This is completed downloadable of Solution Manual for Advanced Accounting 7th by Jeter
Product Details:
ISBN 13:Â 978-1119373209
Author:Â Â
Advanced Accounting delivers an in-depth, comprehensive introduction to advanced accounting theory and application, using actual business examples and relevant news stories to demonstrate how core principles translate into real-world business scenarios. Clearly defined and logically organized Learning Objectives aid in student comprehension, while highlighted Related Concepts illustrate how individual concepts fit into the larger picture. Short answer questions throughout the chapter allow students to test their knowledge before reaching the more in-depth end-of-chapter questions, promoting a deeper understanding of both technical and conceptual aspects of the field.
Written by active accounting researchers, this text brings clarity and flexibility to the central ideas underlying business combinations, consolidated financial statements, foreign currency transactions, partnerships, non-profit accounting and more. This new Seventh Edition has been updated to reflect the latest changes to FASB and GASB standards, allowing students to build a skill set based on up-to-date practices. With a student-oriented pedagogy designed to enhance comprehension, promote engagement, and build real-world understanding, this user-friendly book provides an essential foundation in current advanced accounting methods and standards.
Table of Content:
- 1 INTRODUCTION TO BUSINESS COMBINATIONS AND THE CONCEPTUAL FRAMEWORK
- 1.1 GROWTH THROUGH MERGERS
- 1.2 NATURE OF THE COMBINATION
- 1.3 BUSINESS COMBINATIONS: WHY? WHY NOT?
- 1.4 BUSINESS COMBINATIONS: HISTORICAL PERSPECTIVE
- 1.5 TERMINOLOGY AND TYPES OF COMBINATIONS
- 1.6 TAKEOVER PREMIUMS
- 1.7 AVOIDING THE PITFALLS BEFORE THE DEAL
- 1.8 DETERMINING PRICE AND METHOD OF PAYMENT IN BUSINESS COMBINATIONS
- 1.9 ALTERNATIVE CONCEPTS OF CONSOLIDATED FINANCIAL STATEMENTS
- 1.10 FASB’S CONCEPTUAL FRAMEWORK
- SUMMARY
- QUESTIONS
- ANALYZING FINANCIAL STATEMENTS
- EXERCISES
- ASC EXERCISES:
- 2 ACCOUNTING FOR BUSINESS COMBINATIONS
- 2.1 ACCOUNTING STANDARDS ON BUSINESS COMBINATIONS: BACKGROUND
- 2.2 ILLUSTRATION OF ACQUISITION ACCOUNTING
- 2.3 BARGAIN PURCHASE ACCOUNTING ILLUSTRATION (PURCHASE PRICE BELOW FAIR VALUE OF IDENTIFIABLE NET ASSETS)
- 2.4 MEASUREMENT PERIOD AND MEASUREMENT PERIOD ADJUSTMENTS
- 2.5 GOODWILL IMPAIRMENT TEST
- 2.6 CONTINGENT CONSIDERATION (EARNOUTS)
- 2.7 PRO FORMA STATEMENTS AND DISCLOSURE REQUIREMENT
- 2.8 LEVERAGED BUYOUTS
- SUMMARY
- QUESTIONS
- ANALYZING FINANCIAL STATEMENTS
- EXERCISES
- PROBLEMS
- 3 CONSOLIDATED FINANCIAL STATEMENTS—DATE OF ACQUISITION
- 3.1 DEFINITIONS OF SUBSIDIARY AND CONTROL
- 3.2 REQUIREMENTS FOR THE INCLUSION OF SUBSIDIARIES IN THE CONSOLIDATED FINANCIAL STATEMENTS
- 3.3 REASONS FOR SUBSIDIARY COMPANIES
- 3.4 CONSOLIDATED FINANCIAL STATEMENTS
- 3.5 INVESTMENTS AT THE DATE OF ACQUISITION
- 3.6 CONSOLIDATED BALANCE SHEETS: THE USE OF WORKPAPERS
- 3.7 A COMPREHENSIVE ILLUSTRATION—MORE THAN ONE SUBSIDIARY COMPANY
- 3.8 LIMITATIONS OF CONSOLIDATED STATEMENTS
- SUMMARY
- QUESTIONS
- ANALYZING FINANCIAL STATEMENTS
- EXERCISES
- PROBLEMS
- 4 CONSOLIDATED FINANCIAL STATEMENTS AFTER ACQUISITION
- 4.1 ACCOUNTING FOR INVESTMENTS BY THE COST, PARTIAL EQUITY, AND COMPLETE EQUITY METHODS
- 4.2 CONSOLIDATED STATEMENTS AFTER ACQUISITION—COST METHOD
- 4.3 RECORDING INVESTMENTS IN SUBSIDIARIES—EQUITY METHOD (PARTIAL OR COMPLETE)
- 4.4 ELIMINATION OF INTERCOMPANY REVENUE AND EXPENSE ITEMS
- 4.5 INTERIM ACQUISITIONS OF SUBSIDIARY STOCK
- 4.6 CONSOLIDATED STATEMENT OF CASH FLOWS
- 4.7 ILLUSTRATION OF PREPARATION OF A CONSOLIDATED STATEMENT OF CASH FLOWS—YEAR OF ACQUISITION
- SUMMARY
- QUESTIONS
- ANALYZING FINANCIAL STATEMENTS
- EXERCISES
- PROBLEMS
- 5 ALLOCATION AND DEPRECIATION OF DIFFERENCES BETWEEN IMPLIED AND BOOK VALUES
- 5.1 COMPUTATION AND ALLOCATION OF THE DIFFERENCE BETWEEN IMPLIED AND BOOK VALUES TO ASSETS AND LIABILITIES OF SUBSIDIARY—ACQUISITION DATE
- 5.2 EFFECT OF DIFFERENCES BETWEEN IMPLIED AND BOOK VALUES ON CONSOLIDATED NET INCOME—YEAR SUBSEQUENT TO ACQUISITION
- 5.3 CONSOLIDATED STATEMENTS WORKPAPER—USING THE COST METHOD
- 5.4 CONTROLLING AND NONCONTROLLING INTERESTS IN CONSOLIDATED NET INCOME AND RETAINED EARNINGS—USING THE COST METHOD
- 5.5 CONSOLIDATED STATEMENTS WORKPAPER—USING PARTIAL EQUITY METHOD
- 5.6 CONTROLLING AND NONCONTROLLING INTERESTS IN CONSOLIDATED NET INCOME AND RETAINED EARNINGS—USING PARTIAL EQUITY METHOD
- 5.7 CONSOLIDATED STATEMENTS WORKPAPER—USING COMPLETE EQUITY METHOD
- 5.8 CONTROLLING INTEREST IN CONSOLIDATED NET INCOME AND RETAINED EARNINGS—USING COMPLETE EQUITY METHOD
- 5.9 ADDITIONAL CONSIDERATIONS RELATING TO TREATMENT OF DIFFERENCE BETWEEN IMPLIED AND BOOK VALUES
- SUMMARY
- QUESTIONS
- ANALYZING FINANCIAL STATEMENTS
- EXERCISES
- PROBLEMS
- 6 ELIMINATION OF UNREALIZED PROFIT ON INTERCOMPANY SALES OF INVENTORY
- 6.1 EFFECTS OF INTERCOMPANY SALES OF MERCHANDISE ON THE DETERMINATION OF CONSOLIDATED BALANCES
- 6.2 COST METHOD: CONSOLIDATED STATEMENTS WORKPAPER—UPSTREAM SALES
- 6.3 COST METHOD—ANALYSIS OF CONSOLIDATED NET INCOME AND CONSOLIDATED RETAINED EARNINGS
- 6.4 CONSOLIDATED STATEMENTS WORKPAPER—PARTIAL EQUITY METHOD
- 6.5 PARTIAL EQUITY METHOD—ANALYSIS OF CONSOLIDATED NET INCOME AND CONSOLIDATED RETAINED EARNINGS
- 6.6 CONSOLIDATED STATEMENTS WORKPAPER—COMPLETE EQUITY METHOD
- 6.7 COMPLETE EQUITY METHOD—ANALYSIS OF CONSOLIDATED NET INCOME AND CONSOLIDATED RETAINED EARNINGS
- 6.8 SUMMARY OF WORKPAPER ENTRIES RELATING TO INTERCOMPANY SALES OF INVENTORY
- 6.9 INTERCOMPANY PROFIT PRIOR TO PARENT-SUBSIDIARY AFFILIATION
- SUMMARY
- QUESTIONS
- ANALYZING FINANCIAL STATEMENTS
- EXERCISES
- ASC EXERCISES:
- PROBLEMS
- 7 ELIMINATION OF UNREALIZED GAINS OR LOSSES ON INTERCOMPANY SALES OF PROPERTY AND EQUIPMENT
- 7.1 INTERCOMPANY SALES OF LAND (NONDEPRECIABLE PROPERTY)
- 7.2 INTERCOMPANY SALES OF DEPRECIABLE PROPERTY (MACHINERY, EQUIPMENT, AND BUILDINGS)
- 7.3 CONSOLIDATED STATEMENTS WORKPAPER—COST AND PARTIAL EQUITY METHODS
- 7.4 CALCULATION OF CONSOLIDATED NET INCOME AND CONSOLIDATED RETAINED EARNINGS
- 7.5 CONSOLIDATED STATEMENTS WORKPAPER—COMPLETE EQUITY METHOD
- 7.6 CALCULATION AND ALLOCATION OF CONSOLIDATED NET INCOME; CONSOLIDATED RETAINED EARNINGS: COMPLETE EQUITY METHOD
- 7.7 SUMMARY OF WORKPAPER ENTRIES RELATING TO INTERCOMPANY SALES OF EQUIPMENT
- 7.8 INTERCOMPANY INTEREST, RENTS, AND SERVICE FEES
- SUMMARY
- QUESTIONS
- ANALYZING FINANCIAL STATEMENTS
- EXERCISES
- PROBLEMS
- 8 CHANGES IN OWNERSHIP INTEREST
- 8.1 CHANGES IN OWNERSHIP
- 9 INTERCOMPANY BOND HOLDINGS AND MISCELLANEOUS TOPICS—CONSOLIDATED FINANCIAL STATEMENTS
- 9.1 INTERCOMPANY BOND HOLDINGS
- 10 INSOLVENCY—LIQUIDATION AND REORGANIZATION
- 11 INTERNATIONAL FINANCIAL REPORTING STANDARDS
- 11.1 THE INCREASING IMPORTANCE OF INTERNATIONAL ACCOUNTING STANDARDS
- 11.2 HISTORICAL PERSPECTIVE
- 11.3 GAAP HIERARCHY—U.S. VERSUS IFRS
- 11.4 SIMILARITIES AND DIFFERENCES BETWEEN U.S. GAAP AND IFRS
- 11.5 BUSINESS COMBINATION AND CONSOLIDATION—U.S. GAAP VERSUS IFRS
- 11.6 INTERNATIONAL CONVERGENCE ISSUES
- SUMMARY
- QUESTIONS
- ANALYZING FINANCIAL STATEMENTS
- EXERCISES
- ASC EXERCISES:
- PROBLEMS
- 12 ACCOUNTING FOR FOREIGN CURRENCY TRANSACTIONS AND HEDGING FOREIGN EXCHANGE RISK
- 12.1 EXCHANGE RATES—MEANS OF TRANSLATION
- 12.2 MEASURED VERSUS DENOMINATED
- 12.3 FOREIGN CURRENCY TRANSACTIONS
- 12.4 USING FORWARD CONTRACTS AS A HEDGE
- SUMMARY
- QUESTIONS
- ANALYZING FINANCIAL STATEMENTS
- EXERCISES
- PROBLEMS
- 13 TRANSLATION OF FINANCIAL STATEMENTS OF FOREIGN AFFILIATES
- 13.1 ACCOUNTING FOR OPERATIONS IN FOREIGN COUNTRIES
- 13.2 TRANSLATING FINANCIAL STATEMENTS OF FOREIGN AFFILIATES
- 13.3 OBJECTIVES OF TRANSLATION
- 13.4 TRANSLATION METHODS
- 13.5 IDENTIFYING THE FUNCTIONAL CURRENCY
- 13.6 TRANSLATION OF FOREIGN CURRENCY FINANCIAL STATEMENTS
- 13.7 TRANSLATION OF FOREIGN FINANCIAL STATEMENTS ILLUSTRATED
- 13.8 FINANCIAL STATEMENT DISCLOSURE
- SUMMARY
- QUESTIONS
- ANALYZING FINANCIAL STATEMENTS
- EXERCISES
- ASC EXERCISES
- PROBLEMS
- 14 REPORTING FOR SEGMENTS AND FOR INTERIM FINANCIAL PERIODS
- 14.1 NEED FOR DISAGGREGATED FINANCIAL DATA
- 14.2 STANDARDS OF FINANCIAL ACCOUNTING AND REPORTING
- 14.3 INTERIM FINANCIAL REPORTING
- SUMMARY
- QUESTIONS
- ANALYZING FINANCIAL STATEMENTS
- EXERCISES
- PROBLEMS
- 15 PARTNERSHIPS: FORMATION, OPERATION, AND OWNERSHIP CHANGES
- 15.1 PARTNERSHIP DEFINED
- 15.2 REASONS FOR FORMING A PARTNERSHIP
- 15.3 CHARACTERISTICS OF A PARTNERSHIP
- 15.4 PARTNERSHIP AGREEMENT
- 15.5 ACCOUNTING FOR A PARTNERSHIP
- 15.6 SPECIAL PROBLEMS IN ALLOCATION OF INCOME AND LOSS
- 15.7 FINANCIAL STATEMENT PRESENTATION
- 15.8 CHANGES IN THE OWNERSHIP OF THE PARTNERSHIP
- 15.9 SECTION A: ADMISSION OF A NEW PARTNER (NOT A BUSINESS COMBINATION)
- 15.10 SECTION B: ADMISSION OF A NEW PARTNER THAT QUALIFIES AS A BUSINESS COMBINATION: GAAP REQUIRES GOODWILL METHOD
- 15.11 SECTION C: WITHDRAWAL OF A PARTNER
- SUMMARY
- QUESTIONS
- EXERCISES
- PROBLEMS
- 16 PARTNERSHIP LIQUIDATION
- 16.1 STEPS IN THE LIQUIDATION PROCESS
- 16.2 PRIORITIES OF PARTNERSHIP AND PERSONAL CREDITORS
- 16.3 SIMPLE LIQUIDATION ILLUSTRATED
- 16.4 INSTALLMENT LIQUIDATION
- 16.5 INCORPORATION OF A PARTNERSHIP
- SUMMARY
- QUESTIONS
- EXERCISES
- PROBLEMS
- 17 INTRODUCTION TO FUND ACCOUNTING
- 17.1 CLASSIFICATIONS OF NONBUSINESS ORGANIZATIONS
- 17.2 DISTINCTIONS BETWEEN NONBUSINESS ORGANIZATIONS AND PROFIT-ORIENTED ENTERPRISES
- 17.3 FINANCIAL ACCOUNTING AND REPORTING STANDARDS FOR NONBUSINESS ORGANIZATIONS
- 17.4 FUND ACCOUNTING
- 17.5 COMPREHENSIVE ILLUSTRATION—GENERAL FUND
- 17.6 REPORTING INVENTORY AND PREPAYMENTS IN THE FINANCIAL STATEMENTS
- SUMMARY
- QUESTIONS
- ANALYZING FINANCIAL STATEMENTS
- EXERCISES
- PROBLEMS
- 18 INTRODUCTION TO ACCOUNTING FOR STATE AND LOCAL GOVERNMENTAL UNITS
- 18.1 THE HISTORY OF GENERALLY ACCEPTED GOVERNMENTAL ACCOUNTING STANDARDS
- 18.2 THE STRUCTURE OF GOVERNMENTAL ACCOUNTING
- 18.3 GOVERNMENTAL FUND ENTITIES
- 18.4 PROPRIETARY FUNDS
- 18.5 FIDUCIARY FUNDS
- 18.6 CAPITAL ASSETS AND LONG-TERM DEBT
- 18.7 EXTERNAL REPORTING REQUIREMENTS (GASB STATEMENT NO. 34)
- 18.8 GOVERNMENT FUND-BASED REPORTING
- 18.9 GOVERNMENT-WIDE REPORTING
- SUMMARY
- QUESTIONS
- ANALYZING FINANCIAL STATEMENTS
- EXERCISES
- PROBLEMS
- 19 ACCOUNTING FOR NONGOVERNMENT NONBUSINESS ORGANIZATIONS: COLLEGES AND UNIVERSITIES, HOSPITALS AND OTHER HEALTH CARE ORGANIZATIONS
- 19.1 SOURCES OF GENERALLY ACCEPTED ACCOUNTING STANDARDS FOR NONGOVERNMENT NONBUSINESS ORGANIZATIONS
- 19.2 FINANCIAL REPORTING FOR NOT-FOR-PROFIT ENTITIES
- 19.3 FUND ACCOUNTING AND ACCRUAL ACCOUNTING
- 19.4 CONTRIBUTIONS
- 19.5 ACCOUNTING FOR CURRENT FUNDS
- 19.6 ACCOUNTING FOR PLANT FUNDS
- 19.7 ACCOUNTING FOR ENDOWMENT FUNDS
- 19.8 ACCOUNTING FOR INVESTMENTS
- 19.9 ACCOUNTING FOR LOAN FUNDS
- 19.10 ACCOUNTING FOR AGENCY (CUSTODIAL) FUNDS
- 19.11 ACCOUNTING FOR ANNUITY AND LIFE INCOME FUNDS
- 19.12 ISSUES RELATING TO COLLEGES AND UNIVERSITIES
- SUMMARY
- QUESTIONS
- ANALYZING FINANCIAL STATEMENTS
- EXERCISES
- PROBLEMS
- GLOSSARY
- INDEX
- END USER LICENSE AGREEMENT
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