Advanced Accounting , Tenth Edition by Paul M. Fischer, Rita H. Cheng, William J. Taylor

By Paul M. Fischer, Rita H. Cheng, William J. Taylor

Supply your scholars the main authoritative, entire assurance of complex accounting subject matters to be had with Fischer/Taylor/Cheng's complicated ACCOUNTING, 10th version. totally revised to include the newest FASB statements and their impression on consolidations, complicated ACCOUNTING, 10th variation, combines sound theoretical foundations with a hands-on, learn-by-example procedure that has validated this article because the trendy chief in trendy complicated accounting school rooms. complicated ACCOUNTING, 10th version, heavily hyperlinks thought and perform, supporting scholars visualize the applying of theories via various real examples universal in modern day accounting. The text's confirmed concentrate on conceptual realizing and transparent presentation kind make even the main complicated subject matters approachable. confirmed end-of-chapter questions not just strengthen significant techniques and matters from every one bankruptcy yet in addition they problem scholars to imagine significantly and extend their reasoning talents. merely complicated ACCOUNTING, 10th version, makes use of a horizontal method of consolidations, the layout most ordinarily utilized in the company global. a standard coding for eliminations and alterations allows scholars to keep in mind worksheet changes quick from one bankruptcy to the following. built-in assurance of Excel with a step by step educational and digital on-line operating Papers arrange scholars to grasp this significant enterprise software program software. A depended on coaching source for the CPA examination, complex ACCOUNTING, 10th version, presents the information your scholars desire for profitable specialist careers in brand new worldwide financial system.

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Inventory . . . . . . . . . . . . . . . . . . . . . . . . . . . Land. . . . . . . . . . . . . . . . . . . . . . . . . . . . . Buildings . . . . . . . . . . . . . . . . . . . . . . . . . . . Equipment . . . . . . . . . . . . . . . . . . . . . . . . . . Patent. . . . . . . . . . . . . . . . . . . . . . . . . . . .

Common Stock ($1 par, 40,000 shares issued) . . . . . . . . . Paid-In Capital in Excess of Par ($20 per share  40,000 shares less $40,000 assigned to par) . . . . . . . . . . . . . . . . Cr. 40,000 66,000 110,000 72,000 288,000 145,000 125,000 95,000 25,000 100,000 4,000 12,000 40,000 760,000 Dr. ¼ Cr. Check Totals . . . . . . . . . . . . . . . . . . . . . . . . . . . 941,000 To record acquisition costs: Acquisition Expense .

Common Stock ($1 par, 25,000 shares issued) . . . . . . . . . Paid-In Capital in Excess of Par ($20 per share  25,000 shares less $25,000 assigned to par) . . . . . . . . . . . . . . . . Gain on Acquisition of Business . . . . . . . . . . . . . Dr. ¼ Cr. Check Totals . . . . . . . . . . . . . . . . . . . . . . . . . . . Cr. 40,000 66,000 110,000 72,000 288,000 145,000 125,000 25,000 100,000 4,000 12,000 25,000 475,000 205,000 846,000 846,000 Chapter 1 BUSINESS COMBINATIONS: NEW RULES FOR A LONG-STANDING BUSINESS PRACTICE To record acquisition costs: Acquisition Expense .

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