Advanced Accounting - Softcover

Haried, Andrew A.; Imdieke, Leroy; Smith, Ralph

Softcover

ISBN 10: 0471534021 ISBN 13: 9780471534020

Publisher: John Wiley and Sons Ltd, 1991

Synopsis

Discusses the underlying theory and application of business combinations, consolidated financial statements, foreign currency transactions, partnerships and accounting for non-business organizations. Adapted exercises, questions and problems from the CPA exam are included.

About this title

From the Back Cover

YOUR GUIDE TO CURRENT STANDARDS AND RECORDING METHODS

Whether you're dealing with business combinations, foreign currency translations, or consolidated financial statements, you may face a variety of recording methods in professional accounting practice. With this Second Edition of Debra Jeter and Paul Chaney's ADVANCED ACCOUNTING. You'll have easy access to the three main recording techniques as well as clear coverage that reflects current FASB and GASB pronouncements.

Keep all three recording methods, right at your fingertips

• Chapters clearly delineate the three recording methods: (1) cost method; (2) partial equity method; and (3) complete equity method.
• Colored tabs help you quickly identify each method.
• Learn the methods you want. Keep the others for future reference.

Stay current with new trends and standards

• A new chapter on debt restructuring and liquidation addresses the increasing numbers of U.S. companies struggling for survival in an economic downturn.
• Reflects major changes brought about by SGAS No. 133, 141 and 142.
• Discusses recent developments in the wake of the accounting scandals of 2001 and 2002.

Test your understanding and connect concepts to the real world

• In the News items help you connect the material to real stories from the popular press.
• Implications for Business is a new feature where contributing authors from related disciplines provide insights into recent developments in areas such as exchange rates, derivatives, and government reporting.
• New Test Your Knowledge questions within each chapter allow students to test their understanding of concepts before moving on to new ideas and topics.

About the Author

Debra Jeter is an Associate Professor of Management in the Owen Graduate School of Management at Vanderbilt University. she received her Ph.D. in accounting from Vanderbilt University. Dr. Jeter has published articles in the Accounting Review, the Journal of Accounting and Economics, Contemporary Accounting Research, and Accounting Horizons, as well as in popular magazines including Working Woman and Savvy. She has co-authored one previous book, "Managerial Cost Accounting: Planning and Control," and has written chapters in others. She has taught at both the graduate and undergraduate levels, and is currently teaching financial accounting and accounting for mergers and acquisitions to MBA students.

Dr. Jeter has also taught financial accounting in the Executive International MBA program for the Vlerick School of Management in Ghent, and accounting for mergers and acquisitions in the Bank Administrations Institute Conference at Vanderbilt. Debra Jeter has served on the editorial boards of the Accounting Review and Accounting Enquiries. She won a Dean's Award for Teaching Excellence in 1998 and the Webb teaching Award in 2002. Her research interest extend to financial accounting and auditing, including earnings management, components of earnings, audit opinions, and the market for audit services. She practiced as a CPA in Columbus, Ohio before entering academia in 1981.

Paul Chaney is an Associate Professor of management in the Owen Graduate School of Management at Vanderbilt University. He has been at the Owen Graduate School since obtaining his Ph.D. from Indiana university in 1983. He has taught both undergraduate and graduate students, and currently teaches the core MBA accounting class and an elective financial accounting class. he has also taught extensively in executive programs, including courses in Accounting and Finance for the Non-Financial Executive and a Management Program for Physicians and Senior health Care Administrators.

Dr. Chaney has published articles in the Accounting Review, the journal of Accounting research, the Journal of Public Economics, the Journal of Business, Contemporary Accounting Research, the Journal of Accounting and Economics, and Accounting Horizons. He has won three teaching awards and has worked as a senior financial analyst for North American Van Lines before obtaining his doctorate.

Edition details

• Publisher: John Wiley and Sons Ltd
• Publication date: 1991
• ISBN 10: 0471534021
• ISBN 13: 9780471534020
• Binding: Paperback
• Language: English
• Edition number: 2