Instructor Solutions Manual for Advanced Accounting 13th Edition by Floyd Beams, Joseph Anthony, Bruce Bettinghaus, Kenneth Smith ISBN 1292214627 9781292214597

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ISBN 10: 1292214627
ISBN 13: 9781292214597
Author: Floyd Beams, Joseph Anthony, Bruce Bettinghaus, Kenneth Smith

For undergraduate and graduate courses in advanced accounting. Advanced Accounting is an in­-depth guide to accounting that reflects the most up-­to-­date business developments. This comprehensive textbook addresses practical financial reporting problems while reflecting recent business developments and changes in accounting standards. The 13th Edition offers a better teaching and learning experience by providing real-world context. Students learn how to apply key accounting concepts through studying real­-world examples, such as reports from popular companies, and up-­to­-date coverage of businesses. Accounting students and accounting practitioners alike will find this text useful in preparing or analysing consolidated financial statements, accounting for derivative securities, and governmental and not-for-profit accounting and reporting. The full text downloaded to your computer With eBooks you can: search for key concepts, words and phrases make highlights and notes as you study share your notes with friends eBooks are downloaded to your computer and accessible either offline through the Bookshelf (available as a free download), available online and also via the iPad and Android apps. Upon purchase, you’ll gain instant access to this eBook. Time limit The eBooks products do not have an expiry date. You will continue to access your digital ebook products whilst you have your Bookshelf installed.

Instructor Solutions Manual for Advanced Accounting 13th Table of contents:

Chapter 1: Business Combinations

Reasons For Business Combinations

Antitrust Considerations

Legal Form of Business Combinations

Accounting Concept of Business Combinations

Accounting for Combinations as Acquisitions

Disclosure Requirements

The Sarbanes–Oxley Act

Appendix: Pooling of Interests Accounting

Chapter 2: Stock Investments—Investor Accounting and Reporting

Accounting for Stock Investments

Equity Method—A One-Line Consolidation

Investment in a Step-by-Step Acquisition

Sale of an Equity Interest

Stock Purchases Directly from the Investee

Investee Corporation With Preferred Stock

Discontinued Operations and other Considerations

Disclosures for Equity Investees

Testing Goodwill for Impairment

Chapter 3: An Introduction to Consolidated Financial Statements

Business Combinations Consummated Through Stock Acquisitions

Consolidated Balance Sheet at Date of Acquisition

Consolidated Balance Sheets After Acquisition

Assigning Excess to Identifiable Net Assets and Goodwill

Consolidated Income Statement

Push-Down Accounting

Preparing a Consolidated Balance Sheet Worksheet

Chapter 4: Consolidation Techniques and Procedures

Consolidation Under the Equity Method

Locating Errors

Excess Assigned to Identifiable Net Assets

Consolidated Statement of Cash Flows

Preparing a Consolidation Worksheet

Appendix A: Trial Balance Workpaper Format

Consolidation Example—Trial Balance Format and Equity Method

Appendix B: Preparing Consolidated Statements when Parent Uses Either the Incomplete Equity Method o

Consolidation Under an Incomplete Equity Method

Consolidation Under the Cost Method

Chapter 5: Intercompany Profit Transactions—Inventories

Intercompany Inventory Transactions

Downstream and Upstream Sales

Unrealized Profits From Downstream Sales

Unrealized Profits From Upstream Sales

Consolidation Example—Intercompany Profits From Downstream Sales

Consolidation Example—Intercompany Profits From Upstream Sales

Appendix: SEC Influence on Accounting

The 1933 Securities Act

The Securities Exchange Act of 1934

The Sarbanes–Oxley Act

The Registration Statement for Security Issues

The Integrated Disclosure System

Sec Developments

Chapter 6: Intercompany Profit Transactions—Plant Assets

Intercompany Profits on Nondepreciable Plant Assets

Intercompany Profits on Depreciable Plant Assets

Plant Assets Sold at other than Fair Value

Consolidation Example—Upstream and Downstream Sales of Plant Assets

Inventory Purchased for Use as an Operating Asset

Chapter 7: Intercompany Profit Transactions—Bonds

Intercompany Bond Transactions

Constructive Gains and Losses on Intercompany Bonds

Parent Bonds Purchased by Subsidiary

Parent Purchases Subsidiary Bonds

Chapter 8: Consolidations—Changes in Ownership Interests

Acquisitions During an Accounting Period

Piecemeal Acquisitions

Sale of Ownership Interests

Changes in Ownership Interests from Subsidiary Stock Transactions

Stock Dividends and Stock Splits by a Subsidiary

Chapter 9: Indirect and Mutual Holdings

Affiliation Structures

Indirect Holdings—Father-Son-Grandson Structure

Indirect Holdings—Connecting Affiliates Structure

Mutual Holdings—Parent Stock Held by Subsidiary

Subsidiary Stock Mutually Held

Chapter 10: Subsidiary Preferred Stock, Consolidated Earnings per Share, and Consolidated Income Tax

Subsidiaries with Preferred Stock Outstanding

Parent and Consolidated Earnings Per Share

Subsidiary With Convertible Preferred Stock

Subsidiary With Options and Convertible Bonds

Income Taxes of Consolidated Entities

Income Tax Allocation

Separate-Company Tax Returns with Intercompany Gain

Effect of Consolidated and Separate-Company Tax Returns on Consolidation Procedures

Business Combinations

Financial Statement Disclosures for Income Taxes

Chapter 11: Consolidation Theories, Push-Down Accounting, and Corporate Joint Ventures

Comparison of Consolidation Theories

Illustration—Consolidation Under Parent-Company and Entity Theories

Push-Down Accounting and other Basis Considerations

Joint Ventures

Accounting for Variable Interest Entities

Chapter 12: Derivatives and Foreign Currency: Concepts and Common Transactions

Derivatives

Foreign Exchange Concepts and Definitions

Foreign Currency Transactions other than Forward Contracts

Chapter 13: Accounting for Derivatives and Hedging Activities

Accounting for Derivative Instruments and Hedging Activities

Accounting for Hedge Contracts: Illustrations of Cash Flow and Fair-Value Hedge Accounting Using Int

Foreign Currency Derivatives and Hedging Activities

Chapter 14: Foreign Currency Financial Statements

Objectives of Translation and the Functional Currency Concept

Application of the Functional Currency Concept

Illustration: Translation

Illustration: Remeasurement

Hedging a Net Investment in a Foreign Entity

Chapter 15: Segment and Interim Financial Reporting

Segment Reporting

Interim Financial Reporting

Guidelines for Preparing Interim Statements

Chapter 16: Partnerships—Formation, Operations, and Changes in Ownership Interests

Nature of Partnerships

Initial Investments in a Partnership

Additional Investments and Withdrawals

Partnership Operations

Profit- and Loss-Sharing Agreements

Changes in Partnership Interests

Purchase of an Interest from Existing Partners

Investing in an Existing Partnership

Dissociation of a Continuing Partnership Through Death or Retirement

Limited Partnerships

Chapter 17: Partnership Liquidation

The Liquidation Process

Safe Payments to Partners

Installment Liquidations

Cash Distribution Plans

Insolvent Partners and Partnerships

Chapter 18: Corporate Liquidations and Reorganizations

Bankruptcy Reform Act of 1978

Liquidation

Illustration of a Liquidation Case

Reorganization

Financial Reporting During Reorganization

Financial Reporting for the Emerging Company

Illustration of a Reorganization Case

Chapter 19: An Introduction to Accounting for State and Local Governmental Units

Historical Development of Accounting Principles for State and Local Governmental Units

Overview of Basic Governmental Accounting Models and Principles

The Financial Reporting Entity

Comprehensive Annual Financial Report

Chapter 20: Accounting for State and Local Governmental Units—Governmental Funds

Recent Changes to Governmental Fund Accounting

The General Fund

Accounting for the General Fund

Permanent Funds

Capital Projects Funds

Special Assessment Activities

Debt Service Funds

Accounting for the Debt Service Fund

Governmental Fund Financial Statements

Preparing the Government-wide Financial Statements

Chapter 21: Accounting for State and Local Governmental Units—Proprietary and Fiduciary Funds

Proprietary Funds

Internal Service Funds

Enterprise Funds

Proprietary Fund Financial Statements

Fiduciary Funds

Preparing the Government-wide Financial Statements

Required Proprietary Fund Note Disclosures

Chapter 22: Accounting for Not-for-Profit Organizations

The Nature of Not-for-Profit Organizations

Not-for-Profit Accounting Principles

Voluntary Health and Welfare Organizations

“Other” Not-for-Profit Organizations

Nongovernmental Not-for-Profit Hospitals and other Health Care Organizations

Private Not-for-Profit Colleges and Universities

Chapter 23: Estates and Trusts

Creation of an Estate

Probate Proceedings

Administration of the Estate

Accounting for the Estate

Illustration of Estate Accounting

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