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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.
This edition has been rewritten to align with the Financial Accounting Standards Board Accounting Standards Codification.
- Sales Rank: #467926 in Books
- Published on: 2011-08-07
- Original language: English
- Number of items: 1
- Dimensions: 10.90" h x 1.30" w x 8.60" l, 3.80 pounds
- Binding: Hardcover
- 840 pages
From the Publisher
The most extensive and in-depth presentation of consolidation topics available, this widely-adopted text explains each topic with a discussion of contemporary accounting theory and practice and with an abundance of examples and illustrations -- e.g., partial working papers, illustrative financial statements, account analyses, journal entries, schedules, etc.
From the Back Cover
This in-depth presentation of consolidation explains each topic with a discussion of contemporary accounting theory and practice. An abundance of examples and illustrations—e.g. partial working papers, illustrative financial statements, account analyses, journal entries, schedules, etc.—are integrated throughout the text to support concepts described in the narrative. The Seventh Edition features updated implementation procedures for new developments in accounting and new financial accounting and reporting standards.
About the Author
Floyd A. Beams, PH. D., is Professor Emeritus of Accounting at Virginia Tech. He holds B.S. and M.A. degrees in Business Administration from the University of Nebraska and a Ph.D. in Accounting from the University of Illinois. His journal articles have appeared in The Accounting Review, Journal of Accounting, Auditing and Finance, Journal of Accountancy, The Atlantic Economic Review, Management Accounting, and others, and have included topics on accounting theory, social accounting, financial reporting, income measurement, auditing, and cost accounting. Professor Beams has written a number of continuing professional education courses for the American Institute of Certified Public Accountants and was a frequent speaker for Virginia Tech's Accounting and Auditing Conference and Trends in the Education of Accountants seminar. He is a member of the American Accounting Association and the Institute of Management Accountants, and has served on various committees for both organizations. He received the National Association of Accountants' Lybrand Bronze Medal Award for outstanding contribution to accounting literature, a Distinguished Career in Accounting Award from the Virginia Society of CPAs, and the Virginia Outstanding Accounting Educator award from the Carman G. Blough student chapter of the Institute of Management Accountants.
Joseph H. Anthony, Associate Professor of Accounting, The Eli Broad College of Business, Michigan State University. B.A. 1971, M.S. 1974, Pennsylvania State University, Ph.D. 1984, The Ohio State University.
Professor Anthony joined the Michigan State University faculty in 1983. He is a Certified Public Accountant, a member of the American Accounting Association, American Institute of Certified Public Accountants, American Finance Association and Canadian Academic Accounting Association. He has been recognized as a Lilly Foundation Faculty Teaching Fellow, and as the MSU Accounting Department's Outstanding Teacher in 1998-99.
Professor Anthony teaches a variety of courses, including undergraduate introductory, intermediate, and advanced financial accounting. He also teaches financial accounting theory and financial statement analysis at the masters level, as well as financial accounting courses in the Executive MBA programs, and a doctoral seminar in financial accounting and capital markets research. He has previously co-authored an introductory financial accounting textbook.
Professor Anthony's research interests include financial statement analysis, corporate reporting, and the impact of accounting information in the securities markets. He has published a number of articles in leading accounting and finance journals, including The Journal of Accounting & Economics, The Journal of Finance, Contemporary Accounting Research, The Journal of Accounting, Auditing, & Finance, and Accounting Horizons.
Robin P. Clement, is an Instructor of Accounting in the Ourso College of Business Administration at Louisiana State University. She holds a bachelor degree in Accounting from The Ohio State University, an MBA from the University of Wisconsin-Milwaukee, and a Ph.D. from Michigan State University. Dr. Clement has taught at The University of Wisconsin-Milwaukee, Michigan State University, and Tulane University. Her area of specialty is financial accounting, having taught master's level Financial Accounting theory, Intermediate Accounting, and Advanced Accounting. Dr. Clement serves as the faculty adviser for the LSU chapter of Beta Alpha Psi. Dr. Clement has published A Study Guide for Financial Accounting: In an Economic Context with Joseph H. Anthony, currently in its 5th edition. Dr. Clement is also a member of the American Accounting Association.
Suzanne Lowensohn, PH.D., CPA, is an Assistant Professor of Accounting at Colorado State Universi
Most helpful customer reviews
19 of 23 people found the following review helpful.
Advanced accounting
By Cindy
I used this book as my self-study material and I benefited from this book a lot. I would recommend using it either as a textbook for Advanced Accounting course or as a reference book for professionals. Here are the few points that I would like to share with you:
1. Logical order The order to display the topics in this book is logical and consistent. This is important for self-study users. At the beginning of each chapter, there's always a paragraph or two summarize the main points that are going to present in the chapter. This gives the reader a whole picture.
2. Clear explanation and examples The book uses easy explanatory languages and the examples are very representative. Each example, the author is showing us every detail steps, so it is easy to follow.
3. Relevant exercises and problems. At the end of each chapter, there are questions that can help to reinforce the concepts. Most questions can be found directly from the material. There are also exercises and problems that are related to the topic presented in the chapter. I remember there is an accounting book I used before that the problems required more knowledge than the chapter actually covered. This not the case in this book. Some of the examples in the chapter could be used as quick reference while working on the problems, too.
The only thing I would recommend, if I need to find some, is that I hope there could be more real life issues mentioned in the book. In this way, readers can relate the knowledge to daily life even closer.
6 of 6 people found the following review helpful.
Need more examples -- rely on website?
By BrklynReader
As a student I found this book's transaction examples to be somewhat limited. For instance, in the existing-foreign-currency-transaction hedge examples, both cash-flow and fair-value, only A/R adjustments are treated, there are no *buy side* transactions with A/P illustrated. There are also a lot of minor errors that are distracting.
16 of 16 people found the following review helpful.
A better text is available
By Michael Dunlop
As background for dissusion of the Beams "Advanced Accounting" text, 9th ed.: I took advanced accounting at one university last summer (which covered much of advanced accounting, but no accounting for not-for-profit organizations). Due to scheduling availability, I am taking advanced accounting at a different university this summer...this class WILL cover not-for-profit accounting issues, which is why I am taking it. We used the Hoyle, Schaefer, Doupnik "Advanced Accounting" 7th ed. text last year, and even though the concepts were difficult, the examples assisted greatly, and the text was clear, organized and without noticeable errors.
I wish the same could be said of the Beams "Advanced Accounting" 9th ed. Currently in my study of the fourth chapter, I find the text frequently wanders off topic, and contains surprising errors. For example, on page 106 (Chapt.4), it makes a math error ($30,000 - $1,500 x 80% = $22,500). My calculator indicates the answer should be $22,800. On page 107 it attributes a $93.5k elimination to "Entry b" described on page 106, when the amount actually belongs to "Entry c", described on the same page. This type of error requires the reader to perform a lot of additional work to get to the bottom of the information to be acquired. These are just two of the numerous issues I have uncovered in study of only four chapters. So far, the text compares poorly to the Hoyle, et. al. product, sadly, (which is why I am providing this warning) and I am not looking forward to the rest of the current summer semester!
Please, Prentice Hall, thoroughly review and edit this text before the next edition, and give students their money's worth.
See all 23 customer reviews...
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