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Full Description
The 9th edition allows students to think critically, just as they will in their careers and preparing for the CPA exam. Fundamentals is a 12-chapter version of Advanced Accounting 15e and has a well-balanced appreciation of the accounting profession. It shows the development of financial reporting as a product of intense and considered debate that continues today and will in the future. It is praised for its easy comprehension and engaging, lively and conversational tone, and has relatable examples from Forbes, Wall Street Journal and Bloomberg Business Week throughout. Discussion questions (like mini cases) help explain the issues in practical terms. Often these cases demonstrate to students why a topic is problematic and worth considering. Strong end of chapter questions like develop your skills help students master Research, Analysis, Spreadsheet and Communication needed to pass the CPA Exam. In Connect students have UWorld CPA Review questions, SmartBook, Integrated Excel and more!
Contents
Chapter 1: The Equity Method of Accounting for Investments
Chapter 2: Consolidation of Financial Information
Chapter 3: Consolidations—Subsequent to the Date of Acquisition
Chapter 4: Consolidated Financial Statements and Outside Ownership
Chapter 5: Consolidated Financial Statements—Intra-Entity Asset Transactions
Chapter 6: Variable Interest Entities, Intra-Entity Debt, Consolidated Cash Flows, and Other Issues
Chapter 7: Foreign Currency Transactions and Hedging Foreign Exchange Risk
Chapter 8: Translation of Foreign Currency Financial
Chapter 9: Partnerships: Formation and Operation
Chapter 10: Partnerships: Termination and Liquidation
Chapter 11: Accounting for State and Local Governments (Part 1)
Chapter 12: Accounting for State and Local Governments (Part 2)
