Fundamentals of Advanced Accounting

Part One: COMBINED CORPORATE ENTITIES AND CONSOLIDATIONS. 1. Business Combinations: America's Most Popular Business Activity, Bringing an End to the Controversy. 2. Consolidated Statements: Date of Acquisition. 3. Consolidated Statements: Subsequent to Acquisition. 4. Intercompany Transactions: Merchandise, Plant Assets, and Notes. 5. Intercompany Bonds, Cash Flows, EPS and Unconsolidated Investments. Special Appendix: Analysis of FASB Exposure Drafts for Business Combinations by Impact on Chapters 1-5. Part Two: MULTINATIONAL ACCOUNTING AND OTHER REPORTING CONCERNS. 6. Foreign Currency Transactions. 7. Translation of Foreign Financial Statements. Part Three: PARTNERSHIPS. 8. Partnerships: Characteristics, Formation, and Accounting for Activities. 9. Partnerships: Ownership Changes and Liquidations. Part Four: GOVERNMENTAL AND NOT-FOR-PROFIT ACCOUNTING. 10. Governmental Accounting: The General Fund and the Account Groups (including: Other Governmental Funds, Proprietary Funds, and Fiduciary Funds). 11. Financial Reporting Issues. 12. Accounting for Private Not-for-Profit Organizations (including Colleges and Universities and Health Care Organizations).