NOT IN USE - Custom Advanced Accounting, 4e (Hopkins/Hamlen) - Bellevue
by Hopkins, Hamlen
ISBN: 978-1-61853-312-8 | Copyright 2020
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| Advanced Accounting, 4e (pg. 1.iii) | |
| About the Authors (pg. 1.iii) | |
| Preface (pg. 1.iv) | |
| Brief Contents (pg. 1.xi) | |
| Table of Contents (pg. 1.xii) | |
| Chapter 1 Accounting for Intercorporate Investments (pg. 1.2) | |
| HULU (pg. 1.2) | |
| When Should the Equity Method Be Used? (pg. 1.5) | |
| Topic Review 1.1 (pg. 1.7) | |
| Accounting Procedures for an Investment Using the Equity Method (Basics) (pg. 1.7) | |
| Accounting for the Purchase of an Equity Investment (pg. 1.8) | |
| Accounting for the Equity Investment Subsequent to Its Purchase (pg. 1.9) | |
| Topic Review 1.2 (pg. 1.11) | |
| Accounting for an Investment Using the Equity Method (Advanced Topics) (pg. 1.11) | |
| Accounting for Equity Investments When the Purchase Price Exceeds Book Value (pg. 1.11) | |
| Topic Review 1.3 (pg. 1.14) | |
| Accounting for the Effects on Equity Investments of Intercompany Sales of Inventory (pg. 1.15) | |
| Topic Review 1.4 (pg. 1.16) | |
| Equity Method Accounting When Less Than 100% of the Investee Is Owned (pg. 1.16) | |
| Topic Review 1.5 (pg. 1.20) | |
| Discontinuance of the Equity Method (pg. 1.20) | |
| Accounting for a Change to and from the Equity Method (pg. 1.21) | |
| Topic Review 1.6 (pg. 1.24) | |
| Required Disclosures for Equity Method Investments (pg. 1.24) | |
| Criticism of the Equity Method (pg. 1.25) | |
| Chapter Summary (pg. 1.26) | |
| Comprehensive Review (pg. 1.27) | |
| Questions (pg. 1.28) | |
| Multiple Choice (pg. 1.29) | |
| Problems (pg. 1.37) | |
| Topic Review (pg. 1.40) | |
| Comprehensive Review Solution (pg. 1.42) | |
| Chapter 2 Introduction to Business Combinations and the Consolidation Process (pg. 1.44) | |
| COCA-COLA (pg. 1.44) | |
| Business Combinations and (Non-Business) Asset Acquisitions (pg. 1.47) | |
| Review of (Non-Business) Asset Acquisition Accounting (pg. 1.49) | |
| Types of Business Combinations (pg. 1.51) | |
| Topic Review 2.1 (pg. 1.53) | |
| When Does “Control” Exist? (pg. 1.53) | |
| Topic Review 2.2 (pg. 1.54) | |
| Consolidation on the Date of Acquisition (pg. 1.55) | |
| The Intuition Underlying the Consolidation Process (pg. 1.55) | |
| Acquisition-Date Consolidation (Purchase Price Equals Book Value) (pg. 1.59) | |
| Acquisition-Date Consolidation (Purchase Price Greater Than Book Value) (pg. 1.61) | |
| Topic Review 2.3 (pg. 1.67) | |
| Recognizing and Measuring the Identifiable Assets Acquired and the Liabilities Assumed (pg. 1.67) | |
| Recognition Principle (pg. 1.68) | |
| Measurement Principle and Fair Value Estimation (pg. 1.68) | |
| Topic Review 2.4 (pg. 1.76) | |
| Topic Review 2.5 (pg. 1.77) | |
| Disclosure Example: Tyson Foods’ Acquisition of Hillshire Brands (pg. 1.79) | |
| Chapter Summary (pg. 1.82) | |
| Comprehensive Review (pg. 1.83) | |
| Appendix 2A: Measuring Assets Acquired and Liabilities Assumed (Advanced) (pg. 1.83) | |
| Topic Review 2.6 (pg. 1.85) | |
| Appendix 2B: Deferred Taxes and Business Combinations (pg. 1.88) | |
| Appendix 2C: Pushdown Accounting (pg. 1.92) | |
| Questions (pg. 1.97) | |
| Multiple Choice (pg. 1.99) | |
| Exercises (pg. 1.105) | |
| Problems (pg. 1.112) | |
| Topic Review (pg. 1.119) | |
| Comprehensive Review Solution (pg. 1.122) | |
| Chapter 3 Consolidated Financial Statements Subsequent to the Date of Acquisition (pg. 1.124) | |
| CUMMINS INC. (pg. 1.124) | |
| Post-Acquisition Consolidation When the Parent Uses the Equity Method of Investment Bookkeeping (pg. 1.127) | |
| Review of the Equity Method of Pre-Consolidation Bookkeeping (pg. 1.128) | |
| Topic Review 3.1 (pg. 1.130) | |
| The Consolidation Process Subsequent to the Date of Acquisition-Equity Method (pg. 1.131) | |
| Example of Consolidation Subsequent to the Date of Acquisition-Equity Method (pg. 1.132) | |
| Consolidated Financial Statements (pg. 1.138) | |
| Topic Review 3.2 (pg. 1.141) | |
| Post-Acquisition Consolidation When the Parent Uses the Cost Method of Investment Bookkeeping (pg. 1.141) | |
| Cost Method of Pre-Consolidation Bookkeeping (pg. 1.142) | |
| The Consolidation Process Subsequent to the Date of Acquisition-Cost Method (pg. 1.144) | |
| Example of Consolidation Subsequent to the Date of Acquisition-Cost Method (pg. 1.146) | |
| Topic Review 3.3 (pg. 1.148) | |
| Accounting for Goodwill (pg. 1.149) | |
| Recognition of Goodwill (pg. 1.149) | |
| Amortization of Intangible Assets and Goodwill Impairment Evaluation (pg. 1.150) | |
| Topic Review 3.4 (pg. 1.159) | |
| Accounting for a Bargain Acquisition (pg. 1.159) | |
| Chapter Summary (pg. 1.160) | |
| Comprehensive Review-Equity Method (pg. 1.161) | |
| Comprehensive Review-Cost Method (pg. 1.162) | |
| Appendix 3A: Complete Listing of Required Disclosures (pg. 1.163) | |
| Appendix 3B: Common Control Business Combinations and the Pooling-of-Interests Method (pg. 1.164) | |
| Questions (pg. 1.168) | |
| Multiple Choice (pg. 1.170) | |
| Exercises (pg. 1.174) | |
| Problems (pg. 1.182) | |
| Topic Review (pg. 1.195) | |
| Comprehensive Review-Equity Method Solution (pg. 1.197) | |
| Comprehensive Review-Cost Method Solution (pg. 1.198) | |
| Chapter 4 Consolidated Financial Statements and Intercompany Transactions (pg. 1.200) | |
| EXXON MOBIL CORPORATION (pg. 1.200) | |
| Accounting for Intercompany Sales of Inventory-Equity Method (pg. 1.204) | |
| Intuition Behind the Elimination of Intercompany Sales and Deferral of Profit-Equity Method (pg. 1.204) | |
| Intercompany Inventory Transactions and Consolidating Entries-Equity Method (pg. 1.207) | |
| Upstream versus Downstream Transactions for Wholly Owned (i.e., 100%) Subsidiaries-Equity Method (pg. 1.211) | |
| How Much Gross Profit Do We Defer? (pg. 1.211) | |
| Continuous Sales of Inventories (pg. 1.212) | |
| Example of the Continuous Intercompany Sale and Resale of Inventories-Equity Method (pg. 1.212) | |
| Topic Review 4.1 (pg. 1.214) | |
| Accounting for Intercompany Sales of Inventory-Cost Method (pg. 1.215) | |
| Example of the Continuous Intercompany Sale and Resale of Inventories-Cost Method (pg. 1.217) | |
| Topic Review 4.2 (pg. 1.219) | |
| Accounting for the Intercompany Sales of Noncurrent Assets Between the Investor and the Investee(s)- (pg. 1.220) | |
| Accounting for the Intercompany Sale of Non-Depreciable Assets-Equity Method (pg. 1.220) | |
| Accounting for the Intercompany Sale of Depreciable Assets-Equity Method (pg. 1.224) | |
| Topic Review 4.3 (pg. 1.234) | |
| Accounting for the Intercompany Sales of Noncurrent Assets Between the Investor and the Investee(s)- (pg. 1.235) | |
| Accounting for the Intercompany Sale of Non-Depreciable Assets-Cost Method (pg. 1.235) | |
| Accounting for the Intercompany Sale of Depreciable Assets-Cost Method (pg. 1.238) | |
| Topic Review 4.4 (pg. 1.243) | |
| Chapter Summary (pg. 1.244) | |
| Comprehensive Review-Equity Method (pg. 1.245) | |
| Comprehensive Review-Cost Method (pg. 1.247) | |
| Appendix 4A: Consolidation When the Parent Uses the Partial Equity Method to Account for Its Equity (pg. 1.248) | |
| Questions (pg. 1.250) | |
| Multiple Choice (pg. 1.251) | |
| Exercises (pg. 1.255) | |
| Problems (pg. 1.260) | |
| Topic Review (pg. 1.279) | |
| Comprehensive Review-Equity Method Solution (pg. 1.283) | |
| Comprehensive Review-Cost Method Solution (pg. 1.288) | |
| Chapter 5 Consolidated Financial Statements with Less Than 100% Ownership (pg. 1.292) | |
| ALCOA CORPORATION (pg. 1.292) | |
| Basics of Consolidating Noncontrolling Interests (pg. 1.295) | |
| Consolidation on Date of Acquisition-Parent Owns 80% of the Subsidiary (pg. 1.295) | |
| Post-Acquisition Consolidation And Noncontrolling Interests-Equity Method (pg. 1.299) | |
| Allocation of Profit to Controlling and Noncontrolling Interests and Consolidation Subsequent to Acq (pg. 1.300) | |
| Topic Review 5.1 (pg. 1.305) | |
| Intercompany Profit Elimination in Consolidated Financial Statements in the Presence of Noncontrolli (pg. 1.305) | |
| Topic Review 5.2 (pg. 1.313) | |
| Intercompany Profit Elimination for Upstream Depreciable Asset Sales-Equity Method (pg. 1.314) | |
| Comparison of Upstream to Downstream Transfers of Depreciable Assets (pg. 1.319) | |
| Topic Review 5.3 (pg. 1.323) | |
| Post-Acquisition Consolidation and Noncontrolling Interests-Cost Method (pg. 1.324) | |
| Suggested Integrated Approach for Mastering Complex Consolidations (pg. 1.329) | |
| Step 1: Disaggregate and Document the Activity for the 100% AAP, the Controlling Interest AAP, and (pg. 1.330) | |
| Step 2: Calculate and Organize the Profits and Losses on Intercompany Transactions and Balances (pg. 1.334) | |
| Step 3: Compute the Pre-Consolidation Equity Investment Account Beginning and Ending Balances Start (pg. 1.336) | |
| Step 4: Reconstruct the Activity in the Parent’s Pre-Consolidation Equity Investment T-Account for (pg. 1.337) | |
| Step 5: Independently Compute the Beginning and Ending Balances of Owners’ Equity Attributable to t (pg. 1.338) | |
| Step 6: Independently Calculate Consolidated Net Income, Controlling Interest Net Income, and Nonco (pg. 1.340) | |
| Step 7: Complete the Consolidating Entries According to the C-E-A-D-I Sequence and Complete the Con (pg. 1.342) | |
| Chapter Summary (pg. 1.344) | |
| Comprehensive Review-Equity Method (pg. 1.345) | |
| Comprehensive Review-Cost Method (pg. 1.346) | |
| Appendix 5A: Business Combinations and Alternative Measurements of Noncontrolling Interest (pg. 1.348) | |
| Appendix 5B: Consolidated Earnings Per Share (EPS) (pg. 1.352) | |
| Appendix 5C: Accounting for Changes in Ownership (pg. 1.353) | |
| Topic Review 5.4 (pg. 1.359) | |
| Questions (pg. 1.360) | |
| Multiple Choice (pg. 1.360) | |
| Exercises (pg. 1.365) | |
| Problems (pg. 1.370) | |
| Topic Review (pg. 1.388) | |
| Comprehensive Review Solution-Equity Method (pg. 1.391) | |
| Comprehensive Review Solution-Cost Method (pg. 1.398) | |
| Chapter 6 Consolidation of Variable Interest Entities and Other Intercompany Investments (pg. 1.406) | |
| THE WALT DISNEY COMPANY (pg. 1.406) | |
| Parent Investment in Variable Interest Entities (VIEs) (pg. 1.409) | |
| Special Purpose Entities (SPEs) (pg. 1.409) | |
| Comprehensive Consolidation Model in FASB ASC 810, Including Consolidation of VIEs (pg. 1.411) | |
| Topic Review 6.1 (pg. 1.417) | |
| Topic Review 6.2 (pg. 1.418) | |
| Topic Review 6.3 (pg. 1.419) | |
| Topic Review 6.4 (pg. 1.420) | |
| Intercompany Investment in Affiliates’ Debt (pg. 1.427) | |
| Direct Lending to an Affiliate (pg. 1.427) | |
| Acquisition from Unaffiliated Entity of Investment in Affiliated Company’s Debt-Equity Method (pg. 1.428) | |
| Topic Review 6.5 (pg. 1.434) | |
| Acquisition from Unaffiliated Entity of Investment in Affiliated Company’s Debt-Cost Method (pg. 1.434) | |
| Topic Review 6.6 (pg. 1.435) | |
| Parent Investment in a Subsidiary with Preferred Stock Outstanding (pg. 1.436) | |
| Effects of Subsidiary Preferred Stock on [C] and [E] Consolidation Entries (pg. 1.436) | |
| Chapter Summary (pg. 1.438) | |
| Comprehensive Review (pg. 1.439) | |
| Appendix 6a: Detail of Required Disclosures Related to VIEs (pg. 1.441) | |
| Questions (pg. 1.442) | |
| Multiple Choice (pg. 1.443) | |
| Exercises (pg. 1.446) | |
| Problems (pg. 1.451) | |
| Topic Review (pg. 1.458) | |
| Comprehensive Review Solution (pg. 1.463) | |
| Chapter 7 Accounting for Foreign Currency Transactions and Derivatives (pg. 1.472) | |
| COCA-COLA (pg. 1.472) | |
| Effect of Exchange Rates on the Income Statement and the Balance Sheet (pg. 1.474) | |
| Accounting for Foreign Currency Transactions Gains and Losses (pg. 1.475) | |
| Accounting for Foreign-Currency-Denominated Accounts Payable (pg. 1.476) | |
| Accounting for Foreign-Currency-Denominated Accounts Receivable (pg. 1.478) | |
| Foreign Currency Transaction Gains and Losses-Summary (pg. 1.479) | |
| Topic Review 7.1 (pg. 1.480) | |
| Derivative Financial Instruments (pg. 1.480) | |
| Hedging Instruments (pg. 1.481) | |
| Accounting for Derivatives (pg. 1.481) | |
| Derivatives-Accounting Hedging (pg. 1.482) | |
| Fair Value Hedge (pg. 1.485) | |
| Cash Flow Hedge (pg. 1.493) | |
| Chapter Summary (pg. 1.500) | |
| Comprehensive Review (pg. 1.503) | |
| Appendix 7A: Borrowing in a Foreign Currency (pg. 1.503) | |
| Appendix 7B: Assessing the Effectiveness of Hedging Instruments (pg. 1.504) | |
| Appendix 7C: Required Disclosures Relating to Derivatives (pg. 1.505) | |
| Appendix 7D: Derivative Financial Instruments (pg. 1.506) | |
| Appendix 7E: Examples of (Non-Foreign Currency) Hedging Transactions (pg. 1.509) | |
| Questions (pg. 1.513) | |
| Multiple Choice (pg. 1.514) | |
| Exercises (pg. 1.518) | |
| Problems (pg. 1.531) | |
| Topic Review (pg. 1.536) | |
| Comprehensive Review olution (pg. 1.537) | |
| Chapter 8 Consolidation of Foreign Subsidiaries (pg. 1.538) | |
| STARBUCKS CORPORATION (pg. 1.538) | |
| Functional Currency (pg. 1.541) | |
| The Translation Process (pg. 1.542) | |
| Translation Example-Year of Acquisition (pg. 1.545) | |
| Translation Example-Second Year After Acquisition (pg. 1.547) | |
| Required Disclosures Relating to the Cumulative Translation Adjustment (pg. 1.551) | |
| Topic Review 8.1 (pg. 1.552) | |
| The Remeasurement of Foreign-Currency-Denominated Financial Statements (pg. 1.553) | |
| Remeasurement Example (pg. 1.554) | |
| Topic Review 8.2 (pg. 1.559) | |
| Consolidation of Foreign Subsidiaries (pg. 1.560) | |
| Example of Consolidation Subsequent to the Date of Acquisition-Equity Method (pg. 1.560) | |
| Disposition of the Cumulative Translation Adjustment Upon Sale of the Subsidiary (pg. 1.563) | |
| Example of Consolidation Subsequent to the Date of Acquisition-Cost Method (pg. 1.564) | |
| Chapter Summary (pg. 1.566) | |
| Comprehensive Review (pg. 1.567) | |
| Appendix 8A: Direct Computation of Translation Adjustment and Remeasurement Gain (Loss) (pg. 1.569) | |
| Appendix 8B: Hedging the Net Investment in a Foreign Subsidiary (pg. 1.571) | |
| Questions (pg. 1.573) | |
| Multiple Choice (pg. 1.574) | |
| Exercises (pg. 1.575) | |
| Problems (pg. 1.584) | |
| Topic Review (pg. 1.592) | |
| Comprehensive Review Solution (pg. 1.594) | |
| Chapter 9 Government Accounting: Fund-Based Financial Statements (pg. 1.596) | |
| THE TOWN OF ACTON, MASSACHUSETTS (pg. 1.596) | |
| Budgetary Accounting (pg. 1.600) | |
| Appropriations and Estimated Revenues (pg. 1.601) | |
| Fund Accounting (pg. 1.603) | |
| Types of Funds (pg. 1.603) | |
| Measurement Focus and Basis of Accounting for Governmental Funds (pg. 1.605) | |
| Summary of Fund Types, Accounting Approaches, and Required Financial Statements (pg. 1.606) | |
| Fund Accounting Journal Entries (pg. 1.607) | |
| Topic Review 9.1 (pg. 1.616) | |
| Fund Financial Statements (pg. 1.616) | |
| Financial Statements for Governmental Funds (pg. 1.617) | |
| Closing Entries (pg. 1.621) | |
| Topic Review 9.2 (pg. 1.622) | |
| Budgetary Comparison Schedules or Statements (pg. 1.622) | |
| Financial Statements for Proprietary Funds (pg. 1.623) | |
| Financial Statements for Fiduciary Funds (pg. 1.627) | |
| Chapter Summary (pg. 1.630) | |
| Comprehensive Review (pg. 1.631) | |
| Appendix 9A: Specialized Governmental Funds (pg. 1.632) | |
| Questions (pg. 1.636) | |
| Multiple Choice (pg. 1.636) | |
| Exercises (pg. 1.640) | |
| Problems (pg. 1.641) | |
| Topic Review (pg. 1.645) | |
| Comprehensive Review Solution (pg. 1.648) | |
| Chapter 10 Government Accounting: Government-wide Financial Statements (pg. 1.652) | |
| THE TOWN OF ACTON, MASSACHUSETTS—CONTINUED (pg. 1.652) | |
| Comprehensive Annual Financial Report (CAFR) (pg. 1.655) | |
| MD&A (pg. 1.656) | |
| Auditor’s Report (pg. 1.657) | |
| Government-wide Financial Statements (pg. 1.658) | |
| Primary Government (pg. 1.659) | |
| Measurement Focus and Basis of Accounting (pg. 1.661) | |
| Statement of Net Position (pg. 1.662) | |
| Statement of Activities (pg. 1.667) | |
| Topic Review 10.1 (pg. 1.670) | |
| Required Reconciliation to Government-wide Statements (pg. 1.671) | |
| Chapter Summary (pg. 1.673) | |
| Comprehensive Review (pg. 1.675) | |
| Questions (pg. 1.676) | |
| Multiple Choice (pg. 1.677) | |
| Exercises (pg. 1.680) | |
| Problems (pg. 1.680) | |
| Topic Review (pg. 1.688) | |
| Comprehensive Review Solution (pg. 1.689) | |
| Chapter 11 Accounting for Not-for-Profit Organizations (pg. 1.690) | |
| UNITED WAY WORLDWIDE (pg. 1.690) | |
| Statement of Financial Position (pg. 1.693) | |
| Statement of Financial Position Example (pg. 1.693) | |
| Topic Review 11.1 (pg. 1.694) | |
| Statement of Activities (pg. 1.695) | |
| Format of the Statement of Activities (pg. 1.695) | |
| Accounting for Contributions (pg. 1.696) | |
| Statement of Activities Example (pg. 1.698) | |
| Topic Review 11.2 (pg. 1.700) | |
| Statement of Functional Expenses (pg. 1.700) | |
| Statement of Cash Flows (pg. 1.701) | |
| Chapter Summary (pg. 1.702) | |
| Comprehensive Review (pg. 1.704) | |
| Questions (pg. 1.704) | |
| Multiple Choice (pg. 1.705) | |
| Exercises (pg. 1.707) | |
| Problems (pg. 1.709) | |
| Topic Review (pg. 1.711) | |
| Comprehensive Review Solution (pg. 1.712) | |
| Chapter 12 Segment Disclosures and Interim Financial Reporting (pg. 1.714) | |
| 3M COMPANY (pg. 1.714) | |
| Reportable Operating Segments (pg. 1.717) | |
| Reason for Operating Segment Disclosures (pg. 1.717) | |
| Management Approach (pg. 1.718) | |
| Definition of an Operating Segment (pg. 1.718) | |
| Required Disclosures for an Operating Segment (pg. 1.720) | |
| Example-3M’s Segment Disclosures (pg. 1.721) | |
| Topic Review 12.1 (pg. 1.725) | |
| Interim Financial Reporting (pg. 1.726) | |
| Inventories (pg. 1.726) | |
| Costs Benefitting More Than One Period (pg. 1.728) | |
| Year-End Adjustments (pg. 1.729) | |
| Seasonal Variation (pg. 1.729) | |
| Income Tax Expense (pg. 1.729) | |
| Changes to Accounting Principles and Estimates (pg. 1.730) | |
| Interim Financial Statements Disclosures (pg. 1.731) | |
| Chapter Summary (pg. 1.732) | |
| Comprehensive Review (pg. 1.734) | |
| Questions (pg. 1.734) | |
| Multiple Choice (pg. 1.735) | |
| Exercises (pg. 1.736) | |
| Problem (pg. 1.737) | |
| Topic Review (pg. 1.740) | |
| Comprehensive Review Solution (pg. 1.740) | |
| Chapter 13 Accounting for Partnerships (pg. 1.742) | |
| BOARDWALK PIPELINE PARTNERS, LP (pg. 1.742) | |
| The Partnership Form of Organization and Its Governance (pg. 1.745) | |
| Accounting for the Formation of the Partnership (pg. 1.746) | |
| Accounting for Changes in Partnership Ownership (Realignment) (pg. 1.749) | |
| Revaluation of Net Assets Prior to Partnership Realignment (pg. 1.750) | |
| Admission of New Partner by Purchasing the Partnership Interest from One or Both Partners (pg. 1.752) | |
| Realignment via Contribution of Cash or Other Net Assets to the Partnership-Base Case (pg. 1.753) | |
| Realignment via Contribution of Cash or Other Net Assets to the Partnership-Bonus and Goodwill Metho (pg. 1.754) | |
| Topic Review 13.1 (pg. 1.756) | |
| Allocation of Profit (Loss), Drawing Accounts and the Capital Account (pg. 1.756) | |
| Reconciliation of the Capital Account (pg. 1.757) | |
| Allocation of Partnership Profit (Loss) (pg. 1.757) | |
| Statement of Capital Account Balances (pg. 1.759) | |
| Partnership Dissolution (pg. 1.761) | |
| Accounting for the Liquidation of a Partnership (pg. 1.761) | |
| Chapter Summary (pg. 1.769) | |
| Comprehensive Review (pg. 1.771) | |
| Questions (pg. 1.772) | |
| Multiple Choice (pg. 1.772) | |
| Exercises (pg. 1.775) | |
| Problems (pg. 1.776) | |
| Topic Review (pg. 1.778) | |
| Comprehensive Review Solution (pg. 1.778) | |
| Index (pg. 1.781) | |
| Advanced Accounting, 4e (pg. 2.698) | |
| Chapter 15: Bankruptcy and Reorganization (pg. 2.698) | |
|  Legal Aspects of Bankruptcy (pg. 2.700) | |
| Legal Process of Chapter 7 Liquidation (pg. 2.701) | |
| Legal Process of Chapter 11 Reorganization (pg. 2.701) | |
|  Financial Reporting for Chapter 7 Liquidation (pg. 2.701) | |
| Liquidation Basis of Accounting (pg. 2.701) | |
| Statement of Affairs (pg. 2.704) | |
| Review 1 • Chapter 7 Liquidation (pg. 2.709) | |
| Statement of Realization and Liquidation (pg. 2.709) | |
|  Financial Reporting for Chapter 11 Reorganization (pg. 2.713) | |
| Reporting During the Reorganization Process (pg. 2.713) | |
| Reporting After Reorganization (pg. 2.716) | |
| Review 2 • Chapter 11 Reorganization (pg. 2.721) | |
|  Other Forms of Restructuring (pg. 2.721) | |
| Quasi-Reorganization (pg. 2.721) | |
| Troubled Debt Restructuring (pg. 2.722) | |
| Review of Key Concepts (pg. 2.723) | |
| Multiple Choice Questions (pg. 2.724) | |
| Exercises (pg. 2.726) | |
| Problems (pg. 2.732) | |
| Review Solutions (pg. 2.742) | |
| Chapter 16: The SEC and Financial Reporting (pg. 2.744) | |
|  Establishment of the SEC and Key Securities Legislation (pg. 2.746) | |
| Establishment of the SEC (pg. 2.746) | |
| Securities Legislation and the SEC (pg. 2.746) | |
| Definition of a Security (pg. 2.748) | |
|  Organization and Structure of the SEC (pg. 2.748) | |
| SEC Pronouncements on Accounting and Auditing (pg. 2.750) | |
| Review 1 • Mission and Organization of the SEC (pg. 2.750) | |
|  Registration of New Securities (pg. 2.750) | |
|  Periodic Reporting Requirements (pg. 2.752) | |
| EDGAR (pg. 2.752) | |
| The Annual Report: Form 10-K (pg. 2.752) | |
| Regulation S-X (pg. 2.757) | |
| The Quarterly Report: Form 10-Q (pg. 2.759) | |
| Special Reports: Form 8-K (pg. 2.760) | |
| Review 2 • Registration and Periodic Reporting Requirements (pg. 2.762) | |
|  Corporate Accountability and Governance (pg. 2.762) | |
| Audit Committees (pg. 2.763) | |
| Antifraud Provisions and Insider Trading (pg. 2.763) | |
| Proxy Statements (pg. 2.764) | |
| The Dodd-Frank Act (pg. 2.764) | |
|  The SEC and Accounting Standards (pg. 2.765) | |
| Review 3 • Corporate Accountability and Governance, SEC Intervention in Standard-Setting (pg. 2.766) | |
| Review of Key Concepts (pg. 2.766) | |
| Multiple Choice Questions (pg. 2.767) | |
| Exercises (pg. 2.768) | |
| Problems (pg. 2.773) | |
| Review Solutions (pg. 2.776) | |
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.
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.
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Errata Last Updated: Jun 7 2021 |
Here are corrections to the text identified after the book's printing. |
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Excel Templates - Chs 2-6 Last Updated: Jun 22 2020 |
Excel templates for designated problems in Chapters 2-6. |
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Excel Templates - Chs 8-9 Last Updated: Apr 1 2021 |
Excel templates for designated problems in Chapters 8-9. |
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Excel Templates - Chs 12-13 Last Updated: Jun 22 2020 |
Excel templates for designated problems in Chapters 12-13. |
| Advanced Accounting, 4e (Hamlen) | |
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Errata - Textbook Last Updated: Mar 31 2020 |
Corrections that were made to the text after the first printing. |
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Excel Templates - Student Last Updated: Mar 31 2020 |
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. Chapters 1-6 and 10 available. Others coming soon! |
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Practice Quizzes Last Updated: Mar 31 2020 |
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Practice Quiz Solutions Last Updated: Mar 31 2020 |
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