NOT IN USE - Custom ACCT 4200 / ACCT 5140 (University of Central Missouri)
by Hamlen, Hopkins
ISBN: 0000000000 | Copyright 2023
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| Advanced Accounting, 5e (pg. 1.2) | |
| Chapter 1: Intercorporate Investments: An Overview (pg. 1.2) | |
| The Coca-Cola Company (pg. 1.2) | |
| Introduction (pg. 1.3) | |
| Motivations for Intercorporate Investments (pg. 1.3) | |
| Types of Investments (pg. 1.4) | |
| Intercorporate Debt Investments and Equity Investments With No Significant Influence (pg. 1.4) | |
| Trading Investments in Debt Securities (pg. 1.5) | |
| Available-for-Sale Investments in Debt Securities (pg. 1.5) | |
| Held-to-Maturity Investments in Debt Securities (pg. 1.8) | |
| Equity Investments (pg. 1.9) | |
| Review -1 Trading, AFS, and HTM Debt Investments (pg. 1.10) | |
| Investments with Significant Influence (pg. 1.10) | |
| Accounting Using the Equity Method (pg. 1.11) | |
| Equity in Net Income Calculation (pg. 1.11) | |
| Other Comprehensive Income and the Equity Method (pg. 1.13) | |
| Investee Losses and the Equity Method (pg. 1.14) | |
| Impairment Testing (pg. 1.14) | |
| Change to or from Significant Influence (pg. 1.15) | |
| Joint Ventures (pg. 1.15) | |
| Review 1-2 Reporting for Equity Method Investments (pg. 1.16) | |
| Controlling Investments (pg. 1.16) | |
| Mergers and Consolidations (pg. 1.17) | |
| Stock Acquisitions (pg. 1.17) | |
| Change to or from Controlling Interest (pg. 1.18) | |
| Variable Interest Entities (pg. 1.19) | |
| International Financial Reporting Standards For Intercorporate Investments (pg. 1.19) | |
| Intercorporate Debt Investments and Equity Investments with No Significant Influence (pg. 1.19) | |
| Investments with Significant Influence (pg. 1.20) | |
| Joint Ventures (pg. 1.20) | |
| Controlling Investments (pg. 1.21) | |
| Review of Key Concepts (pg. 1.21) | |
| Multiple Choice Questions (pg. 1.22) | |
| CPA Exam Questions (pg. 1.25) | |
| Data Analytics, Data Visualization, And Excel Activities (pg. 1.25) | |
| Exercises (pg. 1.25) | |
| Problems (pg. 1.30) | |
| CPA Simulations and Practice Exams (pg. 1.38) | |
| Review Solutions (pg. 1.39) | |
| Chapter 2: Mergers and Acquisitions (pg. 1.40) | |
| IBM Corporation (pg. 1.40) | |
| Introduction (pg. 1.41) | |
| Motivations for Mergers and Acquisitions (pg. 1.41) | |
| Overview of Business Combinations (pg. 1.43) | |
| Standards of Reporting for Business Combinations (pg. 1.45) | |
| Valuation of Assets Acquired and Liabilities Assumed (pg. 1.46) | |
| Acquisition Date (pg. 1.46) | |
| Identifying the Acquiring Company (pg. 1.46) | |
| Measurement of Previously Reported Assets and Liabilities (pg. 1.47) | |
| Identification and Measurement of Previously Unreported Intangibles (pg. 1.48) | |
| Illustration of Reporting Assets Acquired and Liabilities Assumed (pg. 1.52) | |
| Review -1 Reporting Assets Acquired and Liabilities Assumed (pg. 1.54) | |
| Measurement of Acquisition Cost (pg. 1.54) | |
| Contingent Consideration (pg. 1.55) | |
| Employee Compensation (pg. 1.56) | |
| Acquisition-Related Costs (pg. 1.56) | |
| Illustration of Reporting Consideration Given in an Acquisition (pg. 1.57) | |
| Subsequent Changes in Asset, Liability, or Contingent Consideration Values (pg. 1.58) | |
| Measurement Period (pg. 1.58) | |
| Reporting Subsequent Changes in Asset and Liability Values (pg. 1.58) | |
| Reporting Subsequent Changes in Contingent Consideration Value (pg. 1.59) | |
| Review -2 Reporting Assets and Liabilities Acquired, Consideration Paid, and Subsequent Events (pg. 1.60) | |
| Bargain Purchases (pg. 1.60) | |
| Special Issues: In-Process Research and Development, PREACQUISITION Contingencies, DEFERRED TAX LIAB (pg. 1.62) | |
| In-Process Research and Development (pg. 1.62) | |
| Preacquisition Contingencies (pg. 1.62) | |
| Acquired Deferred Tax Liabilities (pg. 1.63) | |
| Step Acquisitions (pg. 1.63) | |
| Business Combinations Versus Asset Acquisitions (pg. 1.65) | |
| International Financial Reporting Standards for Business Combinations (pg. 1.66) | |
| Review of Key Concepts (pg. 1.67) | |
| Multiple Choice Questions (pg. 1.68) | |
| CPA Exam Questions (pg. 1.71) | |
| Data Analytics, Data Visualization, and Excel Activities (pg. 1.71) | |
| Exercises (pg. 1.71) | |
| Problems (pg. 1.78) | |
| CPA Simulations and Practice Exams (pg. 1.87) | |
| Review Solutions (pg. 1.87) | |
| Chapter 3: Consolidated Financial Statements: Date of Acquisition (pg. 1.88) | |
| General Motors Company (pg. 1.88) | |
| Introduction (pg. 1.89) | |
| Criteria for Consolidation (pg. 1.90) | |
| Motivations for Off-Balance-Sheet Entities (pg. 1.90) | |
| Standards for Consolidation (pg. 1.92) | |
| Control and Consolidation of Equity Investments (pg. 1.92) | |
| Control and Consolidation of Non-Equity Investments (pg. 1.93) | |
| Review -1 Identifying Consolidated Entities (pg. 1.97) | |
| Consolidation at Date of Acquisition (pg. 1.98) | |
| Consolidation of Financial Statements: Preliminary Issues (pg. 1.98) | |
| Objectives of Consolidation (pg. 1.99) | |
| Consolidation Working Paper (pg. 1.99) | |
| Pushdown Accounting (pg. 1.106) | |
| Review -2 Consolidation with Identifiable Intangibles (pg. 1.108) | |
| International Financial Reporting Standards for ConsolidationS (pg. 1.109) | |
| The Concept of Control (pg. 1.109) | |
| IFRS and U.S. GAAP Compared (pg. 1.109) | |
| Review of Key Concepts (pg. 1.110) | |
| Multiple Choice Questions (pg. 1.111) | |
| CPA Exam Questions (pg. 1.114) | |
| Data Analytics, Data Visualization, and Excel Activities (pg. 1.115) | |
| Exercises (pg. 1.115) | |
| Problems (pg. 1.122) | |
| CPA Simulations and Practice Exams (pg. 1.132) | |
| Review Solutions (pg. 1.133) | |
| Chapter 4: Consolidated Financial Statements Subsequent to Acquisition (pg. 1.134) | |
| AT&T Inc. (pg. 1.134) | |
| Introduction (pg. 1.135) | |
| Introduction to Consolidation Procedures (pg. 1.135) | |
| Consolidation Eliminating Entries (pg. 1.136) | |
| Illustration of Consolidation Process (pg. 1.137) | |
| Consolidated Financial Statements (pg. 1.139) | |
| Complete Equity Method as One-Line Consolidation (pg. 1.140) | |
| Reporting Revaluations of Subsidiary Assets and Liabilities in Subsequent Years (pg. 1.141) | |
| Previously Reported Assets and Liabilities (pg. 1.141) | |
| Previously Unreported Identifiable Intangibles (pg. 1.142) | |
| Goodwill (pg. 1.144) | |
| Amortization and Impairment of Identifiable Intangibles and Goodwill: An Illustration (pg. 1.149) | |
| Review -1 Intangibles Impairment Testing (pg. 1.151) | |
| Comprehensive Illustration: Consolidation in Subsequent Years (pg. 1.151) | |
| Consolidation After One Year (pg. 1.152) | |
| Consolidation After Two Years (pg. 1.155) | |
| Review -2 Consolidation in a Subsequent Year with Identifiable Intangibles (pg. 1.158) | |
| IFRS for Acquired Intangibles (pg. 1.159) | |
| Identifiable Intangibles (pg. 1.159) | |
| Goodwill (pg. 1.161) | |
| Appendix to Chapter 4 (pg. 1.163) | |
| Consolidation Eliminating Entries When the Parent Uses the Cost Method (pg. 1.163) | |
| Review of Key Concepts (pg. 1.168) | |
| Multiple Choice Questions (pg. 1.168) | |
| CPA Exam Questions (pg. 1.172) | |
| Data Analytics, Data Visualization, and Excel Activities (pg. 1.172) | |
| Exercises (pg. 1.172) | |
| Problems (pg. 1.179) | |
| CPA Simulations and Practice Exams (pg. 1.191) | |
| Review Solutions (pg. 1.191) | |
| Chapter 5: Consolidated Financial Statements: Outside Interests (pg. 1.194) | |
| Las Vegas Sands Corporation (pg. 1.194) | |
| Noncontrolling Interests at Acquisition Date (pg. 1.196) | |
| Valuation of Noncontrolling Interests and Goodwill at Acquisition (pg. 1.196) | |
| Measuring the Fair Value of Noncontrolling Interests (pg. 1.197) | |
| Consolidation Eliminating Entries at Acquisition Date (pg. 1.198) | |
| Noncontrolling Interests in the Consolidated Balance Sheet (pg. 1.199) | |
| Consolidating Variable Interest Entities (pg. 1.200) | |
| Noncontrolling Interests in Subsequent Years (pg. 1.201) | |
| Consolidation at End of the First Year (pg. 1.201) | |
| Noncontrolling Interests in the Consolidated Statement of Income and Comprehensive Income (pg. 1.204) | |
| Consolidation at End of the Second Year (pg. 1.206) | |
| Consolidation of VIEs in Subsequent Years (pg. 1.210) | |
| Review -1 Consolidation with Noncontrolling Interest at End of Third Year, U.S. GAAP (pg. 1.212) | |
| Noncontrolling Interests and Bargain Purchases (pg. 1.212) | |
| Bargain Purchase Consolidation at Date of Acquisition (pg. 1.213) | |
| Bargain Purchase Consolidation at End of the First Year (pg. 1.214) | |
| Bargain Purchase Consolidation at End of the Second Year (pg. 1.216) | |
| International Financial Reporting Standards for Noncontrolling Interests (pg. 1.217) | |
| Review -2 Consolidation with Noncontrolling Interest at End of the Third Year, IFRS (pg. 1.221) | |
| Consolidated Statement of Cash Flows (pg. 1.221) | |
| Preparation of Consolidated Statement of Cash Flows (pg. 1.222) | |
| Consolidated Statement of Cash Flows: An Illustration (pg. 1.222) | |
| Review of Key Concepts (pg. 1.224) | |
| Multiple Choice Questions (pg. 1.225) | |
| CPA Exam Questions (pg. 1.228) | |
| Data Analytics, Data Visualization, and Excel Activities (pg. 1.228) | |
| Exercises (pg. 1.228) | |
| Problems (pg. 1.235) | |
| CPA Simulations and Practice Exams (pg. 1.250) | |
| Review Solutions (pg. 1.250) | |
| Chapter 6: Consolidated Financial Statements: Intercompany Transactions (pg. 1.254) | |
| Nike, Inc. (pg. 1.254) | |
| Introduction (pg. 1.255) | |
| Intercompany Service and Financing Transactions (pg. 1.256) | |
| Intercompany Profits (pg. 1.257) | |
| Equity in Net Income and Noncontrolling Interest in Net Income (pg. 1.258) | |
| Intercompany Transfers of Land (pg. 1.259) | |
| Eliminations in the Year of Transfer (pg. 1.259) | |
| Eliminations in Subsequent Years (pg. 1.260) | |
| Eliminations in Year of Sale to Outside Party (pg. 1.262) | |
| Intercompany Transfers of Inventory (pg. 1.263) | |
| Unconfirmed Profit in Ending Inventory (pg. 1.265) | |
| Unconfirmed Profit in Beginning Inventory (pg. 1.265) | |
| Review -1 Intercompany Eliminations: Land and Merchandise Transfers (pg. 1.268) | |
| Intercompany Transfers of Depreciable Assets (pg. 1.268) | |
| Objectives of the Eliminations (pg. 1.269) | |
| Eliminations in Year of Transfer (pg. 1.269) | |
| Eliminations in Subsequent Years (pg. 1.270) | |
| Eliminations in Year of Sale to Outside Party (pg. 1.272) | |
| Review -2 Intercompany Eliminations: Depreciable Asset Transfers (pg. 1.273) | |
| International Financial Reporting Standards for Intercompany Transactions (pg. 1.273) | |
| Comprehensive Illustration (pg. 1.274) | |
| Review of Key Concepts (pg. 1.279) | |
| Multiple Choice Questions (pg. 1.280) | |
| CPA Exam Questions (pg. 1.283) | |
| Data Analytics, Data Visualization, and Excel Activities (pg. 1.283) | |
| Exercises (pg. 1.283) | |
| Problems (pg. 1.290) | |
| CPA Simulations and Practice Exams (pg. 1.303) | |
| Review Solutions (pg. 1.303) | |
| Chapter 7: Consolidating Foreign Currency Financial Statements (pg. 1.306) | |
| Walmart Inc. (pg. 1.306) | |
| Introduction (pg. 1.307) | |
| Converting a Subsidiary’s Foreign Currency Accounts to the Parent’s Currency (pg. 1.307) | |
| The Conversion Process (pg. 1.308) | |
| The Functional Currency (pg. 1.310) | |
| Translation and Remeasurement Procedures (pg. 1.311) | |
| Translation Procedures (pg. 1.311) | |
| Remeasurement Procedures (pg. 1.312) | |
| Comparing Translation and Remeasurement (pg. 1.312) | |
| Translation and Remeasurement Gains and Losses (pg. 1.313) | |
| Translation and Remeasurement Illustrated (pg. 1.318) | |
| Review -1 Calculation of Remeasurement and Translation Gain or Loss (pg. 1.320) | |
| Review -2 Translation and Remeasurement of Foreign Currency Financial Statements (pg. 1.321) | |
| Translation and Remeasurement of an Existing Entity (pg. 1.324) | |
| Converting the Statement of Cash Flows to the Reporting Currency (pg. 1.328) | |
| Financial Analysis Using Translated and Remeasured Information (pg. 1.329) | |
| Effects on Profitability: The “DuPont Analysis” (pg. 1.330) | |
| Effects on Analysis of Short-Term Liquidity and Long-Term Solvency (pg. 1.331) | |
| Consolidation of international Subsidiaries (pg. 1.332) | |
| The Consolidation Process: Subsidiary’s Functional Currency Is Its Local Currency (pg. 1.332) | |
| The Consolidation Process: Subsidiary’s Functional Currency is the Parent’s Currency (pg. 1.336) | |
| Review -3 Consolidation of an International Subsidiary, Translation (pg. 1.338) | |
| Review -4 Consolidation of an International Subsidiary, Remeasurement (pg. 1.338) | |
| IFRS for Translating and Consolidating Foreign Currency Financial Statements (pg. 1.339) | |
| Translation and Remeasurement (pg. 1.339) | |
| Subsidiaries in Hyperinflationary Economies (pg. 1.339) | |
| Review of Key Concepts (pg. 1.340) | |
| Multiple Choice Questions (pg. 1.341) | |
| CPA Exam Questions (pg. 1.343) | |
| Data Analytics, Data Visualization, and Excel Activities (pg. 1.343) | |
| Exercises (pg. 1.344) | |
| Problems (pg. 1.352) | |
| CPA Simulations and Practice Exams (pg. 1.364) | |
| Review Solutions (pg. 1.365) | |
| Chapter 8: Foreign Currency Transactions and Hedging (pg. 1.370) | |
| McDonald’s Corporation (pg. 1.370) | |
| Foreign Currency Transactions and Risk (pg. 1.371) | |
| Foreign Currency Transactions (pg. 1.372) | |
| Import and Export Transactions (pg. 1.372) | |
| Review -1 Foreign-Currency-Denominated Import and Export Transactions (pg. 1.375) | |
| Hedging Foreign Exchange Exposures (pg. 1.377) | |
| Types of Foreign Exchange Risk (pg. 1.377) | |
| Derivative Instruments Used in Hedging (pg. 1.377) | |
| Reporting Investments in Foreign Currency Derivatives (pg. 1.380) | |
| Review -2 Using Forward Contracts to Hedge Foreign-Currency-Denominated Import Transactions (pg. 1.386) | |
| Review -3 Using Forward Contracts to Hedge Foreign-Currency-Denominated Firm Commitments (pg. 1.390) | |
| Review -4 Using Forward Contracts to Hedge Foreign-Currency-Denominated Forecasted Transactions (pg. 1.392) | |
| Hedge Accounting Issues (pg. 1.398) | |
| International Financial Reporting Standards for Foreign Currency Transactions and Hedging (pg. 1.399) | |
| Qualifications for Hedge Accounting (pg. 1.399) | |
| Comparison of IFRS and U.S. GAAP Hedge Accounting (pg. 1.399) | |
| Financial Instruments Disclosures (pg. 1.401) | |
| Review of Key Concepts (pg. 1.401) | |
| Multiple Choice Questions (pg. 1.402) | |
| CPA Exam Questions (pg. 1.405) | |
| Data Analytics, Data Visualization, and Excel Activities (pg. 1.405) | |
| Exercises (pg. 1.405) | |
| Problems (pg. 1.410) | |
| CPA Simulations and Practice Exams (pg. 1.418) | |
| Review Solutions (pg. 1.418) | |
| Chapter 9: Futures, Options, and Interest Rate Swaps (pg. 1.420) | |
| The Kellogg Company (pg. 1.420) | |
| Derivatives and Hedge Accounting (pg. 1.421) | |
| Accounting for Derivatives and Hedging Transactions (pg. 1.422) | |
| Hedge Accounting Qualifications (pg. 1.422) | |
| Recent Improvements in Hedge Accounting Standards (pg. 1.423) | |
| Futures Contracts (pg. 1.424) | |
| Characteristics of Futures Contracts (pg. 1.424) | |
| Transacting in Futures Contracts (pg. 1.425) | |
| Accounting Events in Futures Trading (pg. 1.425) | |
| T-Account Analysis of Futures Contracts (pg. 1.426) | |
| Illustrations of Accounting for Futures Contracts (pg. 1.426) | |
| Review -1 Accounting for Futures Contracts (pg. 1.430) | |
| Option Contracts (pg. 1.430) | |
| Characteristics of Option Contracts (pg. 1.430) | |
| Hedge Accounting for Options (pg. 1.431) | |
| Options as Fair Value Hedges (pg. 1.432) | |
| Options as Cash Flow Hedges (pg. 1.436) | |
| Review -2 Accounting for Option Contracts (pg. 1.437) | |
| Interest Rate Swaps (pg. 1.437) | |
| Assessing Hedge Effectiveness (pg. 1.439) | |
| Accounting for Interest Rate Swaps (pg. 1.439) | |
| Review -3 Accounting for Interest Rate Swaps (pg. 1.443) | |
| Disclosure Requirements (pg. 1.444) | |
| Derivatives and Hedging Disclosures (pg. 1.444) | |
| Derivatives and Hedging Under IFRS (pg. 1.446) | |
| IFRS 9 Hedge Accounting Requirements (pg. 1.446) | |
| Review of Key Concepts (pg. 1.446) | |
| Multiple Choice Questions (pg. 1.447) | |
| CPA Exam Questions (pg. 1.449) | |
| Data Analytics, Data Visualization, and Excel Activities (pg. 1.449) | |
| Exercises (pg. 1.450) | |
| Problems (pg. 1.454) | |
| CPA Simulations and Practice Exams (pg. 1.460) | |
| Review Solutions (pg. 1.460) | |
| Chapter 10: State and Local Governments: Introduction and General Fund Reporting (pg. 1.464) | |
| Mecklenburg County, North Carolina (pg. 1.464) | |
| Nature of Government Activities (pg. 1.465) | |
| External Users of Governmental Financial Statements (pg. 1.466) | |
| Sources of GAAP for State and Local Governments (pg. 1.467) | |
| Objectives of Financial Reporting (pg. 1.468) | |
| Identifying the Reporting Entity (pg. 1.468) | |
| Fund Structure (pg. 1.470) | |
| Fund Types (pg. 1.471) | |
| Review -1 Identifying Funds (pg. 1.473) | |
| Accounting and Reporting By Funds (pg. 1.473) | |
| Accounting for Governmental Funds (pg. 1.473) | |
| Accounting for Proprietary Funds (pg. 1.474) | |
| Accounting for Fiduciary Funds (pg. 1.474) | |
| Government-Wide Reporting (pg. 1.475) | |
| Accounting for the General Fund (pg. 1.475) | |
| Budgetary Accounts (pg. 1.478) | |
| Recording Property Tax Revenue (pg. 1.479) | |
| Purchase of Goods and Services (pg. 1.481) | |
| Inventories (pg. 1.482) | |
| Interfund Transactions (pg. 1.483) | |
| Capital Assets and Long-Term Debt (pg. 1.484) | |
| Closing Entries (pg. 1.485) | |
| Outstanding Encumbrances at Year-End (pg. 1.486) | |
| Comprehensive Illustration of General Fund Accounting and Reporting (pg. 1.488) | |
| Transactions During the Year (pg. 1.489) | |
| Closing Entries (pg. 1.492) | |
| Financial Statements (pg. 1.492) | |
| Review -2 General Fund Budget and Closing Entries, Financial Statements (pg. 1.495) | |
| Review of Key Concepts (pg. 1.495) | |
| Multiple Choice Questions (pg. 1.496) | |
| CPA Exam Questions (pg. 1.499) | |
| Data Analytics, Data Visualization, and Excel Activities (pg. 1.499) | |
| Exercises (pg. 1.499) | |
| Problems (pg. 1.506) | |
| CPA Simulations and Practice Exams (pg. 1.521) | |
| Review Solutions (pg. 1.521) | |
| Chapter 11: State and Local Governments: Other Transactions (pg. 1.524) | |
| Alameda County, California (pg. 1.524) | |
| Accounting for Special Purpose Activities (pg. 1.525) | |
| Special Revenue Funds (pg. 1.526) | |
| Permanent Funds (pg. 1.527) | |
| Accounting for Capital Projects (pg. 1.528) | |
| Capital Projects Fund (pg. 1.529) | |
| Accounting for General Obligation Debt (pg. 1.534) | |
| Debt Service Fund (pg. 1.534) | |
| Review -1 Capital Projects and Debt Service Fund Transactions and Financial Statements (pg. 1.537) | |
| Accounting for Proprietary Activities (pg. 1.537) | |
| Enterprise and Internal Service Funds (pg. 1.538) | |
| Review -2 Enterprise Fund Transactions and Financial Statements (pg. 1.541) | |
| Accounting for Fiduciary Activities (pg. 1.542) | |
| Fiduciary Funds (pg. 1.542) | |
| Accounting for Investments (pg. 1.544) | |
| Derivatives Investments (pg. 1.545) | |
| Accounting for Other Liabilities and Debt Refundings (pg. 1.547) | |
| Compensated Absences (pg. 1.547) | |
| Landfills and Asset Retirement Obligations (pg. 1.547) | |
| Accounting for Leased Assets (pg. 1.549) | |
| Debt Refundings (pg. 1.550) | |
| Comprehensive Illustration of Reporting for Funds Other than the General Fund (pg. 1.551) | |
| Transactions, Journal Entries, and Financial Statements (pg. 1.552) | |
| Review of Key Concepts (pg. 1.558) | |
| Multiple Choice Questions (pg. 1.559) | |
| CPA Exam Questions (pg. 1.562) | |
| Data Analytics, Data Visualization, and Excel Activities (pg. 1.562) | |
| Exercises (pg. 1.562) | |
| Problems (pg. 1.567) | |
| CPA Simulations and Practice Exams (pg. 1.581) | |
| Review Solutions (pg. 1.581) | |
| Chapter 12: State and Local Governments: External Financial Reporting (pg. 1.586) | |
| City of St. Louis, Missouri (pg. 1.586) | |
| External Reporting Model (pg. 1.587) | |
| Management’s Discussion and Analysis (pg. 1.588) | |
| Government-Wide Financial Statements (pg. 1.589) | |
| Statement of Net Position (pg. 1.589) | |
| Statement of Activities (pg. 1.590) | |
| Discussion of Government-Wide Statements (pg. 1.590) | |
| Review -1 Prepare a Statement of Activities (pg. 1.593) | |
| Fund Financial Statements (pg. 1.593) | |
| Major Funds (pg. 1.594) | |
| Governmental Funds Financial Statements (pg. 1.594) | |
| Review -2 Reconcile the Change in Fund Balances to Change in Net Position (pg. 1.601) | |
| Proprietary Funds Financial Statements (pg. 1.601) | |
| Comparison of Government-Wide and Funds Information (pg. 1.606) | |
| Governmental Activities (pg. 1.606) | |
| Business-Type Activities (pg. 1.607) | |
| Notes and Required Supplementary Information (pg. 1.608) | |
| Budgetary Comparison Schedules (pg. 1.608) | |
| Capital Assets, Infrastructure, Investments, Defined Benefit Pension Plans, AND OTHER POSTEMPLOYMENT (pg. 1.610) | |
| Capital Assets and Infrastructure (pg. 1.610) | |
| Investments (pg. 1.610) | |
| Defined Benefit Pension and OPEB Liabilities (pg. 1.611) | |
| Financial Reporting Model Improvements (pg. 1.612) | |
| Comprehensive Illustration: Preparation of Government-Wide Statements and Fund Statements for ACFR (pg. 1.614) | |
| Full Accrual Entries for Governmental Funds (pg. 1.615) | |
| Review of Key Concepts (pg. 1.620) | |
| Multiple Choice Questions (pg. 1.620) | |
| CPA Exam Questions (pg. 1.623) | |
| Data Analytics, Data Visualization, and Excel Activities (pg. 1.624) | |
| Exercises (pg. 1.624) | |
| Problems (pg. 1.631) | |
| CPA Simulations and Practice Exams (pg. 1.642) | |
| Review Solutions (pg. 1.642) | |
| Chapter 13: Private Not-For-Profit Organizations (pg. 1.644) | |
| Beta Alpha Psi (pg. 1.644) | |
| Characteristics of Private Not-For-Profit (NFP) Organizations (pg. 1.645) | |
| Voluntary health and welfare organizations (VHWOs). (pg. 1.645) | |
| Colleges and universities. (pg. 1.645) | |
| Other private NFP organizations. (pg. 1.645) | |
| NFP Reporting Environment (pg. 1.646) | |
| External Financial Reporting Requirements: General Concepts (pg. 1.646) | |
| Presentation of Financial Statements (pg. 1.648) | |
| Statement of Financial Position (pg. 1.648) | |
| Statement of Activities (pg. 1.650) | |
| Intermediate Performance Measures (pg. 1.653) | |
| Statement of Cash Flows (pg. 1.654) | |
| Liquidity Disclosures (pg. 1.655) | |
| Accounting for Contributions Received (pg. 1.656) | |
| Unconditional and Unrestricted Cash Contributions (pg. 1.657) | |
| Unconditional and Unrestricted Contributions of Goods and Services (pg. 1.657) | |
| Donor-Imposed Time and Purpose Restrictions (pg. 1.658) | |
| Donor-Imposed Conditions (pg. 1.660) | |
| Donor-Imposed Restrictions in Perpetuity (pg. 1.661) | |
| Contributions of Long-Lived Assets (pg. 1.661) | |
| Split-Interest Agreements (pg. 1.662) | |
| Contributions Received on Behalf of Others (pg. 1.664) | |
| Review -1 Accounting for Contributions (pg. 1.664) | |
| Accounting for Investments (pg. 1.665) | |
| Review -2 Reporting for Investments (pg. 1.666) | |
| Comprehensive Illustration of NFP Accounting: Northeastern Heart Society (pg. 1.666) | |
| Reporting Issues for Specific Not-For-Profit Organizations (pg. 1.671) | |
| Voluntary Health and Welfare Organizations (pg. 1.671) | |
| Colleges and Universities (pg. 1.671) | |
| Health Care Organizations (pg. 1.672) | |
| Review of Key Concepts (pg. 1.673) | |
| Multiple Choice Questions (pg. 1.674) | |
| CPA Exam Questions (pg. 1.677) | |
| Sample CPA Exam multiple choice questions from Gleim CPA Exam Prep are available in myBusinessCours (pg. 1.677) | |
| Exercises (pg. 1.677) | |
| Problems (pg. 1.682) | |
| CPA Simulations and Practice Exams (pg. 1.695) | |
| Review Solutions (pg. 1.695) | |
| Chapter 14: Partnership Accounting and Reporting (pg. 1.696) | |
| Suburban Propane Partners, L.P. (pg. 1.696) | |
| Introduction (pg. 1.697) | |
| Characteristics of a Partnership (pg. 1.697) | |
| Relations of Partners to Others (pg. 1.698) | |
| Relations Among Partners (pg. 1.698) | |
| Partners’ Property Rights (pg. 1.699) | |
| Contractual Provisions: The Partnership Agreement (pg. 1.699) | |
| Partnership Tax Status (pg. 1.699) | |
| Limited Partnerships (pg. 1.699) | |
| Comparison of Corporate and Partnership Forms of Organization (pg. 1.701) | |
| Partnership Reporting Issues (pg. 1.701) | |
| Formation of the Partnership (pg. 1.703) | |
| Bonus and Goodwill Approaches (pg. 1.703) | |
| Review -1 Formation of a Partnership (pg. 1.704) | |
| Allocation of Partnership Income to PartnerS (pg. 1.705) | |
| Salaries to Partners (pg. 1.705) | |
| Bonus to Partners (pg. 1.706) | |
| Interest on Partners’ Capital Accounts (pg. 1.706) | |
| Percentage Allocation by Income-Sharing Ratio (pg. 1.706) | |
| Comprehensive Illustration of Partnership Income Allocation (pg. 1.707) | |
| Schedule of Changes in Capital Accounts (pg. 1.707) | |
| Review -2 Income Allocation (pg. 1.708) | |
| Admission of a New Partner (pg. 1.708) | |
| Admission by Purchase of an Existing Partnership Interest (pg. 1.709) | |
| Admission by Investment of New Capital (pg. 1.710) | |
| Effects of Bonus and Goodwill Methods on Partners’ Capital (pg. 1.713) | |
| Evaluation of Bonus and Goodwill Methods (pg. 1.714) | |
| Retirement of a Partner (pg. 1.714) | |
| Purchase with Personal Assets (pg. 1.714) | |
| Purchase with Partnership Assets (pg. 1.715) | |
| Review -3 Retirement of a Partner and Admission of a New Partner (pg. 1.717) | |
| Partnership Liquidations (pg. 1.717) | |
| Priorities for Payments (pg. 1.717) | |
| Rights of Creditors (pg. 1.718) | |
| Simple Versus Installment Liquidations (pg. 1.719) | |
| Simple Liquidations (pg. 1.719) | |
| Installment Liquidations (pg. 1.721) | |
| Review -4 Termination of the Partnership (pg. 1.730) | |
| Review of Key Concepts (pg. 1.730) | |
| Multiple Choice Questions (pg. 1.731) | |
| CPA Exam Questions (pg. 1.733) | |
| Data Analytics, Data Visualization, and Excel Activities (pg. 1.734) | |
| Exercises (pg. 1.734) | |
| Problems (pg. 1.739) | |
| CPA Simulations and Practice Exams (pg. 1.749) | |
| Review Solutions (pg. 1.750) | |
| Chapter 15: Bankruptcy and Reorganization (pg. 1.754) | |
| Toys “R” Us And Chesapeake Energy Corporation (pg. 1.754) | |
| Legal Aspects of Bankruptcy (pg. 1.756) | |
| Legal Process of Chapter 7 Liquidation (pg. 1.757) | |
| Legal Process of Chapter 11 Reorganization (pg. 1.757) | |
| Financial Reporting for Chapter 7 Liquidation (pg. 1.757) | |
| Liquidation Basis of Accounting (pg. 1.757) | |
| Statement of Affairs (pg. 1.760) | |
| Review -1 Chapter 7 Liquidation (pg. 1.765) | |
| Statement of Realization and Liquidation (pg. 1.765) | |
| Financial Reporting for Chapter 11 Reorganization (pg. 1.769) | |
| Reporting During the Reorganization Process (pg. 1.769) | |
| Reporting After Reorganization (pg. 1.772) | |
| Review -2 Chapter 11 Reorganization (pg. 1.777) | |
| Other Forms of Restructuring (pg. 1.777) | |
| Quasi-Reorganization (pg. 1.777) | |
| Troubled Debt Restructuring (pg. 1.778) | |
| Review of Key Concepts (pg. 1.779) | |
| Multiple Choice Questions (pg. 1.780) | |
| CPA Exam Questions (pg. 1.782) | |
| Data Analytics, Data Visualization, and Excel Activities (pg. 1.782) | |
| Exercises (pg. 1.783) | |
| Problems (pg. 1.790) | |
| CPA Simulations And Practice Exams (pg. 1.800) | |
| Review Solutions (pg. 1.801) | |
| Chapter 16: The SEC and Financial Reporting (pg. 1.802) | |
| United States Securities and Exchange Commission (pg. 1.802) | |
| Establishment of the SEC and Key Securities Legislation (pg. 1.804) | |
| Establishment of the SEC (pg. 1.805) | |
| Securities Legislation and the SEC (pg. 1.805) | |
| Definition of a Security (pg. 1.806) | |
| Organization and Structure of the SEC (pg. 1.807) | |
| SEC Pronouncements on Accounting and Auditing (pg. 1.808) | |
| Review -1 Mission and Organization of the SEC (pg. 1.808) | |
| Registration of New Securities (pg. 1.809) | |
| Periodic Reporting Requirements (pg. 1.810) | |
| EDGAR (pg. 1.810) | |
| The Annual Report: Form 10-K (pg. 1.810) | |
| Regulation S-X (pg. 1.815) | |
| The Quarterly Report: Form 10-Q (pg. 1.817) | |
| Special Reports: Form 8-K (pg. 1.817) | |
| Review -2 Registration and Periodic Reporting Requirements (pg. 1.819) | |
| Corporate Accountability and Governance (pg. 1.819) | |
| Sarbanes-Oxley Act (pg. 1.819) | |
| Audit Committees (pg. 1.820) | |
| Antifraud Provisions and Insider Trading (pg. 1.821) | |
| Proxy Statements (pg. 1.821) | |
| The Dodd-Frank Act (pg. 1.822) | |
| SEC Current Reporting Issues (pg. 1.823) | |
| Non-GAAP Performance Measures (pg. 1.823) | |
| Cybersecurity Disclosures (pg. 1.823) | |
| SPACs (pg. 1.823) | |
| ESG Disclosures (pg. 1.824) | |
| Review -3 Corporate Accountability and Governance (pg. 1.825) | |
| Review of Key Concepts (pg. 1.825) | |
| Multiple Choice Questions (pg. 1.826) | |
| CPA Exam Questions (pg. 1.828) | |
| Data Analytics, Data Visualization, and Excel Activities (pg. 1.828) | |
| Exercises (pg. 1.828) | |
| Problems (pg. 1.833) | |
| CPA Simulations and Practice Exams (pg. 1.837) | |
| Review Solutions (pg. 1.837) | |
| Appendix A: Data Analytics and Blockchain Technology (pg. 1.A-1) | |
| Data Analytics (pg. 1.A-2) | |
| Big Data (pg. 1.A-2) | |
| Types of Data Analytics (pg. 1.A-2) | |
| Data Analytics in the Accounting Profession (pg. 1.A-3) | |
| The Analytics Mindset (pg. 1.A-4) | |
| Data Analytic Tools (pg. 1.A-5) | |
| Data Visualization (pg. 1.A-6) | |
| Blockchain Technology (pg. 1.A-10) | |
| Summary of Learning Objectives (pg. 1.A-12) | |
| Video Resources For Tableau (pg. 1.A-13) | |
| Multiple Choice (pg. 1.A-14) | |
| Additional Assignments are Available in myBusinessCourse. (pg. 1.A-14) | |
| Advanced Accounting, 5e (pg. 2.696) | |
| Chapter 12: Segment Disclosures and Interim Financial Reporting (pg. 2.696) | |
| 3M Company (pg. 2.696) | |
| Reportable Operating Segments (pg. 2.699) | |
| Reason for Operating Segment Disclosures (pg. 2.699) | |
| Management Approach (pg. 2.700) | |
| Definition of an Operating Segment (pg. 2.700) | |
| Example-3M’s Segment Disclosures (pg. 2.703) | |
| Topic Review 12.1 (pg. 2.708) | |
| Interim Financial Reporting (pg. 2.708) | |
| Inventories (pg. 2.708) | |
| Costs Benefitting More Than One Period (pg. 2.710) | |
| Year-End Adjustments (pg. 2.711) | |
| Seasonal Variation (pg. 2.712) | |
| Income Tax Expense (pg. 2.712) | |
| Changes to Accounting Principles and Estimates (pg. 2.713) | |
| Interim Financial Statements Disclosures (pg. 2.713) | |
| Chapter Summary (pg. 2.715) | |
| Comprehensive Review (pg. 2.716) | |
| Questions (pg. 2.717) | |
| Multiple Choice (pg. 2.717) | |
| CPA Exam Questions (pg. 2.719) | |
| Data Analytics, Data Visualization, and Excel Activities (pg. 2.719) | |
| Exercises (pg. 2.719) | |
| Problem (pg. 2.721) | |
| CPA Simulations and Practice Exam (pg. 2.722) | |
| Topic Review (pg. 2.722) | |
| Comprehensive Review Solution (pg. 2.723) | |
Susan S. Hamlen
Susan S. Hamlen is the former Department Chair and Associate Professor of Accounting at the University at Buffalo School of Management. She received her PhD and MS at Purdue University and her BS at the University of California, Berkeley.
Professor Hamlen is the author of Advanced Accounting 4e and previously co-authored 12 editions of advanced accounting texts. She has taught courses in advanced accounting for over twenty-four years and courses in financial accounting for over nine years, at the undegraduate and graduate levels.
Professor Hamlen's research interests are in the area of reporting for financial derivatives and international reporting. She has publications in Journal of Derivatives Accounting, Theoretical Economics Letters, and in other accounting and analysis journals.
Professor Hamlen is an active member of the American Accounting Association and other accounting, analysis, and business organizations.
Patrick E. Hopkins
Patrick E. Hopkins, is a professor and Deloitte Foundation Accounting Faculty Fellow at Indiana University’s Kelley School of Business. Professor Hopkins received his B.S. and M.Acc. from the University of Florida and his Ph.D. from the University of Texas at Austin.
Prior to entering the accounting doctoral program, Professor Hopkins served as a senior consultant with the Emerging Business Services practice of Deloitte, Haskins and Sells in Miami, Florida. Professor Hopkins has been at IU since 1995, where he teaches undergraduate and graduate courses on financial reporting for mergers, acquisitions and changes in corporate structure. He also served as a Visiting Professor at Stanford University’s Graduate School of Business, where he taught courses on global financial reporting and on accounting for mergers, acquisitions and changes in corporate structure. During his career, Professor Hopkins won each of the top teaching awards in the Kelley School of Business, including the Trustees Teaching Award, the Schuyler F. Otteson Award, and the Sauvain Award. He also teaches in international and online executive MBA programs at Indiana University, and in the doctoral program at HHL University in Leipzig, Germany. Professor Hopkins is also a widely respected research scholar in the area of financial reporting, and investor and analyst judgment and decision making. His work has appeared in top accounting journals, including The Accounting Review, the Journal of Accounting Research, Contemporary Accounting Research, and Accounting Organizations and Society, and has been discussed in business press publications, including Barron’s, CFO, and The Deal. He is the past winner of the American Accounting Association’s Financial Accounting and Reporting Section Best Research Paper Award, the Indiana University Outstanding Junior Faculty Award, and Kelley School of Business Outstanding Research Award.
| Advanced Accounting, 5e (Hamlen) | |
|---|---|
|
Errata Last Updated: Mar 6 2023 |
Corrections to identified errors in the first printing. |
|
Excel Templates Last Updated: Jun 14 2023 |
Excel spreadsheets for select assignments are provided on the book’s website. These spreadsheets will save time in data entry and allow students to dedicate additional time to learning the material. The Excel spreadsheets are identified by the Excel icon. |
|
Additional Gleim Exam Prep Resources Last Updated: Jan 29 2024 |
Use this link to sign up for extra FREE Gleim resources! Gleim.com/CambridgeEQE The Gleim EQE Test Prep will enhance your understanding of difficult accounting concepts and improve comprehension skills, resulting in higher grades in your course. myBusinessCourse students get special discounts on Gleim CPA, CMA, CIA & EA! Click here for exclusive access: Gleim.com/Cambridge. To learn more about careers in accounting and which accounting path is right for you, access the Gleim Accounting Career Resource Center: https://www.gleim.com/resources/accounting-careers/. |
| Advanced Accounting, 5e (Hopkins, Halsey) | |
|---|---|
|
Errata Last Updated: Dec 11 2023 |
Here are corrections to the text identified after the book's printing. |
|
Errata Last Updated: Dec 11 2023 |
Here are corrections to the text identified after the book's printing. |
|
Excel Templates Last Updated: Aug 10 2023 |
Excel Student Data templates for designated problems. |
|
Additional Gleim Exam Prep Resources Last Updated: Jan 29 2024 |
Use this link to sign up for extra FREE Gleim resources! Gleim.com/CambridgeEQE The Gleim EQE Test Prep will enhance your understanding of difficult accounting concepts and improve comprehension skills, resulting in higher grades in your course. myBusinessCourse students get special discounts on Gleim CPA, CMA, CIA & EA! Click here for exclusive access: Gleim.com/Cambridge. To learn more about careers in accounting and which accounting path is right for you, access the Gleim Accounting Career Resource Center: https://www.gleim.com/resources/accounting-careers/. |
