Advanced accounting / Charles H. Griffin [and four others]

By: Contributor(s): Material type: TextTextPublication details: Homewood, Illinois : Irwin Inc., c1985Edition: Fifth EditionDescription: xviii, 965 pages : illustrations ; 24 cmISBN:
  • 256029652
LOC classification:
  • HF 5635 .G75 1985
Contents:
Unit One. Accounting for Combined Corporate Entities -- Unit Two. Consolidated Statement: An Expanded Analysis -- Unit Three. Accounting for Partnership -- Unit Four. Fiduciary and Institutional Accounting.
Summary: In writing this fifth edition of Advanced Accounting, we have attempted to retain features from the fourth edition which adopters have found helpful. In the two units dealing with business combinations and consolidated financial statements, application of the "full" equity method continues to be the reference point for discussion. This approach reflects the fundamental principles underlying consolidation without the distraction of specific working paper techniques, and is presumed to be the dominant method encountered in practice. However, recognizing that the reader may encounter situations in which the investment is carried under the cost method, discussion of the changes in parent company entries and working paper techniques necessitated by application of this method has been continued.
Item type: Books
Tags from this library: No tags from this library for this title. Log in to add tags.
Star ratings
    Average rating: 0.0 (0 votes)
Holdings
Item type Current library Home library Collection Call number Copy number Status Date due Barcode
Books Books National University - Manila LRC - Annex Relegation Room Accountancy GC HF 5635 .G75 1985 (Browse shelf(Opens below)) c.1 Available NULIB000006097

Includes index.

Unit One. Accounting for Combined Corporate Entities -- Unit Two. Consolidated Statement: An Expanded Analysis -- Unit Three. Accounting for Partnership -- Unit Four. Fiduciary and Institutional Accounting.

In writing this fifth edition of Advanced Accounting, we have attempted to retain features from the fourth edition which adopters have found helpful. In the two units dealing with business combinations and consolidated financial statements, application of the "full" equity method continues to be the reference point for discussion. This approach reflects the fundamental principles underlying consolidation without the distraction of specific working paper techniques, and is presumed to be the dominant method encountered in practice. However, recognizing that the reader may encounter situations in which the investment is carried under the cost method, discussion of the changes in parent company entries and working paper techniques necessitated by application of this method has been continued.

There are no comments on this title.

to post a comment.