NOT IN USE - Custom ACCT318: Advanced Accounting (Westfield State University)

by Hopkins

ISBN: HopHal4eWestfield | Copyright 2021

Instructor Requests

Ancillaries
Tabs
Expand/Collapse All
Advanced Accounting, 4e (pg. 1.2)
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)
Patrick E. Hopkins

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, 4e (Hopkins, Halsey)
Errata
Last Updated: Jun 7 2021

Here are corrections to the text identified after the book's printing.

Excel Templates - Chs 2-6
Last Updated: Jun 22 2020

Excel templates for designated problems in Chapters 2-6. 

Excel Templates - Chs 8-9
Last Updated: Apr 1 2021

Excel templates for designated problems in Chapters 8-9.

Excel Templates - Chs 12-13
Last Updated: Jun 22 2020

Excel templates for designated problems in Chapters 12-13.