The ninth edition of Modern Advanced Accounting may be used as the primary textbook in a conventional one-semester or two-quarter advanced accounting course, or as a secondary source in a course that emphasizes technical pronouncements on accounting standards as the primary reference materials. The emphasis throughout the book is on financial accounting concepts and on the application of these concepts to problems arising in both business and nonbusiness organizations. Specialized accounting entities such as partnerships and affiliated companies and topics such as international accounting standards and business segments are dealt with in terms of current-day accounting issues.
Part 1 Accounting for Partnerships and Branches
Part 2 Business Combinations and consolidated Financial Statements
Part 3 International Accounting: Reporting of Segments,for Interim Periods,and to the SEC
Part 4 Accounting for Fiduciaries
Part 5 Accounting for Nonbusiness Organizations