrbuch |2 gnd-content | |
| 689 | 0 | 0 | |a Rechnungswesen |0 (DE-588)4048732-5 |D s |
| 689 | 0 | |5 DE-604 | |
| 700 | 1 | |a Chaney, Paul K. |d 1953- |e Verfasser |0 (DE-588)131872052 |4 aut | |
| 856 | 4 | 2 | |m GBV Datenaustausch |q application/pdf |u http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=020767415&sequence=000001&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA |3 Inhaltsverzeichnis |
| 999 | |a oai:aleph.bib-bvb.de:BVB01-020767415 | ||
| 883 | 1 | |8 1\p |a cgwrk |d 20201028 |q DE-101 |u https://d-nb.info/provenance/plan#cgwrk | |
Datensatz im Suchindex
| _version_ | 1804143546180042752 |
|---|---|
| adam_text | IMAGE 1
ADVANCED
ACCOUNTING
FOURTH EDITION DEBRA C. JETER
VANDERBILT UNIVERSITY
PAUL K. CHANEY
VANDERBILT UNIVERSITY
INTERNATIONAL STUDENT VERSION
JOHN WILEY & SONS, INC.
IMAGE 2
CONTENTS
I ACCOUNTING FOR MERGERS AND ACQUISITIONS
INTRODUCTION TO BUSINESS COMBINATIONS AND THE CONCEPTUAL FRAMEWORK 1
LEARNING OBJECTIVES, 1 PLANNING M&A IN A CHANGING ENVIRONMENT AND UNDER
CHANGING ACCOUNTING REQUIREMENTS, 4 NATURE OF THE COMBINATION, 5
BUSINESS COMBINATIONS: WHY? WHY NOT?, 7 BUSINESS COMBINATIONS:
HISTORICAL PERSPECTIVE, 11 TERMINOLOGY AND TYPES OF COMBINATIONS, 14
TAKEOVER PREMIUMS, 17 AVOIDING THE PITFALLS BEFORE THE DEAL, 19
DETERMINING PRICE AND METHOD OF PAYMENT IN BUSINESS COMBINATIONS, 21
ALTERNATIVE CONCEPTS OF CONSOLIDATED FINANCIAL STATEMENTS, 25 FASB S
CONCEPTUAL FRAMEWORK, 30 SUMMARY, 37 APPENDIX: FASB CODIFICATION
PROJECT, 38
STANDARDS ISSUED BY STANDARD SETTERS OTHER THAN THE SEC , 40 STANDARDS
ISSUED BY THE SEC , 40 QUESTIONS, 41 EXERCISES, 41
ACCOUNTING FOR BUSINESS COMBINATIONS 44
LEARNING OBJECTIVES, 44 HISTORICAL PERSPECTIVE ON BUSINESS COMBINATIONS,
44 PRO FORMA STATEMENTS AND DISCLOSURE REQUIREMENT, 53 EXPLANATION AND
ILLUSTRATION OF ACQUISITION ACCOUNTING, 56
CONTINGENT CONSIDERATION IN AN ACQUISITION, 61 LEVERAGED BUYOUTS, 65
IFRS VERSUS U.S. GAAP, 66
SUMMARY, 67
XI
IMAGE 3
XII CONTENTS
APPENDIX: DEFERRED TAXES IN BUSINESS COMBINATIONS, 69
QUESTIONS, 71 EXERCISES, 72 PROBLEMS, 78
CONSOLIDATED FINANCIAL STATEMENTS- DATE OF ACQUISITION 83
LEARNING OBJECTIVES, 83 DEFINITIONS OF SUBSIDIARY AND CONTROL, 85
REQUIREMENTS FOR THE INCLUSION OF SUBSIDIARIES IN THE CONSOLIDATED
FINANCIAL STATEMENTS, 88
REASONS FOR SUBSIDIARY COMPANIES, 89 CONSOLIDATED FINANCIAL STATEMENTS,
89 INVESTMENTS AT THE DATE OF ACQUISITION, 91 CONSOLIDATED BALANCE
SHEETS: THE USE OF WORKPAPERS, 92 A COMPREHENSIVE ILLUSTRATION-MORE THAN
ONE SUBSIDIARY COMPANY, 108
LIMITATIONS OF CONSOLIDATED STATEMENTS, 110 SUMMARY, 113 APPENDIX A:
DEFERRED TAXES ON THE DATE OF ACQUISITION, 114 ACCOUNTING FOR UNCERTAIN
TAX POSITIONS, 115 APPENDIX B: CONSOLIDATION OF VARIABLE INTEREST
ENTITIES, 117
QUESTIONS, 119 EXERCISES, 120 PROBLEMS, 125 /
CONSOLIDATED FINANCIAL STATEMENTS AFTER ACQUISITION 132
LEARNING OBJECTIVES, 132 ACCOUNTING FOR INVESTMENTS BY THE COST, PARTIAL
EQUITY, AND COMPLETE EQUITY METHODS, 133
CONSOLIDATED STATEMENTS AFTER ACQUISITION-COST METHOD, 141 RECORDING
INVESTMENTS IN SUBSIDIARIES-EQUITY METHOD (PARTIAL OR COMPLETE), 153
ELIMINATION OF INTERCOMPANY REVENUE AND EXPENSE ITEMS, 163
INTERIM ACQUISITIONS OF SUBSIDIARY STOCK, 165 CONSOLIDATED STATEMENT OF
CASH FLOWS, 177 ILLUSTRATION OF PREPARATION OF A CONSOLIDATED STATEMENT
OF CASH FLOWS: YEAR OF ACQUISITION, 180 COMPARE U.S. GAAP AND IFRS
REGARDING EQUITY METHOD, 184
SUMMARY, 185 APPENDIX A: ALTERNATIVE WORKPAPER FORMAT, 186 APPENDIX B:
DEFERRED TAX CONSEQUENCES WHEN AFFILIATES FILE SEPARATE INCOME TAX
RETURNS-UNDISTRIBUTED INCOME, 188
IMAGE 4
CONTENTS XIII
CONSOLIDATED TAX RETURNS-AFFILIATED COMPANIES (80% OR MORE OWNERSHIP
LEVELS), 189 SEPARATE TAX RETURNS-DEFERRED TAX CONSEQUENCES ARISING
BECAUSE OF UNDISTRIBUTED SUBSIDIARY INCOME, 189 THE COST METHOD-SEPARATE
TAX RETURNS, 190 UNDISTRIBUTED INCOME IS EXPECTED TO BE REALIZED WHEN
THE SUBSIDIARY IS SOLD, 192 THE PARTIAL AND COMPLETE EQUITY
METHODS-SEPARATE TAX RETURNS, 192 QUESTIONS, 194 EXERCISES, 196
PROBLEMS, 203
ALLOCATION AND DEPRECIATION OF DIFFERENCES BETWEEN IMPLIED AND BOOK
VALUES . 217
LEARNING OBJECTIVES, 217 ALLOCATION OF THE DIFFERENCE BETWEEN IMPLIED
AND BOOK VALUES TO ASSETS AND LIABILITIES OF SUBSIDIARY: ACQUISITION
DATE, 219
EFFECT OF ALLOCATION AND DEPRECIATION OF DIFFERENCES BETWEEN IMPLIED AND
BOOK VALUES ON CONSOLIDATED NET INCOME: YEAR SUBSEQUENT TO ACQUISITION,
226 CONSOLIDATED STATEMENTS WORKPAPER-INVESTMENT RECORDED USING THE COST
METHOD, 231
COST METHOD ANALYSIS OF CONTROLLING AND NONCONTROLLING INTERESTS IN
CONSOLIDATED NET INCOME AND RETAINED EARNINGS, 240 CONSOLIDATED
STATEMENTS WORKPAPER-INVESTMENT RECORDED USING PARTIAL EQUITY METHOD,
242 PARTIAL EQUITY METHOD ANALYSIS OF CONTROLLING AND NONCONTROLLING
INTERESTS IN CONSOLIDATED NET INCOME AND RETAINED EARNINGS, 250
CONSOLIDATED STATEMENTS WORKPAPER-INVESTMENT RECORDED USING COMPLETE
EQUITY METHOD, 252
COMPLETE EQUITY METHOD ANALYSIS OF CONTROLLING INTEREST IN CONSOLIDATED
NET INCOME AND RETAINED EARNINGS, 260 ADDITIONAL CONSIDERATIONS RELATING
TO TREATMENT OF DIFFERENCE BETWEEN IMPLIED AND BOOK VALUES, 261
PUSH DOWN ACCOUNTING, 270 IFRS VS. U.S. GAAP ON RESEARCH & DEVELOPMENT
COSTS, 275 SUMMARY, 276 QUESTIONS, 277
EXERCISES, 279 PROBLEMS, 284
ELIMINATION OF UNREALIZED PROFIT ON INTERCOMPANY SALES OF INVENTORY 301
LEARNING OBJECTIVES, 301 EFFECTS OF INTERCOMPANY SALES OF MERCHANDISE ON
THE DETERMINATION OF CONSOLIDATED BALANCES, 302
IMAGE 5
XIV CONTENTS
COST METHOD: CONSOLIDATED STATEMENTS WORKPAPER-UPSTREAM SALES, 312
COST METHOD-ANALYSIS OF CONSOLIDATED NET INCOME AND CONSOLIDATED
RETAINED EARNINGS, 318 CONSOLIDATED STATEMENTS WORKPAPER-PARTIAL EQUITY
METHOD, 321 PARTIAL EQUITY METHOD-ANALYSIS OF CONSOLIDATED NET INCOME
AND CONSOLIDATED
RETAINED EARNINGS, 325 CONSOLIDATED STATEMENTS WORKPAPER-COMPLETE EQUITY
METHOD, 326 COMPLETE EQUITY METHOD-ANALYSIS OF CONSOLIDATED NET INCOME
AND CONSOLIDATED RETAINED EARNINGS, 331
SUMMARY OF WORKPAPER ENTRIES RELATING TO INTERCOMPANY SALES OF
INVENTORY, 331 INTERCOMPANY PROFIT PRIOR TO PARENT-SUBSIDIARY
AFFILIATION, 332 SUMMARY, 333 APPENDIX: DEFERRED TAX CONSEQUENCES
ARISING BECAUSE OF UNREALIZED
INTERCOMPANY PROFIT, 334 INTERCOMPANY SALES OF INVENTORY-COST AND
PARTIAL EQUITY METHOD, 335 UNDISTRIBUTED SUBSIDIARY INCOME-THE IMPACT OF
UNREALIZED INTERCOMPANY PROFIT ON THE CALCULATION OF DEFERRED TAXES, 337
QUESTIONS, 340 EXERCISES, 341 PROBLEMS, 344
ELIMINATION OF UNREALIZED GAINS OR LOSSES ON INTERCOMPANY SALES OF
PROPERTY AND EQUIPMENT 358
LEARNING OBJECTIVES, 358 INTERCOMPANY SALES OF LAND (NONDEPRECIABLE
PROPERTY), 359 INTERCOMPANY SALES OF DEPRECIABLE PROPERTY 1 (MACHINERY,
EQUIPMENT, AND BUILDINGS), 362
CONSOLIDATED STATEMENTS WORKPAPER-COST AND PARTIAL EQUITY METHODS, 370
CALCULATION OF CONSOLIDATED NET INCOME AND CONSOLIDATED RETAINED
EARNINGS, 379 CONSOLIDATED STATEMENTS WORKPAPER-COMPLETE EQUITY METHOD,
382
CALCULATION AND ALLOCATION OF CONSOLIDATED NET INCOME; CONSOLIDATED
RETAINED EARNINGS: COMPLETE EQUITY METHOD, 389 SUMMARY OF WORKPAPER
ENTRIES RELATING TO INTERCOMPANY SALES OF
EQUIPMENT, 389 INTERCOMPANY INTEREST, RENTS, AND SERVICE FEES, 389
SUMMARY, 393 APPENDIX: IMPACT OF UNREALIZED INTERCOMPANY PROFIT ON THE
CALCULATION OF DEFERRED TAX CONSEQUENCES RELATED TO UNDISTRIBUTED
SUBSIDIARY INCOME, 396 CALCULATIONS (AND ALLOCATION) OF CONSOLIDATED NET
INCOME AND CONSOLIDATED
RETAINED EARNINGS, 397 QUESTIONS, 399
IMAGE 6
CONTENTS XV
EXERCISES, 399
PROBLEMS, 403
CHANGES IN OWNERSHIP INTEREST 414
LEARNING OBJECTIVES, 414 PARENT ACQUIRES SUBSIDIARY STOCK THROUGH
SEVERAL OPEN-MARKET PURCHASES-COST METHOD, 416 PARENT SELLS SUBSIDIARY
STOCK INVESTMENT ON THE OPEN MARKET, 420 EQUITY METHOD-PURCHASES AND
SALES OF SUBSIDIARY STOCK BY THE PARENT, 424 PARENT SELLS SUBSIDIARY
STOCK INVESTMENTON THE OPEN MARKET, 428 SUBSIDIARY ISSUES STOCK, 430
SUMMARY, 438 QUESTIONS, 439 EXERCISES, 440 PROBLEMS, 443
INTERCOMPANY BOND HOLDINGS AND MISCELLANEOUS TOPICS-CONSOLIDATED
FINANCIAL STATEMENTS 452
LEARNING OBJECTIVES, 452 INTERCOMPANY BOND HOLDINGS, 453 ACCOUNTING FOR
BONDS-A REVIEW, 454 CONSTRUCTIVE GAIN OR LOSS ON INTERCOMPANY BOND
HOLDINGS, 455 ACCOUNTING FOR INTERCOMPANY BONDS ILLUSTRATED, 458
BOOK ENTRY RELATED TO BOND INVESTMENT, 459 INTERIM PURCHASE OF
INTERCOMPANY, BONDS, 475 NOTES RECEIVABLE DISCOUNTED, 476 STOCK
DIVIDENDS ISSUED BY A SUBSIDIARY COMPANY, 478 DIVIDENDS FROM
PREACQUISITION EARNINGS, 482
SUBSIDIARY WITH BOTH PREFERRED AND COMMON STOCK OUTSTANDING, 483
CONSOLIDATING A SUBSIDIARY WITH PREFERRED STOCK OUTSTANDING, 486
SUMMARY, 497 QUESTIONS, 498 EXERCISES, 499 PROBLEMS, 504
INSOLVENCY-LIQUIDATION AND REORGANIZATION 515
LEARNING OBJECTIVES, 515 CONTRACTUAL AGREEMENTS, 516 BANKRUPTCY, 518
LIQUIDATION UNDER THE REFORM ACT: CHAPTER 7, 521
IMAGE 7
XVI CONTENTS
REORGANIZATION UNDER THE REFORM ACT: CHAPTER 11, 522
TRUSTEE ACCOUNTING AND REPORTING, 532 REALIZATION AND LIQUIDATION
ACCOUNT, 535 SUMMARY, 539 QUESTIONS, 540
EXERCISES, 540 PROBLEMS, 545
II ACCOUNTING IN THE INTERNATIONAL MARKETPLACE
INTERNATIONAL FINANCIAL REPORTING STANDARDS 552
LEARNING OBJECTIVES, 552 THE INCREASING IMPORTANCE OF INTERNATIONAL
ACCOUNTING STANDARDS, 552 THE ROAD TO CONVERGENCE-U.S. GAAP AND IFRS,
553 SIGNIFICANT SIMILARITIES AND DIFFERENCES BETWEEN U.S. GAAP AND IFRS,
557 GAAP HIERARCHY-U.S. VERSUS IFRS, 558 LONG-TERM CONVERGENCE ISSUES
FASB AND IASB, 567 LEASE ACCOUNTING CONVERGENCE, 568
REVENUE RECOGNITION CONVERGENCE, 570 FINANCIAL STATEMENT PRESENTATION,
572 HOW THE FINANCIAL STATEMENTS MIGHT CHANGE, 573 INTERNATIONAL
CONVERGENCE ISSUES, 576 , ( AMERICAN DEPOSITORY RECEIPTS (ADRS): AN
OVERVIEW, 580
SUMMARY, 582 APPENDIX: LIST OF CURRENT INTERNATIONAL FINANCIAL REPORTING
STANDARDS, ISSUED BY IASC AND IASB, 583 QUESTIONS, 584
EXERCISES, 585 PROBLEMS, 586
ACCOUNTING FOR FOREIGN CURRENCY TRANSACTIONS AND HEDGING FOREIGN
EXCHANGE RISK 591
LEARNING OBJECTIVES, 591 EXCHANGE RATES-MEANS OF TRANSLATION, 592
MEASURED VERSUS DENOMINATED, 594 FOREIGN CURRENCY TRANSACTIONS, 595
USING FORWARD CONTRACTS AS A HEDGE, 605 SUMMARY, 623
IMAGE 8
CONTENTS XVII
QUESTIONS, 624
EXERCISES, 625 PROBLEMS, 632
TRANSLATION OF FINANCIAL STATEMENTS OF FOREIGN AFFILIATES 639
LEARNING OBJECTIVES, 639 ACCOUNTING FOR OPERATIONS IN FOREIGN COUNTRIES,
640 TRANSLATING FINANCIAL STATEMENTS OF FOREIGN AFFILIATES, 641
OBJECTIVES OF TRANSLATION-SFAS NO. 52, 642
TRANSLATION METHODS, 643 IDENTIFYING THE FUNCTIONAL CURRENCY, 645
TRANSLATION OF FOREIGN CURRENCY FINANCIAL STATEMENTS, 646 TRANSLATION OF
FOREIGN FINANCIAL STATEMENTS ILLUSTRATED, 650 FINANCIAL STATEMENT
DISCLOSURE, 660 HISTORICAL DEVELOPMENTS OF ACCOUNTING STANDARDS, 661
SUMMARY, 663 APPENDIX: ACCOUNTING FOR A FOREIGN AFFILIATE AND
PREPARATION OF CONSOLIDATED STATEMENTS WORKPAPER ILLUSTRATED, 664 DATE
OF ACQUISITION, 664
ACCOUNTING FOR AN INVESTMENT IN A FOREIGN AFFILIATE-AFTER ACQUISITION,
665 CONSOLIDATION WHEN THE TEMPORAL METHOD OF TRANSLATION IS USED, 666
REMEASUREMENT AND TRANSLATION OF FOREIGN CURRENCY TRANSACTIONS, 668
INTERCOMPANY RECEIVABLES AND PAYABLES, 669 ELIMINATION OF INTERCOMPANY
PROFIT, 669 LIQUIDATION OF A FOREIGN INVESTMENT, 670 QUESTIONS, 671
EXERCISES, 671 PROBLEMS, 678
REPORTING FOR SEGMENTS AND FOR INTERIM FINANCIAL PERIODS 687
LEARNING OBJECTIVES, 687 NEED FOR DISAGGREGATED FINANCIAL DATA, 688
STANDARDS OF FINANCIAL ACCOUNTING AND REPORTING, 688 INTERNATIONAL
ACCOUNTING STANDARDS BOARD (IASB) POSITION ON SEGMENT REPORTING, 699
INTERIM FINANCIAL REPORTING, 701 SUMMARY, 709 APPENDIX: OPERATING
SEGMENTS, 711 BASIS FOR PRESENTATION, 712
IMAGE 9
XVIII CONTENTS
OUR BUSINESSES, 713
QUESTIONS, 714 EXERCISES, 715 PROBLEMS, 719
HI PARTNERSHIPACCOUNTING ~ ~ ==
PARTNERSHIPS: FORMATION, OPERATION, AND OWNERSHIP CHANGES 724
LEARNING OBJECTIVES, 724 PARTNERSHIP DEFINED, 726 REASONS FOR FORMING A
PARTNERSHIP, 726 CHARACTERISTICS OF A PARTNERSHIP, 727
PARTNERSHIP AGREEMENT, 730 ACCOUNTING FOR A PARTNERSHIP, 731 SPECIAL
PROBLEMS IN ALLOCATION OF INCOME AND LOSS, 739 FINANCIAL STATEMENT
PRESENTATION, 741
CHANGES IN THE OWNERSHIP OF THE PARTNERSHIP, 742 SECTION A: ADMISSION OF
A NEW PARTNER, 744 SECTION B: WITHDRAWAL OF A PARTNER, 751 SUMMARY, 755
QUESTIONS, 756
EXERCISES, 757 PROBLEMS, 763
PARTNERSHIP LIQUIDATION 771
LEARNING OBJECTIVES, 771 STEPS IN THE LIQUIDATION PROCESS, 772
PRIORITIES OF PARTNERSHIP AND PERSONAL CREDITORS, 774 SIMPLE LIQUIDATION
ILLUSTRATED, 776
INSTALLMENT LIQUIDATION, 778 INCORPORATION OF A PARTNERSHIP, 787
SUMMARY, 789 QUESTIONS, 790
EXERCISES, 790 PROBLEMS, 796
_ F U ND A ND NONPROFIT ACCOUNTING (ON =^J^|==== 3
THIS SECTION FOUND ONLY ON THE WEB: WWW.WILEY.COM/GO/GLOBAL/JETER.
INTRODUCTION TO FUND ACCOUNTING 802
IMAGE 10
CONTENTS XIX
LEARNING OBJECTIVES, 802
CLASSIFICATIONS OF NONBUSINESS ORGANIZATIONS, 803 DISTINCTIONS BETWEEN
NONBUSINESS ORGANIZATIONS AND PROFIT-ORIENTED ENTERPRISES, 803 FINANCIAL
ACCOUNTING AND REPORTING STANDARDS FOR NONBUSINESS ORGANIZATIONS, 805
FUND ACCOUNTING, 807
REPORTING INVENTORY AND PREPAYMENTS IN THE FINANCIAL STATEMENTS, 832
SUMMARY, 834 APPENDIX: CITY OF ATLANTA PARTIAL FINANCIAL STATEMENTS, 836
ANALYZING FINANCIAL STATEMENTS (AFS), 838 QUESTIONS, 837 EXERCISES, 839
PROBLEMS, 843
INTRODUCTION TO ACCOUNTING FOR STATE AND LOCAL GOVERNMENTAL UNITS 851
LEARNING OBJECTIVES, 851 THE HISTORY OF GENERALLY ACCEPTED GOVERNMENTAL
ACCOUNTING STANDARDS, 853 THE STRUCTURE OF GOVERNMENTAL ACCOUNTING, 855
GOVERNMENTAL FUND ENTITIES, 857
PROPRIETARY FUNDS, 875 FIDUCIARY FUNDS, 878 CAPITAL ASSETS AND LONG-TERM
DEBT, 879 EXTERNAL REPORTING REQUIREMENTS (GASB STATEMENT NO. 34), 884
GOVERNMENT FUND-BASED REPORTING, 885 GOVERNMENT-WIDE REPORTING, 888
MANAGEMENT S DISCUSSION AND ANALYSIS (MD&A), 893 SPECIAL ASSESSMENTS,
894 INTERFUND ACTIVITY, 897 SUMMARY, 900 APPENDIX: GOVERNMENT-WIDE
FINANCIAL STATEMENTS CITY OF ATLANTA, 902
QUESTIONS, 906 ANALYZING FINANCIAL STATEMENTS (AFS), 907 EXERCISES, 908
PROBLEMS, 915
ACCOUNTING FOR NONGOVERNMENT NONBUSINESS ORGANIZATIONS: COLLEGES AND
UNIVERSITIES, HOSPITALS AND OTHER HEALTH CARE ORGANIZATIONS 928
LEARNING OBJECTIVES, 928 SOURCES OF GENERALLY ACCEPTED ACCOUNTING
STANDARDS FOR NONGOVERNMENT NONBUSINESS ORGANIZATIONS, 929 FUND
ACCOUNTING, 933
IMAGE 11
XX CONTENTS
ACCRUAL BASIS OF ACCOUNTING, 934
CLASSIFICATION OF REVENUE AND EXPENSE, 935 ACCOUNTING FOR CURRENT FUNDS,
936 CONTRIBUTIONS, 940 ACCOUNTING FOR PLANT FUNDS, 943 ACCOUNTING FOR
ENDOWMENT FUNDS, 948 ACCOUNTING FOR INVESTMENTS, 950 ACCOUNTING FOR LOAN
FUNDS, 951 ACCOUNTING FOR AGENCY (CUSTODIAL) FUNDS, 952 ACCOUNTING FOR
ANNUITY AND LIFE INCOME FUNDS, 952
ISSUES RELATING TO COLLEGES AND UNIVERSITIES, 953 ISSUES RELATING TO
HOSPITALS, 953 SUMMARY, 954 APPENDIX: SAMPLE FINANCIAL STATEMENTS FOR
PRIVATE EDUCATIONAL INSTITUTIONS, 956 QUESTIONS, 960 EXERCISES, 960
PROBLEMS, 968
GLOSSARY, G-1 APPENDIX, A-L INDEX, 1-1
|
| any_adam_object | 1 |
| author | Jeter, Debra C. Chaney, Paul K. 1953- |
| author_GND | (DE-588)133148645 (DE-588)131872052 |
| author_facet | Jeter, Debra C. Chaney, Paul K. 1953- |
| author_role | aut aut |
| author_sort | Jeter, Debra C. |
| author_variant | d c j dc dcj p k c pk pkc |
| building | Verbundindex |
| bvnumber | BV036851458 |
| classification_rvk | QP 800 |
| ctrlnum | (OCoLC)698583815 (DE-599)GBV612675483 |
| dewey-full | 657 |
| dewey-hundreds | 600 - Technology (Applied sciences) |
| dewey-ones | 657 - Accounting |
| dewey-raw | 657 |
| dewey-search | 657 |
| dewey-sort | 3657 |
| dewey-tens | 650 - Management and auxiliary services |
| discipline | Wirtschaftswissenschaften |
| edition | 4th ed., international student ed. |
| format | Book |
| fullrecord | <?xml version="1.0" encoding="UTF-8"?><collection xmlns="http://www.loc.gov/MARC21/slim"><record><leader>01617nam a2200397 c 4500</leader><controlfield tag="001">BV036851458</controlfield><controlfield tag="003">DE-604</controlfield><controlfield tag="005">20110127 </controlfield><controlfield tag="007">t</controlfield><controlfield tag="008">101203s2011 d||| |||| 00||| und d</controlfield><datafield tag="020" ind1=" " ind2=" "><subfield code="a">9780470553084</subfield><subfield code="c">(pbk.) £49.99</subfield><subfield code="9">978-0-470-55308-4</subfield></datafield><datafield tag="020" ind1=" " ind2=" "><subfield code="a">0470553081</subfield><subfield code="c">(pbk.) £49.99</subfield><subfield code="9">0-470-55308-1</subfield></datafield><datafield tag="035" ind1=" " ind2=" "><subfield code="a">(OCoLC)698583815</subfield></datafield><datafield tag="035" ind1=" " ind2=" "><subfield code="a">(DE-599)GBV612675483</subfield></datafield><datafield tag="040" ind1=" " ind2=" "><subfield code="a">DE-604</subfield><subfield code="b">ger</subfield></datafield><datafield tag="041" ind1=" " ind2=" "><subfield code="a">und</subfield></datafield><datafield tag="049" ind1=" " ind2=" "><subfield code="a">DE-92</subfield><subfield code="a">DE-2070s</subfield></datafield><datafield tag="082" ind1="0" ind2=" "><subfield code="a">657</subfield><subfield code="2">22</subfield></datafield><datafield tag="084" ind1=" " ind2=" "><subfield code="a">QP 800</subfield><subfield code="0">(DE-625)141940:</subfield><subfield code="2">rvk</subfield></datafield><datafield tag="100" ind1="1" ind2=" "><subfield code="a">Jeter, Debra C.</subfield><subfield code="e">Verfasser</subfield><subfield code="0">(DE-588)133148645</subfield><subfield code="4">aut</subfield></datafield><datafield tag="245" ind1="1" ind2="0"><subfield code="a">Advanced accounting</subfield><subfield code="c">Debra C. Jeter ; Paul K. Chaney</subfield></datafield><datafield tag="250" ind1=" " ind2=" "><subfield code="a">4th ed., international student ed.</subfield></datafield><datafield tag="264" ind1=" " ind2="1"><subfield code="a">Hoboken, NJ</subfield><subfield code="b">Wiley</subfield><subfield code="c">2011</subfield></datafield><datafield tag="300" ind1=" " ind2=" "><subfield code="a">getr. Zählung</subfield><subfield code="b">graph. Darst.</subfield></datafield><datafield tag="336" ind1=" " ind2=" "><subfield code="b">txt</subfield><subfield code="2">rdacontent</subfield></datafield><datafield tag="337" ind1=" " ind2=" "><subfield code="b">n</subfield><subfield code="2">rdamedia</subfield></datafield><datafield tag="338" ind1=" " ind2=" "><subfield code="b">nc</subfield><subfield code="2">rdacarrier</subfield></datafield><datafield tag="500" ind1=" " ind2=" "><subfield code="a">Previous ed.: 2007. - Includes bibliographical references and index</subfield></datafield><datafield tag="650" ind1="0" ind2="7"><subfield code="a">Rechnungswesen</subfield><subfield code="0">(DE-588)4048732-5</subfield><subfield code="2">gnd</subfield><subfield code="9">rswk-swf</subfield></datafield><datafield tag="655" ind1=" " ind2="7"><subfield code="8">1\p</subfield><subfield code="0">(DE-588)4123623-3</subfield><subfield code="a">Lehrbuch</subfield><subfield code="2">gnd-content</subfield></datafield><datafield tag="689" ind1="0" ind2="0"><subfield code="a">Rechnungswesen</subfield><subfield code="0">(DE-588)4048732-5</subfield><subfield code="D">s</subfield></datafield><datafield tag="689" ind1="0" ind2=" "><subfield code="5">DE-604</subfield></datafield><datafield tag="700" ind1="1" ind2=" "><subfield code="a">Chaney, Paul K.</subfield><subfield code="d">1953-</subfield><subfield code="e">Verfasser</subfield><subfield code="0">(DE-588)131872052</subfield><subfield code="4">aut</subfield></datafield><datafield tag="856" ind1="4" ind2="2"><subfield code="m">GBV Datenaustausch</subfield><subfield code="q">application/pdf</subfield><subfield code="u">http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=020767415&sequence=000001&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA</subfield><subfield code="3">Inhaltsverzeichnis</subfield></datafield><datafield tag="999" ind1=" " ind2=" "><subfield code="a">oai:aleph.bib-bvb.de:BVB01-020767415</subfield></datafield><datafield tag="883" ind1="1" ind2=" "><subfield code="8">1\p</subfield><subfield code="a">cgwrk</subfield><subfield code="d">20201028</subfield><subfield code="q">DE-101</subfield><subfield code="u">https://d-nb.info/provenance/plan#cgwrk</subfield></datafield></record></collection> |
| genre | 1\p (DE-588)4123623-3 Lehrbuch gnd-content |
| genre_facet | Lehrbuch |
| id | DE-604.BV036851458 |
| illustrated | Illustrated |
| indexdate | 2024-07-09T22:49:23Z |
| institution | BVB |
| isbn | 9780470553084 0470553081 |
| language | Undetermined |
| oai_aleph_id | oai:aleph.bib-bvb.de:BVB01-020767415 |
| oclc_num | 698583815 |
| open_access_boolean | |
| owner | DE-92 DE-2070s |
| owner_facet | DE-92 DE-2070s |
| physical | getr. Zählung graph. Darst. |
| publishDate | 2011 |
| publishDateSearch | 2011 |
| publishDateSort | 2011 |
| publisher | Wiley |
| record_format | marc |
| spelling | Jeter, Debra C. Verfasser (DE-588)133148645 aut Advanced accounting Debra C. Jeter ; Paul K. Chaney 4th ed., international student ed. Hoboken, NJ Wiley 2011 getr. Zählung graph. Darst. txt rdacontent n rdamedia nc rdacarrier Previous ed.: 2007. - Includes bibliographical references and index Rechnungswesen (DE-588)4048732-5 gnd rswk-swf 1\p (DE-588)4123623-3 Lehrbuch gnd-content Rechnungswesen (DE-588)4048732-5 s DE-604 Chaney, Paul K. 1953- Verfasser (DE-588)131872052 aut GBV Datenaustausch application/pdf http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=020767415&sequence=000001&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 | Jeter, Debra C. Chaney, Paul K. 1953- Advanced accounting Rechnungswesen (DE-588)4048732-5 gnd |
| subject_GND | (DE-588)4048732-5 (DE-588)4123623-3 |
| title | Advanced accounting |
| title_auth | Advanced accounting |
| title_exact_search | Advanced accounting |
| title_full | Advanced accounting Debra C. Jeter ; Paul K. Chaney |
| title_fullStr | Advanced accounting Debra C. Jeter ; Paul K. Chaney |
| title_full_unstemmed | Advanced accounting Debra C. Jeter ; Paul K. Chaney |
| title_short | Advanced accounting |
| title_sort | advanced accounting |
| topic | Rechnungswesen (DE-588)4048732-5 gnd |
| topic_facet | Rechnungswesen Lehrbuch |
| url | http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=020767415&sequence=000001&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA |
| work_keys_str_mv | AT jeterdebrac advancedaccounting AT chaneypaulk advancedaccounting |