INSTRUCTOR MANUAL FOR ESSENTIALS OF ADVANCED FINANCIAL ACCOUNTING BAKER, 1ST EDITION

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Product details:

• ISBN-10 ‏ : ‎ 0078025648
• ISBN-13 ‏ : ‎ 978-0078025648
• Author: Ted Christensen; Richard Baker;  David Cottrell

Essentials of Advanced Financial Accounting is an up-to-date and highly illustrated presentation of the accounting and reporting principles and procedures used in a variety of business entities. The book is ideal for instructors who have only a single term or semester to teach the core elements of the advanced accounting material that is most frequently represented on the CPA exam; this text contains the essential information on consolidations, multinational entities, partnerships, and governmental and not-for-profit entities. Most one-term courses are unable to cover all the topics included in a traditional comprehensive advanced accounting text. In recognition of time constraints, this text is structured to provide the most efficient use of the time available, while maintaining all the learning support and ancillary materials that cover these essential topics. For students and instructors who would like to cover a wider set of topics, we invite you to examine our comprehensive text, Advanced Accounting, which is now in its ninth edition.

The text is highly illustrated with complete presentations of worksheets, schedules, and financial statements so that students can see the development of each topic. Inclusion of all recent FASB and GASB pronouncements and the continuing deliberations of the authoritative bodies provide a current and contemporary text for students preparing for the CPA Examination and current practice. The book’s building block approach introduces concepts with simple examples and then gradually introduces complexity, allowing students to easily keep pace with the material.

Table of contents:

PREFACE1. Intercorporate Acquisitions and Investments in Other Entities
2. Reporting Intercorporate Investments and Consolidation of Wholly Owned Subsidiaries with No Differential
3. The Reporting Entity and the Consolidation of Less-Than-Wholly-Owned Subsidiaries with NoDifferential
4. Consolidation of Wholly Owned Subsidiaries Acquired at More Than Book Value
5. Consolidation of Less-Than-Wholly-Owned Subsidiaries Acquired at More Than Book Value
6. Intercompany Inventory Transactions
7. Intercompany Transfers of Services and Noncurrent Assets
8. Intercompany Indebtedness
9. Consolidation Ownership Issues
10. Additional Consolidation Reporting Issues
11. Multinational Accounting: Foreign Currency Transactions and Financial Instruments
12. Multinational Accounting: Issues in Financial Reporting and Translation of Foreign Entity Statements
13. Segment and Interim Reporting
14. SEC Reporting
15. Partnerships: Formation, Operation, and Changes in Membership
16. Partnerships: Liquidation
17. Governmental Entities: Introduction and General Fund Accounting
18. Governmental Entities: Special Funds and Governmentwide Financial Statements
19. Not-for-Profit Entities
20. Corporations in Financial Difficulty
INDEX

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