Advanced Accounting

In this new edition of "Advanced Accounting", the authors present the major topics of advanced accounting in an up-to-date and comprehensive fashion with equal emphasis given to both conceptual and procedural aspects of each topic and to the institutional setting(s) in which they arise.

Particular care has been taken to apply consistent pedagogical techniques throughout, giving student every possible assistance in mastering the challenging topics found in this course. This book also includes the following features: consistent chapter structure which helps students organize complex material; clear chapter outlines and recurring entries, schedules, and computations presented in standardized formats throughout the text to help students understand complex problems that unfold through several chapters; comprehensive, up-to-date coverage of governmental and not-for-profit accounting which addresses the increased emphasis on these topics since the creation of GASB (Governmental Accounting Standards Board); and the issues sections offer a brief discussion of a professional or theoretical issue related to the accounting topic under discussion.

New "Issues in Accounting Judgment" cases at the end of each chapter reinforce some of the ideas found in this section.