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Full Description
Fundamentals of Advanced Accounting encourages students to think critically about accounting, just as they will in their careers and as they prepare for the CPA exam. Fundamentals is a 12-chapter version of Advanced Accounting and has a well-balanced appreciation of the accounting profession. It shows the development of financial reporting as a product of intense, considered debate that continues today. It is praised for its easy comprehension and engaging, lively tone. The discussion questions are designed to serve as mini-cases and demonstrate to students why a topic is problematic and worth considering in practical terms. Strong end of chapter questions, such as 'Develop Your Skills', help students master the Research, Analysis, Spreadsheet and Communication skills needed to pass the CPA Exam.
Contents
1. The Equity Method of Accounting for Investments
2. Consolidation of Financial Information
3. Consolidations—Subsequent to the Date of Acquisition
4. Consolidated Financial Statements and Outside Ownership
5. Consolidated Financial Statements—Intra-Entity Asset Transactions
6. Variable Interest Entities, Intra-Entity Debt, Consolidated Cash Flows, and Other Issues
7. Foreign Currency Transactions and Hedging Foreign Exchange Risk
8. Translation of Foreign Currency Financial
9. Partnerships: Formation and Operation
10. Partnerships: Termination and Liquidation
11. Accounting for State and Local Governments (Part 1)
12. Accounting for State and Local Governments (Part 2)
