Advanced Accounting 13th Edition Hoyle Test Bank

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Product details:

• ISBN-10 ‏ : ‎ 0134472144
• ISBN-13 ‏ : ‎ 978-0134472140
• Author: FLOYD A. BEAMS

Advanced Accounting is an in¿-depth guide to accounting that reflects the most up-¿to-¿date business developments. This comprehensive textbook teaches you practical financial reporting problems while reflecting recent business developments and changes in accounting standards. The 13th Edition gives you a better learning experience by providing real-world context. You will learn how to apply key accounting concepts through studying real-world examples, such as reports from popular companies, and up-to-date coverage of businesses. Accounting practitioners will find this text useful in preparing or analyzing consolidated financial statements, accounting for derivative securities, and governmental and not-for-profit accounting and reporting.

Table of contents:

chapter	1
Business Combinations	1
The Legal Form of Business Combinations	4
The Accounting Concept of a Business Combination	5
Accounting for Business Combinations Under the Purchase Method	7
Disclosure Requirements	16
The Sarbanes-Oxley Act of 200219
Electronic Supplement to Chapter 1 ES1
chapter	2
Stock Investments?Investor Accounting and Reporting	27
Accounting for Stock Investments	27
Equity Method of Accounting?A One-Line Consolidation	31
Interim Acquisitions of an Investment Interest	38
Investment in a Step-By-Step Acquisition	40
Sale of an Equity Interest	40
Stock Purchases Directly from the Investee	41
Investee Corporation With Preferred Stock	41
Extraordinary Items, Cumulative-Effect-Type Adjustments, and Other Considerations	42
Disclosures for Equity Investees	43
Testing Goodwill for Impairment	45
chapter	3
An Introduction to Consolidated Financial Statements	63
Business Combinations Consummated through Stock Acquisitions	63
Consolidated Balance Sheet at Date of Acquisition	67
Consolidated Balance Sheets after Acquisition	71
Allocation of Excess to Identifiable Net Assets and Goodwill	73
Consolidated Income Statement	80
Push-Down Accounting	81
Preparing a Consolidated Balance Sheet Worksheet	83
Electronic Supplement to Chapter	3 ES19
chapter	4
Consolidation Techniques and Procedures	101
Consolidation Under the Equity Method	101
Locating Errors	108
Excess Allocated to Identifiable Net Assets	108
Consolidated Statement of Cash Flows	114
Preparing a Consolidation Worksheet	119
Electronic Supplement to Chapter 4 ES27
chapter	5
Intercompany Profit Transactions?Inventories	147
Intercompany Inventory Transactions	148
Downstream and Upstream Sales	153
Unrealized Profits from Downstream Sales	155
Unrealized Profits from Upstream Sales	158
Consolidation Example?Intercompany Profits from Downstream Sales	161
Consolidation Example?Intercompany Profits from Upstream Sales	163
Electronic Supplement to Chapter 5 ES49
chapter	6
Intercompany Profit Transactions?Plant Assets	185
Intercompany Profits on Nondepreciable Plant Assets	185
Intercompany Profits on Depreciable Plant Assets	190
Plant Assets Sold at Other Than Fair Value	198
Consolidation Example?Upstream and Downstream Sales of Plant Assets	200
Inventory Items Purchased for Use as Operating Assets	202
Electronic Supplement to Chapter 6 ES65
chapter	7
Intercompany Profit Transactions?Bonds	221
Intercompany Bond Transactions	221
Constructive Gains and Losses on Intercompany Bonds	222
Parent Company Bonds Purchased by Subsidiary	224
Subsidiary Bonds Purchased by Parent	230
Electronic Supplement to Chapter 7 ES75
chapter	8
Consolidations?Changes in Ownership Interests	249
Acquisitions During an Accounting Period	249
Piecemeal Acquisitions	253
Sale of Ownership Interests	255
Changes in Ownership Interests from Subsidiary Stock Transactions	260
Stock Dividends and Stock Splits by a Subsidiary	265
Electronic Supplement to Chapter 8 ES97
chapter	9
Indirect and Mutual Holdings	283
Affiliation Structures	283
Indirect Holdings?Father-Son-Grandson Structure	285
Indirect Holdings?Connecting Affiliates Structure	289
Mutual Holdings?Parent Stock Held by Subsidiary	293
Subsidiary Stock Mutually Held	303
Electronic Supplement to Chapter 9 ES107
chapter	10
Subsidiary Preferred Stock, Consolidated Earnings per Share, and Consolidated Income Taxation
	319
Subsidiaries with Preferred Stock Outstanding	319
Parent-Company and Consolidated Earnings per Share	327
Subsidiary with Convertible Preferred Stock	329
Subsidiary With Options and Convertible Bonds	330
Accounting for Income Taxes of Consolidated Entities	332
Income Tax Allocation	333
Separate-Company Tax Returns with Intercompany Gain	336
Effect of Consolidated and Separate-Company Tax Returns on Consolidated Procedures	338
Business Combinations	348
Financial Statement Disclosures for Income Taxes	351
Electronic Supplement to Chapter 10 ES115
chapter	11
Consolidation Theories, Push-Down Accounting, and Corporate Joint Ventures	371
Comparison of Consolidation Theories	372
Illustration?Consolidation Under Parent-Company and Entity Theories	375
Push-Down Accounting and Other Basis Considerations	384
Joint Ventures	391
Accounting for Variable Interest Entities	395
Electronic Supplement to Chapter 11 ES149
chapter	12
Foreign Currency Concepts and Transactions	413
Foreign Exchange Concepts and Definitions	413
Foreign Currency Transactions Other than Forward Contracts	416
FASB Statement No. 133: Accounting for Derivative Instruments and Hedging Activities	421
Accounting for Hedge Contracts: Illustrations of Cash Flow and Fair Value Hedge Accounting 
Using Interest Rate Swaps	426
Foreign Currency Derivatives and Hedging Activities	432
chapter	13
Foreign Currency Financial Statements	455
Objectives of Translation and the Functional Currency Concept	455
Application of the Functional Currency Concept	457
Illustration: Translation Under Statement No. 52 461
Illustration: Remeasurement Under Statement No. 52 468
Hedging a Net Investment in a Foreign Entity	472
chapter	14
Segment and Interim Financial Reporting	513
Segment Reporting Under FASB Statement No. 131 513
Interim Financial Reporting	519
Guidelines for Preparing Interim Statements	521
chapter	15
Partnerships?Formation, Operations, and Changes in Ownership Interests	539
Nature of Partnerships	539
Initial Investments in a Partnership	540
Additional Investments and Withdrawals	542
Partnership Operations	543
Profit and Loss Sharing Agreements	544
Changes in Partnership Interests	550
Purchase of an Interest from Existing Partners	551
Investing in an Existing Partnership	554
Dissolution of a Continuing Partnership Through Death or Retirement	557
Limited Partnerships	559
chapter	16
Partnership Liquidation	575
The Liquidation Process	575
Safe Payments to Partners	579
Installment Liquidations	581
Cash Distribution Plans	586
Insolvent Partners and Partnerships	590
chapter	17
Corporate Liquidations and Reorganizations	607
Bankruptcy Reform Act of	1978607
Liquidation	610
Illustration of a Liquidation Case	611
Reorganization	619
Financial Reporting During Reorganization	623
Financial Reporting for the Emerging Company	624
Illustration of a Reorganization Case	625
chapter	18
An Introduction to Accounting for State and Local Governmental Units	643
Historical Development of Accounting Principles for State and Local Governmental Units
	643
Overview of Basic Governmental Accounting Models and Principles	645
The Financial Reporting Entity	655
Comprehensive Annual Financial Report	656
chapter	19
Accounting for State and Local Governmental Units?Governmental Funds	679
The General Fund	679
Accounting for the General Fund	679
Special Revenue Funds	689
Permanent Funds	690
Capital Projects Funds	691
Special Assessment Activities	695
Debt Service Funds	696
Governmental Fund Financial Statements	698
Preparing the Governmentwide Financial Statements	700
chapter	20
Accounting for State and Local Governmental Units?Proprietary and Fiduciary Funds	723
Proprietary Funds	723
Internal Service Funds	724
Enterprise Funds	727
Proprietary Fund Financial Statements	730
Fiduciary Funds	734

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