Advanced Accounting 10th Edition By Fischer -Test Bank

Advanced Accounting 10th Edition By Fischer -Test Bank

ISBN-10: 0324379056 ISBN-13: 978-0324379051

Test Bank Advanced Accounting 10th Edition By Fischer

Advanced Accounting 10th Edition By Fischer -Test Bank

Advanced Accounting 10th Edition By Fischer

Advanced Accounting 10th Edition

Advanced Accounting

Table of Contents

PART 1          COMBINED CORPORATE ENTITIES AND CONSOLIDATIONS

Chapter 1      Business Combinations: New Rules for
a Long-Standing Business Practice……………………………………………….    1-1

Chapter 2      Consolidated Statements: Date of Acquisition………………………………    2-1

Chapter 3      Consolidated Statements: Subsequent to Acquisition…………………    3-1

Chapter 4      Intercompany Transactions: Merchandise,
Plant Assets, and Notes…………………………………………………………………..    4-1

Chapter 5      Intercompany Transactions: Bonds and Leases…………………………..    5-1

Chapter 6      Cash Flow, EPS, and Taxation………………………………………………………..    6-1

Chapter 7      Special Issues in Accounting for an Investment
in a Subsidiary………………………………………………………………………………….    7-1

Chapter 8      Subsidiary Equity Transactions; Indirect and
Mutual Holdings……………………………………………………………………………….    8-1

Special
Appendix 1   Leveraged Buyouts…………………………………………………………………………. SA1-1

Special
Appendix 2   Equity Method for Unconsolidated Investments…………………………… SA2-1

PART 2          MULTINATIONAL ACCOUNTING AND OTHER REPORTING CONCERNS

Chapter 9      The International Accounting Environment…………………………………..    9-1

Module          Derivatives and Related Accounting Issues…………………………………..   M-1

Chapter 10   Foreign Currency Transactions…………………………………………………….. 10-1

Chapter 11   Translation of Foreign Financial Statements………………………………… 11-1

Chapter 12   Interim Reporting and Disclosures about
Segments of an Enterprise……………………………………………………………… 12-1

PART 3          PARTNERSHIPS

Chapter 13   Partnerships: Characteristics, Formation,
and Accounting for Activities…………………………………………………………. 13-1

Chapter 14   Partnerships: Ownership Changes and Liquidations………………….. 14-1

PART 4          GOVERNMENTAL AND NOT-FOR-PROFIT ACCOUNTING

Chapter 15   Governmental Accounting: The General
Fund and the Account Groups……………………………………………………….. 15-1

Chapter 16   Governmental Accounting: Other Governmental
Funds, Proprietary Funds, and Fiduciary Funds………………………….. 16-1

Chapter 17   Financial Reporting Issues…………………………………………………………….. 17-1

Chapter 18   Accounting for Private Not-for-Profit Organizations…………………….. 18-1

Chapter 19   Accounting for Not-for-Profit Colleges and Universities
and Health Care Organizations………………………………………………………. 19-1

PART 5          FIDUCIARY ACCOUNTING

Chapter 20   Estates and Trusts: Their Nature and
the Accountant’s Role…………………………………………………………………….. 20-1

Chapter 21   Debt Restructuring, Corporate Reorganizations,
and Liquidations……………………………………………………………………………… 21-1