Less-frequently covered topics are transferred to Appendices or to the text’s website, shortening the book and enabling students to focus on those concepts presented.
New To This Edition:
* Real world companies—Including Microsoft, Coca Cola, Pepsico, Hershey Foods, IBM, General Motors, Ford, General Electric and more are highlighted throughout the chapters.
* Pedagogical features for each chapter—Internet assignments and learning objectives for each chapter.
* Text coverage of consolidations—Focused on parent company accounting using the full or complete equity method.
* Coverage of parent company accounting—Under the cost and incomplete equity methods is maintained on the website, for those instructors wishing to offer these as additional coverage.
2. Stock Investments and Investor Accounting and Reporting.
3. An Introduction to Consolidated Financial Statements.
4. Consolidation Techniques and Procedures.
5. Intercompany Profit Transactions and Inventories.
6. Intercompany Profit Transactions and Plant Assets.
7. Intercompany Profit Transactions and Bonds.
8. Consolidations and Changes in Ownership Interests.
9. Indirect and Mutual Holdings.
10. Subsidiary Preferred Stock, Consolidated Earnings per Share, and Consolidated Income Taxation.
11. Consolidation Theories, Push-Down Accounting, and Corporate Joint Ventures.
12. Foreign Currency Concepts and Transactions.
13. Foreign Currency Financial Statements.
14. Segment and Interim Financial Reporting.
15. Partnerships—Formation, Operations and Changes in Ownership Interests.
16. Dissolution and Liquidation of a Partnership.
17. Corporate Liquidations and Reorganizations.
18. An Introduction to Accounting for State and Local Government.
19. Accounting for State and Local Governmental Units—Governmental Funds.
20. Accounting for State and Local Governmental Units—Proprietary and Fiduciary Funds.
21. Accounting for Non-for-Profit Organizations.
Floyd A. Beams / Joseph H. Anthony/ Robin P. Clement/ Suzanne Lowensohn
013066183X | 9780130661838