Test Bank – Advanced Accounting, 13th edition by Floyd A. Beams

Description

Test Bank – Advanced Accounting, 13th edition by Floyd A. Beams

Table of Contents

1. Business Combinations
2. Stock Investments–Investor Accounting and Reporting
3. An Introduction to Consolidated Financial Statements
4. Consolidation Techniques and Procedures
5. Intercompany Profit Transactions–Inventories
6. Intercompany Profit Transactions–Plant Assets
7. Intercompany Profit Transactions–Bonds
8. Consolidations–Changes in Ownership Interests
9. Indirect and Mutual Holdings
10. Subsidiary Preferred Stock, Consolidated Earnings per Share, and Consolidated Income Taxation
11. Consolidation Theories, Push-Down Accounting, and Corporate Joint Ventures
12. Derivatives and Foreign Currency: Concepts and Common Transactions
13. Accounting for Derivatives and Hedging Activities
14. Foreign Currency Financial Statements
15. Segment and Interim Financial Reporting
16. Partnerships–Formation, Operations, and Changes in Ownership Interests
17. Partnership Liquidation
18. Corporate Liquidations and Reorganizations
19. An Introduction to Accounting for State and Local Governmental Units
20. Accounting for State and Local Governmental Units–Governmental Funds
21. Accounting for State and Local Governmental Units–Proprietary and Fiduciary Funds
22. Accounting for Not-for-Profit Organizations
23. Estates and Trusts