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Advanced accounting / Charles H. Griffin [and four others]

By: Griffin, Charles H [author]Contributor(s): Williams, Thomas H [co-author] | Larson, Kermit D [co-author] | Boatsman, James R [co-author] | Bell, Timothy B [co-author]Material type: Text

TextPublication details: Homewood, Illinois : Irwin, c1985Edition: Fifth EditionDescription: xviii, 965 pages : illustrations ; 24 cmISBN: 0256029652LOC classification: HF 5635 .G75 1985

Contents:

Unit One. Accounting for Combined Corporate Entities -- Unit Two. Consolidated Statement: An Expanded Analysis -- Unit Three. Accounting for Partnership -- Unit Four. Fiduciary and Institutional Accounting.

Summary: In writing this fifth edition of Advanced Accounting, we have attempted to retain features from the fourth edition which adopters have found helpful. In the two units dealing with business combinations and consolidated financial statements, application of the "full" equity method continues to be the reference point for discussion. This approach reflects the fundamental principles underlying consolidation without the distraction of specific working paper techniques, and is presumed to be the dominant method encountered in practice. However, recognizing that the reader may encounter situations in which the investment is carried under the cost method, discussion of the changes in parent company entries and working paper techniques necessitated by application of this method has been continued.

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Item type	Current library	Home library	Collection	Shelving location	Call number	Copy number	Status	Date due	Barcode
Books	LRC - Annex	National University - Manila	Accountancy	Relegation Room	GC HF 5635 .G75 1985 (Browse shelf (Opens below))	c.1	Deselected		NULIB000006097

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Previous	GC HF 5635 .G37 1985 Managerial accounting : concepts for planning, control, decision making /	GC HF 5635 .G37 1988 Managerial accounting : concepts for planning, control, decision making /	GC HF 5635 .G53 1987 Let accounting help you manage : a managerial accounting primer /	GC HF 5635 .G75 1985 Advanced accounting /	GC HF 5635 .H39 1987 Essentials of accounting for governmental and not-for-profit organizations /	GC HF 5635 .H47 1980 Accounting principles /	GC HF 5635 .H47 1981 c.1 Financial accounting /	Next

Includes index.

In writing this fifth edition of Advanced Accounting, we have attempted to retain features from the fourth edition which adopters have found helpful. In the two units dealing with business combinations and consolidated financial statements, application of the "full" equity method continues to be the reference point for discussion. This approach reflects the fundamental principles underlying consolidation without the distraction of specific working paper techniques, and is presumed to be the dominant method encountered in practice. However, recognizing that the reader may encounter situations in which the investment is carried under the cost method, discussion of the changes in parent company entries and working paper techniques necessitated by application of this method has been continued.

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