现代高级会计

内容概要

作者简介

E.约翰.拉查，南加利福尼亚大学会计学教授。

书籍目录

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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