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Test Bank (Download Now) for Advanced Financial Accounting 12th Edition By Christensen ISBN 10: 1259916979, ISBN 13: 9781259916977

Authors:

Cassy Budd · David Cottrell · Theodore Christensen

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Test Bank (Download Now) for Advanced Financial Accounting 12th Edition By Theodore Christensen, David Cottrell, Cassy Budd

ISBN 10: 1259916979, ISBN 13: 9781259916977

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Test Bank (Download Now) for Advanced Financial Accounting 12th Edition By Christensen

Test Bank (Download Now) for Advanced Financial Accounting 12th Edition By Theodore Christensen, David Cottrell, Cassy Budd

ISBN 10: 1259916979, ISBN 13: 9781259916977

Table of Content

Ch. 1 Intercorporate Acquisitions and Investments in Other Entities
Ch. 2 Reporting Intercorporate Investments and Consolidation of Wholly Owned Subsidiaries with No Differential
Ch. 3 The Reporting Entity and the Consolidation of Less-than-Wholly Owned Subsidiaries with No Differential
Ch. 4 Consolidation of Wholly Owned Subsidiaries Acquired at More than Book Value
Ch. 5 Consolidation of Less-than-Wholly Owned Subsidiaries Acquired at More than Book Value
Ch. 6 Intercompany Inventory Transactions
Ch. 7 Intercompany Transfers of Services and Noncurrent Assets
Ch. 8 Intercompany Indebtedness
Ch. 9 Consolidation Ownership Issues
Ch. 10 Additional Consolidation Reporting Issues
Ch. 11 Multinational Accounting: Foreign Currency Transactions and Financial Instruments
Ch. 12 Multinational Accounting: Issues in Financial Reporting and Translation of Foreign Entity Statements
Ch. 13 Segment and Interim Reporting
Ch. 14 SEC Reporting
Ch. 15 Partnerships: Formation, Operation, and Changes in Membership
Ch. 16 Partnerships: Liquidation
Ch. 17 Governmental Entities: Introduction and General Fund Accounting
Ch. 18 Governmental Entities: Special Funds and Government Wide Financial Statements
Ch. 19 Not-for-Profit Entities
Ch. 20 Corporations in Financial Difficulty

About the Author

Theodore Christensen

Ted Christensen has been a faculty member at the University of Georgia since 2015. Prior to coming to UGA, he was on the faculty at Brigham Young University for 15 years and Case Western Reserve University for five years. He received a BS degree in accounting at San Jose State University, a MAcc degree in tax at Brigham Young University, and a PhD in accounting from the University of Georgia (so he is now teaching at a second alma mater). Professor Christensen has authored and coauthored articles published in many journals including The Accounting ReviewJournal of Accounting ResearchJournal of Accounting and EconomicsReview of Accounting StudiesContemporary Accounting ResearchAccounting Organizations and SocietyJournal of Business Finance AccountingAccounting Horizons, and Issues in Accounting Education. Professor Christensen has taught financial accounting at all levels, financial statement analysis, both introductory and intermediate managerial accounting, and corporate taxation. He is the recipient of numerous awards for both teaching and research. He has been active in serving on various committees of the American Accounting Association and is a CPA.

David Cottrell

Professor Cottrell joined the faculty at Brigham Young University in 1991. He currently serves as the Associate Director of the School of Accountancy. Prior to coming to BYU he spent five years at The Ohio State University, where he earned his PhD. Before pursuing a career in academics he worked as an auditor and consultant for the firm of Ernst & Young in its San Francisco office. At BYU, Professor Cottrell has developed and taught courses in the School of Accountancy, the MBA program, and the Finance program. He has won numerous awards from the alumni and faculty for his teaching and curriculum development. He has received the Outstanding Professor Award in the college of business as selected by the students in the Finance Society; he has received the Outstanding Teaching Award as selected by the Marriott School of Management; and he is a four-time winner of the collegewide Teaching Excellence Award for Management Skills, which is selected by the Alumni Board of the Marriott School of Management at BYU. Professor Cottrell also has authored many articles about accounting and auditing issues. His articles have been published in Issues in Accounting Education, Journal of Accounting Case Research, Quarterly Review of Distance Education, Journal of Accountancy, The CPA Journal, Internal Auditor, The Tax Executive, and Journal of International Taxation, among others.

Cassy Budd

Professor Budd has been a faculty member at Brigham Young University since 2005. Prior to coming to BYU, she was on the faculty at Utah State University for three years. She received a BS degree in accounting at Brigham Young University and a MAcc degree in tax at Utah State University. Before pursuing a career in academics she worked as an auditor for the firm of PricewaterhouseCoopers LLP in its Salt Lake, San Jose, and Phoenix offices and continues to maintain her CPA license. Professor Budd has taught financial accounting at all levels, introductory managerial accounting, undergraduate and graduate auditing, and partnership taxation. She is the recipient of numerous awards for teaching and student advisement, including the Dean Fairbanks Teaching and Learning Faculty Fellowship, Brigham Young University; School of Accountancy Advisor of the Year, Utah State University; State of Utah Campus Compact Service-Learning Engaged Scholar Award, and the Joe Whitesides Scholar–Athlete Recognition Award from Utah State University. She has been active in serving on various committees of the American Accounting Association, including chairing the annual Conference on Teaching and Learning in Accounting.  Professor Budd is currently serving as the VP-Academic for the Teaching, Learning and Curriculum Section of the American Accounting Association.