Advanced Accounting, 13th edition

Published by Pearson (July 14, 2021) © 2018

  • Floyd A. Beams Michigan State University
  • Joseph H. Anthony Retired; Virginia Polytechnic Institute
  • Bruce Bettinghaus
  • Kenneth Smith

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In this eTextbook — More ways to learn

  • More flexible. Start learning right away, on any device.
  • More supportive. Get AI explanations and practice questions (select titles).
  • More interactive. Bring learning to life with audio, videos, and diagrams.
  • More memorable. Make concepts stick with highlights, search, notes, and flashcards.
  • More understandable. Translate text into 100+ languages with one tap.

In this eTextbook — More ways to learn

  • More flexible. Start learning right away, on any device.
  • More supportive. Get AI explanations and practice questions (select titles).
  • More interactive. Bring learning to life with audio, videos, and diagrams.
  • More memorable. Make concepts stick with highlights, search, notes, and flashcards.
  • More understandable. Translate text into 100+ languages with one tap.

Title overview

For undergraduate and graduate courses in advanced accounting.


Practical learning and real-world application in accounting

Advanced Accounting is an in¿-depth guide to accounting that reflects the most up-¿to-¿date business developments. This comprehensive textbook addresses practical financial reporting problems while reflecting recent business developments and changes in accounting standards. The 13th Edition offers a better teaching and learning experience by providing real-world context. Students learn how to apply key accounting concepts through studying real¿-world examples, such as reports from popular companies, and up-¿to¿-date coverage of businesses. Accounting students and accounting practitioners alike will find this text useful in preparing or analyzing consolidated financial statements, accounting for derivative securities, and governmental and not-for-profit accounting and reporting.

Table of contents

Brief Contents

  1. Business Combinations
  2. Stock Investments–Investor Accounting and Reporting
  3. An Introduction to Consolidated Financial Statements
  4. Consolidation Techniques and Procedures
  5. Intercompany Profit Transactions–Inventories
  6. Intercompany Profit Transactions–Plant Assets
  7. Intercompany Profit Transactions–Bonds
  8. Consolidations–Changes in Ownership Interests
  9. Indirect and Mutual Holdings
  10. Subsidiary Preferred Stock, Consolidated Earnings per Share, and Consolidated Income Taxation
  11. Consolidation Theories, Push-Down Accounting, and Corporate Joint Ventures
  12. Derivatives and Foreign Currency: Concepts and Common Transactions
  13. Accounting for Derivatives and Hedging Activities
  14. Foreign Currency Financial Statements
  15. Segment and Interim Financial Reporting
  16. Partnerships–Formation, Operations, and Changes in Ownership Interests
  17. Partnership Liquidation
  18. Corporate Liquidations and Reorganizations
  19. An Introduction to Accounting for State and Local Governmental Units
  20. Accounting for State and Local Governmental Units–Governmental Funds
  21. Accounting for State and Local Governmental Units–Proprietary and Fiduciary Funds
  22. Accounting for Not-for-Profit Organizations
  23. Estates and Trusts

Author bios

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