Advanced accounting / (Record no. 160119)
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| 000 -LEADER | |
|---|---|
| fixed length control field | 08817cam a2200337 a 4500 |
| 001 - CONTROL NUMBER | |
| control field | 160119 |
| 003 - CONTROL NUMBER IDENTIFIER | |
| control field | OSt |
| 005 - DATE AND TIME OF LATEST TRANSACTION | |
| control field | 20251022022046.0 |
| 008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION | |
| fixed length control field | 080520s2009 njua b 001 0 eng |
| 010 ## - LIBRARY OF CONGRESS CONTROL NUMBER | |
| LC control number | 2008021634 |
| 020 ## - INTERNATIONAL STANDARD BOOK NUMBER | |
| International Standard Book Number | 9780131358058 |
| 040 ## - CATALOGING SOURCE | |
| Original cataloging agency | DLC |
| Transcribing agency | DLC |
| Modifying agency | BAKER |
| -- | BTCTA |
| -- | C#P |
| -- | YDXCP |
| -- | BWX |
| -- | DLC |
| 050 00 - LIBRARY OF CONGRESS CALL NUMBER | |
| Classification number | HF5636.A34 2009 |
| 090 ## - LOCALLY ASSIGNED LC-TYPE CALL NUMBER (OCLC); LOCAL CALL NUMBER (OCLC) | |
| -- | 160119 |
| -- | 131371 |
| 245 00 - TITLE STATEMENT | |
| Title | Advanced accounting / |
| Statement of responsibility, etc | Floyd A. Beams ... [et al.]. |
| 250 ## - EDITION STATEMENT | |
| Edition statement | 10th ed. |
| 260 ## - PUBLICATION, DISTRIBUTION, ETC. (IMPRINT) | |
| Place of publication, distribution, etc | Upper Saddle River, N.J. : |
| Name of publisher, distributor, etc | Pearson Prentice Hall, |
| Date of publication, distribution, etc | c2009. |
| 300 ## - PHYSICAL DESCRIPTION | |
| Extent | 864p. : |
| Other physical details | ill. ; |
| Dimensions | 29 cm. |
| 504 ## - BIBLIOGRAPHY, ETC. NOTE | |
| Bibliography, etc | Includes bibliographical references and index. |
| 505 ## - FORMATTED CONTENTS NOTE | |
| Formatted contents note | Table of Contents |
| 519 ## - | |
| -- | chapter 1<br/>Business Combinations 1<br/>The Legal Form of Business Combinations 4<br/>The Accounting Concept of a Business Combination 5<br/>Accounting for Business Combinations Under the Purchase Method 7<br/>Disclosure Requirements 16<br/>The Sarbanes-Oxley Act of 200219<br/>Electronic Supplement to Chapter 1 ES1<br/>chapter 2<br/>Stock Investments?Investor Accounting and Reporting 27<br/>Accounting for Stock Investments 27<br/>Equity Method of Accounting?A One-Line Consolidation 31<br/>Interim Acquisitions of an Investment Interest 38<br/>Investment in a Step-By-Step Acquisition 40<br/>Sale of an Equity Interest 40<br/>Stock Purchases Directly from the Investee 41<br/>Investee Corporation With Preferred Stock 41<br/>Extraordinary Items, Cumulative-Effect-Type Adjustments, and Other Considerations 42<br/>Disclosures for Equity Investees 43<br/>Testing Goodwill for Impairment 45<br/>chapter 3<br/>An Introduction to Consolidated Financial Statements 63<br/>Business Combinations Consummated through Stock Acquisitions 63<br/>Consolidated Balance Sheet at Date of Acquisition 67<br/>Consolidated Balance Sheets after Acquisition 71<br/>Allocation of Excess to Identifiable Net Assets and Goodwill 73<br/>Consolidated Income Statement 80<br/>Push-Down Accounting 81<br/>Preparing a Consolidated Balance Sheet Worksheet 83<br/>Electronic Supplement to Chapter 3 ES19<br/>chapter 4<br/>Consolidation Techniques and Procedures 101<br/>Consolidation Under the Equity Method 101<br/>Locating Errors 108<br/>Excess Allocated to Identifiable Net Assets 108<br/>Consolidated Statement of Cash Flows 114<br/>Preparing a Consolidation Worksheet 119<br/>Electronic Supplement to Chapter 4 ES27<br/>chapter 5<br/>Intercompany Profit Transactions?Inventories 147<br/>Intercompany Inventory Transactions 148<br/>Downstream and Upstream Sales 153<br/>Unrealized Profits from Downstream Sales 155<br/>Unrealized Profits from Upstream Sales 158<br/>Consolidation Example?Intercompany Profits from Downstream Sales 161<br/>Consolidation Example?Intercompany Profits from Upstream Sales 163<br/>Electronic Supplement to Chapter 5 ES49<br/>chapter 6<br/>Intercompany Profit Transactions?Plant Assets 185<br/>Intercompany Profits on Nondepreciable Plant Assets 185<br/>Intercompany Profits on Depreciable Plant Assets 190<br/>Plant Assets Sold at Other Than Fair Value 198<br/>Consolidation Example?Upstream and Downstream Sales of Plant Assets 200<br/>Inventory Items Purchased for Use as Operating Assets 202<br/>Electronic Supplement to Chapter 6 ES65<br/>chapter 7<br/>Intercompany Profit Transactions?Bonds 221<br/>Intercompany Bond Transactions 221<br/>Constructive Gains and Losses on Intercompany Bonds 222<br/>Parent Company Bonds Purchased by Subsidiary 224<br/>Subsidiary Bonds Purchased by Parent 230<br/>Electronic Supplement to Chapter 7 ES75<br/>chapter 8<br/>Consolidations?Changes in Ownership Interests 249<br/>Acquisitions During an Accounting Period 249<br/>Piecemeal Acquisitions 253<br/>Sale of Ownership Interests 255<br/>Changes in Ownership Interests from Subsidiary Stock Transactions 260<br/>Stock Dividends and Stock Splits by a Subsidiary 265<br/>Electronic Supplement to Chapter 8 ES97<br/>chapter 9<br/>Indirect and Mutual Holdings 283<br/>Affiliation Structures 283<br/>Indirect Holdings?Father-Son-Grandson Structure 285<br/>Indirect Holdings?Connecting Affiliates Structure 289<br/>Mutual Holdings?Parent Stock Held by Subsidiary 293<br/>Subsidiary Stock Mutually Held 303<br/>Electronic Supplement to Chapter 9 ES107<br/>chapter 10<br/>Subsidiary Preferred Stock, Consolidated Earnings per Share, and Consolidated Income Taxation<br/> 319<br/>Subsidiaries with Preferred Stock Outstanding 319<br/>Parent-Company and Consolidated Earnings per Share 327<br/>Subsidiary with Convertible Preferred Stock 329<br/>Subsidiary With Options and Convertible Bonds 330<br/>Accounting for Income Taxes of Consolidated Entities 332<br/>Income Tax Allocation 333<br/>Separate-Company Tax Returns with Intercompany Gain 336<br/>Effect of Consolidated and Separate-Company Tax Returns on Consolidated Procedures 338<br/>Business Combinations 348<br/>Financial Statement Disclosures for Income Taxes 351<br/>Electronic Supplement to Chapter 10 ES115<br/>chapter 11<br/>Consolidation Theories, Push-Down Accounting, and Corporate Joint Ventures 371<br/>Comparison of Consolidation Theories 372<br/>Illustration?Consolidation Under Parent-Company and Entity Theories 375<br/>Push-Down Accounting and Other Basis Considerations 384<br/>Joint Ventures 391<br/>Accounting for Variable Interest Entities 395<br/>Electronic Supplement to Chapter 11 ES149<br/>chapter 12<br/>Foreign Currency Concepts and Transactions 413<br/>Foreign Exchange Concepts and Definitions 413<br/>Foreign Currency Transactions Other than Forward Contracts 416<br/>FASB Statement No. 133: Accounting for Derivative Instruments and Hedging Activities 421<br/>Accounting for Hedge Contracts: Illustrations of Cash Flow and Fair Value Hedge Accounting <br/>Using Interest Rate Swaps 426<br/>Foreign Currency Derivatives and Hedging Activities 432<br/>chapter 13<br/>Foreign Currency Financial Statements 455<br/>Objectives of Translation and the Functional Currency Concept 455<br/>Application of the Functional Currency Concept 457<br/>Illustration: Translation Under Statement No. 52 461<br/>Illustration: Remeasurement Under Statement No. 52 468<br/>Hedging a Net Investment in a Foreign Entity 472<br/>chapter 14<br/>Segment and Interim Financial Reporting 513<br/>Segment Reporting Under FASB Statement No. 131 513<br/>Interim Financial Reporting 519<br/>Guidelines for Preparing Interim Statements 521<br/>chapter 15<br/>Partnerships?Formation, Operations, and Changes in Ownership Interests 539<br/>Nature of Partnerships 539<br/>Initial Investments in a Partnership 540<br/>Additional Investments and Withdrawals 542<br/>Partnership Operations 543<br/>Profit and Loss Sharing Agreements 544<br/>Changes in Partnership Interests 550<br/>Purchase of an Interest from Existing Partners 551<br/>Investing in an Existing Partnership 554<br/>Dissolution of a Continuing Partnership Through Death or Retirement 557<br/>Limited Partnerships 559<br/>chapter 16<br/>Partnership Liquidation 575<br/>The Liquidation Process 575<br/>Safe Payments to Partners 579<br/>Installment Liquidations 581<br/>Cash Distribution Plans 586<br/>Insolvent Partners and Partnerships 590<br/>chapter 17<br/>Corporate Liquidations and Reorganizations 607<br/>Bankruptcy Reform Act of 1978607<br/>Liquidation 610<br/>Illustration of a Liquidation Case 611<br/>Reorganization 619<br/>Financial Reporting During Reorganization 623<br/>Financial Reporting for the Emerging Company 624<br/>Illustration of a Reorganization Case 625<br/>chapter 18<br/>An Introduction to Accounting for State and Local Governmental Units 643<br/>Historical Development of Accounting Principles for State and Local Governmental Units<br/> 643<br/>Overview of Basic Governmental Accounting Models and Principles 645<br/>The Financial Reporting Entity 655<br/>Comprehensive Annual Financial Report 656<br/>chapter 19<br/>Accounting for State and Local Governmental Units?Governmental Funds 679<br/>The General Fund 679<br/>Accounting for the General Fund 679<br/>Special Revenue Funds 689<br/>Permanent Funds 690<br/>Capital Projects Funds 691<br/>Special Assessment Activities 695<br/>Debt Service Funds 696<br/>Governmental Fund Financial Statements 698<br/>Preparing the Governmentwide Financial Statements 700<br/>chapter 20<br/>Accounting for State and Local Governmental Units?Proprietary and Fiduciary Funds 723<br/>Proprietary Funds 723<br/>Internal Service Funds 724<br/>Enterprise Funds 727<br/>Proprietary Fund Financial Statements 730<br/>Fiduciary Funds 734<br/>Agency Funds 734<br/>Trust Funds 736<br/>Preparing the Governmentwide Financial Statements 739<br/>Required Proprietary Fund Note Disclosures 740<br/>chapter 21<br/>Accounting for Not-For-Profit Organizations 749<br/>The Nature of Not-For-Profit Organizations 749<br/>Not-For-Profit Accounting Principles 750<br/>Voluntary Health and Welfare Organizations 755<br/>"Other" Not-For-Profit Organizations 761<br/>Nongovernmental Not-For-Profit Hospitals and Other Health Care Organizations 762<br/>Private Not-For-Profit Colleges and Universities 767<br/> |
| 650 #0 - SUBJECT ADDED ENTRY--TOPICAL TERM | |
| Topical term or geographic name as entry element | Accounting. |
| 700 1# - ADDED ENTRY--PERSONAL NAME | |
| Personal name | Beams, Floyd A. |
| 9 (RLIN) | 66088 |
| 700 1# - ADDED ENTRY--PERSONAL NAME | |
| Personal name | Anthony, Joseph H. |
| 9 (RLIN) | 202816 |
| 700 1# - ADDED ENTRY--PERSONAL NAME | |
| Personal name | Clement, Robin P. |
| 9 (RLIN) | 202817 |
| 700 1# - ADDED ENTRY--PERSONAL NAME | |
| Personal name | Lowenshon, Suzzanne H. |
| 9 (RLIN) | 202818 |
| 856 41 - ELECTRONIC LOCATION AND ACCESS | |
| Materials specified | Table of contents only |
| Uniform Resource Identifier | <a href="http://www.loc.gov/catdir/toc/ecip0819/2008021634.html">http://www.loc.gov/catdir/toc/ecip0819/2008021634.html</a> |
| 906 ## - LOCAL DATA ELEMENT F, LDF (RLIN) | |
| a | 7 |
| b | cbc |
| c | orignew |
| d | 1 |
| e | ecip |
| f | 20 |
| g | y-gencatlg |
| 942 ## - ADDED ENTRY ELEMENTS (KOHA) | |
| Koha item type | BOOK |
| -- | ARK |
No items available.