000 02318nam a22003497a 4500
003 OSt
005 20260120113034.0
008 260120t19882004-sia|||er|||| 001 0 eng d
020 _a9789812471642 [newsprint]
040 _aUniversity of Cebu-Banilad
_cUniversity of Cebu-Banilad
100 _aBeams, Floyd A.,
_eauthor.
245 _aAdvanced accounting /
_cby Floyd A. Beams, Joseph H. Anthony, Robin P. Clement, and Suzanne H. Lowensohn.
250 _aEighth edition.
260 _aSingapore :
_bPearson Education (Asia) Pte Ltd.,
_cc2004.
300 _axx, 744 pages :
_billustrations (black and white) ;
_c26 cm.
336 _2rdacontent
_atext
337 _2rdamedia
_aunmediated
338 _2rdacarrier
_avolume
504 _aIncludes bibliographical references, glossary, and index.
505 _aContents: Chap 1 Business combinations -- Chap 2 Stock investments-Investor accounting and reporting -- Chap 3 An introduction to consolidated financial statements -- Chap 4 Consolidation techniques and procedures -- Chap 5 Intercompany profit transactions-inventories -- Chap 6 Intercompany profit transactions-Plant assets -- Chap 7 Intercompany profit transactions-Bonds -- Chap 8 Consolidations-Changes in ownership interests -- Chap 9 Indirect and mutual holdings -- Chap 10 Subsidiary preferred stock, consolidated earnings per share, and consolidated income taxation.
520 _a"This eight edition of Advanced Accounting contains 21 chapters and is designed from financial accounting courses above the intermediate level. The eight edition has been updated to reflect recent business developments and changes in accounting standards and regulatory requirements, especially the coverage of consolidated statements, goodwill and other intangible assets and derivative securities. The chapter content is revised for better and more efficient coverage." --Preface
521 _aAdult
541 _aDonation
_xBiore, Christopher
_yCollege of Business and Accountancy
_zAccountancy
546 _aText in English
650 _aAccounting.
700 _aAnthony, Joseph H.,
_eauthor.
700 _aClement, Robin P.,
_eauthor.
700 _aLowensohn, Suzanne H.,
_eauthor.
942 _2ddc
_cBK
998 _cJanna [new]
_d01/20/2026
999 _c14831
_d14831