ADVANCED ACCOUNTING

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Part 1 - Combined Corporate Entities and Consolidations
Chapter 1 - Business Combinations: America's Most Popular Business Activity, Bringing an End to the Controversy - 25.1
Chapter 2 - Consolidated Statements: Date of Acquisition - 25.3-25.5
Chapter 3 - Consolidated Statements: Subsequent to Acquisition - 25.3-25.5
Special Appendix 1. Possible New Consolidation Procedure -- Goodwill
Chapter 4 - Intercompany Sales - 25.6
Chapter 5 - Intercompany Debt - 25.6
Chapter 6 - Cash Flow, EPS, Taxation, and Unconsolidated Investments - N/A
Chapter 7 - Special Issues in Accounting for an Investment in a Subsidiary - 25.7
Chapter 8 - Subsidiary Equity Transactions, Indirect and Mutual Holdings - 25.5
Special Appendix 2. Leveraged Buyouts
Part 2 - Multinational Accounting and Other Reporting Concerns
Chapter 9 - The International Accounting Environment Module - 27.3
Chapter 10 - Foreign Currency Transactions - 27.2
Chapter 11 - Translation of Foreign Financial Statements - 27.1
Chapter 12 - Interim Reporting and Disclosures About Segments of an Enterprise - 21.4, SU 26
Part 3 - Partnerships
Chapter 13 - Partnerships: Characteristics, Formation, and Accounting for Activities - 24.1-24.2
Chapter 14 - Partnerships: Ownership Changes and Liquidations - 24.3, 24.5
Part 4 - Governmental and Not-For-Profit Accounting
Chapter 15 - Governmental Accounting: General Fund and the Account Groups - 28.1-28.2
Chapter 16 - Governmental Accounting: Other Governmental Funds, Proprietary and Fiduciary Funds - 28.2
Chapter 17 - Financial Reporting Issues - 28.3
Chapter 18 - Accounting for Private Not-For-Profit Organizations Including Voluntary Health and Welfare
Organizations - 29.1-29.2
Chapter 19 - Public and Private College and University and Health Care Accounting - 29.2-29.3
Part 5 - Fiduciary Accounting
Chapter 20 - Estates and Trusts: Their Nature and the Accountant's Role - N/A
Chapter 21 - Debt Restructuring, Corporate Reorganizations, and Liquidations -


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