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现代高级会计:第七版

现代高级会计:第七版

作者:(美)E.约翰·拉森(E.John Larsen)著

出版社:东北财经大学出版社

出版时间:1998-08-01

ISBN:9787810444538

定价:¥96.00

内容简介
暂缺《现代高级会计:第七版》简介
作者简介
  作者简介E.约翰.拉查,南加利福尼亚大学会计学教授。
目录
    Preface xxi
    Chapter l
    Ethical Issues in Advanced Accounting
    Ethical Standards for Preparers ofFinancial Statements and Financial Reports
    Significant Events in the Establishment of Ethical Standards for Management
    Accountants and Financial Executives
    Analysis of Ethical Standards for Management Accountants and Financial
    Executives
    Concluding Observations
    Appendix l: Standards of Ethical Conduct for Management Accountants
    Competence
    Confidentiality
    Integrity
    Objectivity
    Resolution of Ethical Conflict
    Appendix 2: FEl Code of Ethics
    Appendix 3: AlCPA Code of Professional Conduct
    Composition, Applicability, and Compliance
    Other Guidance
    Section l: Principles
    Section ll: Rules
    Definitions
    Rules
    Appendix A: Council Resolution Designating Bodies to Promulgate Technical
    Standards
    Appendix B: Council Resolution Conceming Form of Organization and
    Name
    Review Questions
    Exercise
    Cases
    Scope of Chapter
    Organization ofa General Partnership
    Characteristics of a General Partnership
    Deciding Between a General Partnership and a Corporation
    Is the General Partnership a Separate Entity?
    The Partnership Contract
    Ledger Accounts for Partners
    Loans to and from Partners
    Valuation of Investments by Partners
    Income-Sharing Plans for General Partnerships
    Partners' Equity in Assets versus Share in Earnings
    Division of Net Income or Loss
    Financial Statements for a General Partnership
    Correction of Partnership Net Income of Prior Years
    Changes in Ownership of General Partnerships
    Accounting for Changes in Partners
    Accounting and Managerial Issues
    Admission of a New Partner
    Acquisition of an Interest by Payment to One or More Partners
    Investment in Partnership by New Partner
    Bonus or Goodwill Allowed to Existing Partners
    Bonus or Goodwill Allowed to New Partner
    Retirement of a Partner
    Limited Liability Partnerships
    Limited Partnerships
    Accounting for Limited Partnerships
    Financial Statements for Limited Partnerships
    SEC Enforcement Actions Dealing with Wrongful Application ofAccounting
    Standards for Partnerships
    Review Questions
    Exercises
    Cases
    Problems
    Scope of Chapter
    Liquidation of a Partnership
    The Meaning of Liquidation
    Division of Losses and Gains during Liquidation
    Distribution of Cash or Other Assets to Partners
    Payments to Partners after All Noncash Assets Realized
    Equity of Each Partner Is Sufficient to Absorb Loss from Realization
    Equity of One Partner Is Not Sufficient to Absorb That Partner's Share of Loss
    from Realization
    Equities ofTwo Partners Are Not Sufficient to Absorb Their Shares ofLoss
    from Realization
    Partnership Is Insolvent but Partners Are Solvent
    Partnership Is Insolvent and Partners Are Insolvent
    Installment Payments to Partners
    General Principles Guiding Installment Payments
    Determining Appropriate Installment Payments to Partners
    Preparation of a Cash Distribution Program
    Withholding of Cash for Liabilities and Liquidation Costs
    Liquidation of Limited Liability Partnerships
    Liquidation of Limited Partnerships
    Incorporation of a General Partnership
    Joint Ventures
    Present-Day Joint Ventures
    Accounting for a Corporate Joint Venture
    Accounting for an Unincorporated Joint Venture
    SEC Enforcement Actions Dealing with Wrongful Application ofAccounting
    Standards for Joint Ventures
    Review Questions
    Exercises
    Cases
    Problems
    Scope of Chapter
    Branches and Divisions
    Start-Up Costs of Opening New Branches
    Accounting System for a Branch
    Reciprocal Ledger Accounts
    Expenses Incurred by Home Office and Allocated to Branches
    Altemative Methods of Billing Merchandise Shipments to Branches
    Separate Financial Statements for Branch and for Home Office
    Combined Financial Statements for Home Office and Branch
    Working Paper for Combined Financial Statements
    Billing of Merchandise to Branches at Prices above Home Office Cost
    Working Paper when Billings to Branches Are at Prices above Cost
    Treatment of Beginning Inventories Priced above Cost
    Reconciliation of Reciprocal Ledger Accounts
    Transactions Between Branches
    SEC Enforcement Action Dealing with Wrongful Application ofAccounting
    Standards for Divisions
    Review Questions
    Exercises
    Cases
    Problems
    Business Combindlions and Consolidated
    Financial Statements
    Chapter 5
    Business Combinations
    Scope of Chapter
    Business Combinations: Why and How?
    Antitrust Considerations
    Methods forArranging Business Combinations
    Establishing the Price for a Business Combination
    Methods ofAccounting for Business Combinations
    Pufehase Accounting
    Determination of the Combinor
    Computation of Cost of a Combinee
    Allocation of Cost of a Combinee
    lllustration of Purchase Accounting for Statutory Merger, with Goodwill
    lllustration of Purchase Accounting for Acquisition of Net Assets, with
    Bargain Purchase Excess
    Pooling-of-lnterests Accounting
    lllustration of Pooling-of-lnterests Accounting for Statutory Merger
    Popularity of Pooling Accounting
    Past Abuses of Pooling Accounting
    Past Abuses of Purchase Accounting
    Action by the AlCPA
    Conditions Requiring Pooling Accounting
    Financial Statements Following a Business Combination
    Disclosure of Business Combinations in a Note to the Financial Statements
    Comparison of Purchase and Pooling Accounting
    Other Topics in Accounting for Business Combinations
    Appraisal ofAccounting Standards for Business Combinations
    Criticism of Purchase Accounting
    Criticism of Pooling Accounting
    FASB Study of Accounting for Business Combinations
    SEC Enforcement Actions Dealing with Wrongful Application ofAccounting
    Standards for Business Combinations
    Review Questions
    Exercises
    Cases
    Problems
    Chapter 6
    Consolidated Financial Statements: On Date of
    Purchase-Type Business Ccmbination
    Scope of Chapter
    Parent Company-Subsidiary Relationships
    Nature of Consolidated Financial Statements
    Should All Subsidiaries Be Consolidated?
    The Meaning of Controlling Interest 247
    Criticism ofTraditional Concept of Control
    FASB's Proposed Redefinition ofControl
    Consolidation ofWholly Owned Subsidiary on Date ofPurchase-Type
    Business Combination
    Consolidation ofPartially Owned Subsidiary on Date of Purehase-Type
    Business Combination
    Nature of Minority Interest
    Consolidated Balance Sheet for Partially Owned Subsidiary
    Altemative Methods for Valuing Minority Interest and Goodwill
    Bargain Purchase Excess in Consolidated Balance Sheet
    Disclosure of Consolidation Policy
    Advantages and Shortcomings of Consolidated Financial Statements
    "Push-Down Accounting" for a Purchased Subsidiary
    SEC Enforcement Actions Dealing with Wrongful Application ofAccounting
    Standards for Consolidated Financial Statements
    Review Questions
    Exercises
    Cases
    Problems
    Chapter 7
    Consolidated Financial Statements: Subsequent to Date of
    Purchase-Type Business Combination
    Scope of Chapter
    Accounting for Operating Results ofWholly Owned Purchased Subsidiaries
    Equity Method
    Cost Method
    Choosing Between Equity Method and Cost Method
    lllustration ofEquity Method for Wholly Owned Purchased Subsidiary for First
    Year after Business Combination
    lllustration ofEquity Method for Wholly Owned Purchased Subsidiary for
    Second Year after Business Combination
    Accounting for Operating Results ofPartially Owned Purchased Subsidiaries
    lllustration of Equity Method for Partially Owned Purchased Subsidiary for First
    Year after Business Combination
    lllustration of Equity Method for Partially Owned Purchased Subsidiary for
    Second Year after Business Combination
    Concluding Comments on Equity Method ofAccounting
    Appendix: Cost Method for Partially Owned Purchased Subsidiary
    lllustration of Cost Method for Partially Owned Purchased Subsidiary for First
    Year after Business Combination
    lllustration of Cost Method for Partially Owned Purchased Subsidiary for
    Second Year after Business Combination
    Review Questions
    Exercises
    Cases
    Problems
    Chapter 8
    Consolidated Financial Statements: Pooling-Type Business
    Combination
    Scope of Chapter
    Consolidation ofWholly Owned Pooled Subsidiary on Date ofBusiness
    Combination
    Consolidation of Wholly Owned Pooled Subsidiary Subsequent to Date of Business
    Combination
    The Equity Method ofAccounting for Pooled Subsidiaries
    Consolidation of Partially Owned Pooled Subsidiary on Date of Business
    Combination
    Consolidation of Partially Owned Pooled Subsidiary Subsequent to Date of Business
    Combination
    Accounting for Intercompany Transactions Not Involving Profit (Gain) or Loss
    Loan on Notes or Open Account
    Leases of Property under Operating Leases
    Rendering of Services
    Income Taxes Applicable to Intercompany Transactions
    Summary: Intercompany Transactions and Balances
    Review Questions
    Exercises
    Consolidated Financial Statements: Intercompany Profits
    (Gains) and Losses
    Scope of Chapter
    Importance of Eliminating or Including Intercompany Profits (Gains)
    and Losses
    Intercompany Sales of Merchandise
    Intercompany Sales of Merchandise at Cost
    Unrealized Intercompany Profit in Ending Inventories
    Intercompany Profit in Beginning and Ending Inventories
    Intercompany Profit in Inventories and Amount of Minority Interest
    Should Net Profit or Gross Profit Be Eliminated?
    Intercompany Sales of Plant Assets
    Intercompany Gain on Sale of Land
    Intercompany Gain on Sale of Depreciable Plant Asset
    Intercompany Lease of Property under Capita-TySales-Type Lease
    Intercompany Sales of Intangible Assets
    Acquisition ofAffiliate's Bonds
    lllustration ofAcquisition ofAffiliate's Bonds
    Accounting for Gain in Subsequent Years
    Reissuance of Intercompany Bonds
    lllustration ofEffect of Intercompany Profits (Gains) on
    Minority Interest
    Comprehensive lllustration of Working Paper for Consolidated Financial
    Statements
    Review Questions
    Exercises
    Cases
    Problems
    Consolidated Financial Statements:IncomeTaxes,Cash
    Flows, and installmentAcquisitions
    Scope of Chapter
    Income Taxes in Business Combinations and Consolidations
    Income Taxes Attributable to Current Fair Values of Purchased Identifiable
    Net Assets
    Income Taxes Attributable to Undistributed Eamings of Subsidiaries
    Income Taxes Attributable to Intercompany Profits (Gains)
    Consolidated Statement of Cash Flows
    lllustration of Consolidated Statement of Cash Flows
    Installment Acquisition of Subsidiary
    lllustration of Installment Acquisition of Parent Company's
    Controlling Interest
    Parent Company's Joumal Entries for Installment Acquisition
    Working Paper for Consolidated Financial Statements
    Review Questions
    Exercises
    Cases
    Problems
    Consolidated Financial Statements: Special Problems
    Scope of Chapter
    Changes in Parent Company's Ownership Interest in a Subsidiary
    Parent Company Acquisition of Minority Interest
    Parent Company Sale of a Portion of Its Subsidiary Common
    Stockholdings
    Subsidiary's Issuance ofAdditional Shares ofCommon Stock to the
    Public
    Subsidiary's Issuance ofAdditional Shares ofCommon Stock to
    Parent Company
    Subsidiary with Preferred Stock Outstanding
    lllustration of Minority Interest in Subsidiary with Preferred Stock
    Preferred Stock Considerations Subsequent to Date of Business Combination
    Stock Dividends Distributed by a Subsidiary
    lllustration of Subsidiary Stock Dividend
    Treasury Stock Transactions of a Subsidiary
    lllustration of Treasury Stock Owned by Subsidiary on Date of Business
    Combination
    lllustration of Treasury Stock Acquired by Subsidiary Subsequent to
    Business Combination
    Indirect Shareholdings and Parent Company's Common Stock Owned by a
    Subsidiary
    Indirect Shareholdings
    Parent Company's Common Stock Owned by a Subsidiary
    Concluding Comments on Special Problems
    Review Questions
    Exercises
    Cases
    Problems
    Accounting for Nonbusiness Organizations
    Chapter l2
    Governmental Entities: General Fund
    Scope of Chapter
    Objectives ofFinancial Reporting for Nonbusiness Organizations
    Nature of Governmental Entities
    Accounting Standards for Governmental Entities
    The Govemmental Financial Reporting Entity
    Funds: The Accounting Unit for Govemmental Entities
    The Accrual Basis ofAccounting
    Recording the Budget
    Accounting for a Governmental Entity's General Fund
    lllustration ofAccounting for a General Fund
    Trial Balance at End of Fiscal Year for a General Fund
    Financial Statements for a General Fund
    Closing Entries for a General Fund
    Review Questions
    Exercises
    Cases
    Problems
    Chapter 13 627
    Governmental Entities: Other Governmental Funds
    and Account Groups
    Scope of Chapter
    Other Governmental Funds
    Accounting for Special Revenue Funds
    Accounting for Capital Projects Funds
    Accounting for Debt Service Funds
    General Fixed Assets and General Long-Term Debt Account Groups
    Accounting for General Fixed Assets Account Group
    Accounting for General Long-Term Debt Account Group
    Capital Leases of Govemmental Entities
    Accounting for Special Assessment Bonds
    Review Questions
    Exercises
    Cases
    Problems
    Chapter 14
    Governmental Entities: Proprietary Funds, Fiduciary Funds,
    and ComprehensiveAnnual Financial Report
    Scope of Chapter
    Proprietary Funds
    Accounting for Enterprise Funds
    Accounting for Intemal Service Funds
    Applicability of FASB Pronouncements to Proprietary Funds
    Fiduciary Funds
    Accounting for Agency Funds
    Accounting for Expendable and Nonexpendable Trust Funds
    Accounting for Pension Trust Funds
    Comprehensive Annual Financial Report of Governmental Entities
    The GASB Govemmental Financial Reporting Model
    Appraisal ofAccounting Standards for Govemmental Entities
    Review Questions
    Exercises
    Cases
    Problems
    Chapter 15
    Nonprofit Organizations
    Scope of Chapter
    Accounting Standards for Nonprofit Organizations
    Characteristics of Nonprofit Organizations
    Fund Accounting by Nonprofit Organizations
    Unrestricted Fund
    Restricted Fund
    Endowment Fund
    Agency Fund
    Annuity and Lite Income Funds
    Loan Fund
    Plant Fund
    Financial Statements of Nonprofit Organizations
    Concluding Observations on Accounting for Nonprofit Organizations
    Review Questions
    Exercises
    Cases
    Problems
    Chapter 16
    Bankruptcy: Liquidation and Reorganization
    Scope of Chapter
    The Bankruptcy Code
    Bankruptcy Liquidation
    Debtor's (Voluntary) Petition
    Creditors' (Involuntary) Petition
    Unsecured Creditors with Priority
    Property Claimed as Exempt
    Role of Court in Liquidatiori
    Role of Creditors
    Role of Trustee
    Discharge of Debtor
    Role ofAccountant in Bankruptcy Liquidation
    Financial Condition ofDebtor Enterprise: The Statement ofAffairs
    Estimated Amounts to Be Recovered by Each Class of Creditors
    Accounting and Reporting for Trustee
    Bankruptcy Reorganization
    Appointment of Trustee or Examiner
    Plan of Reorganization
    Accounting for a Reorganization
    Disclosure of Reorganization
    Evaluation ofBankruptcy Code
    Review Questions
    Exercises
    Cases
    Problems
    Chapter 17
    Estates and Trusts
    Scope of Chapter
    Legal and Accounting Aspects of Estates
    Provisions of Uniform Probate Code Goveming Estates
    Provisions of Revised Uniform Principal and Income Act Goveming
    Estates
    lllustration ofAccounting for an Estate
    Legal and Accounting Aspects ofTrusts
    Provisions ofUnifonn Probate Code Goveming Trusts
    Provisions of Revised Uniform Principal and Income Act Goveming Trusts
    lllustration ofAccounting for a Trust
    Review Questions
    Exercises
    Cases
    Problems
    International Accounting
    Chapter 18
    International Accounting Standards; Accounting for
    Foreign CurrencyTransactions
    Scope of Chapter
    International Accounting Standards
    Intemational Accounting Standards Committee
    Intemational Organization of Securities Commissions
    Accounting for Foreign Currency Transactions
    FASB Statement No. 52
    Transactions Involving Forergn Currencies
    Purchase of Merchandise from a Foreign Supplier
    Transaction Gains and Losses
    Sale of Merchandise to a Foreign Customer
    Loan Payable in a Foreign Currency
    Loan Receivable in a Foreign Currency
    Conclusions Regarding Transactions Involving Foreign Currencies
    Forward Exchange Contracts
    Intenlational Accounting Standard 27
    Disclosures Regarding Foreign Currency Transactions
    Chapter 19
    Translation of Foreign Currency Financial Statements
    Scope of Chapter
    Functional Currency
    Altemative Methods for Translating Foreign Entities' Financial Statements
    Standards for Translation Established by the Financial Accounting Standards
    Board
    Remeasurement of a Foreign Entity's Accounts
    Hlustration of Remeasurement of a Foreign Entity's Account Balances
    Transactions or Events for Year l
    Translation of a Foreign Entity's Financial Statements
    Other Aspects of Foreign Currency Translation
    Intemational Accounting Standard 27
    Appraisal of Accounting Standards for Foreign Currency Translation
    Review Questions
    Exercises
    Cases
    Problems
    Chapter 20
    Segments; Interim Reports; Reporting for the SEC
    Scope of Chapter
    Segment Reporting
    Background of Segment Reporting
    Proposal to Improve Segment Reporting
    Allocation of Nontraceable Expenses to Operating Segments
    SEC Requirements for Segment Information
    Reporting the Disposal of a Business Segment
    Intemational Accounting Standard l4
    Interim Financial Reports
    Problems in Interim Financial Reports
    APB Opinion No. 28
    Reporting Accounting Changes in Interim Periods
    Conclusions on Interim Financial Reports
    SEC Enforcement Actions Dealing with Wrongful Application
    ofAccounting Standards for Interim Financial Reports
    Reporting for the SEC
    Nature of Reporting to the SEC
    Organization and Functions of the SEC
    Interaction Between SEC and FASB
    Integration Project and Other Recent Activities of SEC
    Appendix: Excerpts from 1995 Annual Report for The Walt Disney Company
    Review Questions
    Exercises
    Cases
    Problems
    Glossary
    Index
   
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