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Advanced Accounting 5th edition



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Advanced Accounting 5th edition

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Advanced Accounting 5th edition

ISBN: 1118022297

ISBN-13: 9781118022290

Authors: Debra C Jeter, Paul K Chaney

Details of the book:

The approach used in Advanced Accounting 5th edition allows the students to have in-depth knowledge about the accounting and is very useful for those who want to pursue their careers in Accounting and appear in CPA exams. The book helps in attaining a positive and equity approach towards the subject and allows the students to think critically and in logical manner.


The last four edition of the book has done exceptionally well which motivates the author to bring the 5e with many important changes which helps to build both the present as well as future. The writing style of the author is brilliant, captivating, lively and well managed which make the book interesting for the readers. The book comprises of recent updated problems relating to business ethics and updated recent business and economic event.


The textbook contains the comparing and contrasting of US standards and International principles throughout the book.


The book is cited by many illustrations with graphical presentation of the instances which is very captivating and generates interest in reading it.


Features

  • Critical Thinking: The book helps in developing critical thinking of the reader which generates his interest towards accounting and helps to become a good accounting professional in future and enhances the decision making power of the individual.

  • Readability: The textbook is effectively and efficiently designed with each concept present in brief yet concise way which made it easy to understand. The author has present his writing in illustrative, captivating, lively and in well balanced way which make the users easily connect with the content and make the concept crystal clear in the mind of the reader.

  • Numerous Illustration: The textbook is supported by the numerous illustrations at the end of every chapter supported by mini cases which helps in building the concept of accounts in effective manner and also helps in solving the complex problem in a lucid manner. The real life examples are also accompanied with the problems so to have knowledge about the real world accounting system

The book contains the following:

  • Introduction to Business Combinations, Terminology and Types of Combinations, Premium on Takeover and Avoiding the Pitfalls in Deal.

  • Historical Perspective, Performa Statement, Disclosure Requirement on Business Combinations.

  • Preparation of Financial Statements on the date of Acquisition.

  • Preparation of Financial Statements after Acquisition by using either Partial Equity or Complete Equity Method.

  • Allocation and Depreciation of differences between Implied and Book values to Assets and Liability of Subsidiaries.

  • Effect of Intercompany Sales of Merchandise on the Determination of Consolidated Methods by Using Partial Equity Method or Complete Equity Method.

  • Elimination of Unrealised Gains or losses on Inter Company, Sales of Non Depreciable or Depreciable Property.

  • Purchase and Sales of Subsidiary Stock by the Parent Company by using Cost Method and Equity Method.

  • Learning about Insolvency, Increasing importance of International Accounting Standard.

  • Accounting for Foreign Currency Transaction and Using Foreign Contract as a Hedge.

  • About Partnership, its formation, operations and Liquidation Process.

  • Classification of Non-Business Organisation, Difference between Non Business organisation and Profit Oriented Organisation.

  • Sources of Generally Accepted Accounting for Government and Non Business Organisation.

 

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