Subunit Cross-References to Intermediate and Advanced Financial Accounting Textbooks

This section contains the tables of contents of current intermediate and advanced financial accounting textbooks with cross-references to the related subunits or study units in Gleim EQE Financial Accounting. The texts are listed in alphabetical order by the first author. As you study a particular chapter in your intermediate or advanced textbook, you can easily determine which subunit(s) to study in your Gleim EQE material.

Professors and students should note that, even though new editions of the texts listed below may be published as you use this study material, the new tables of contents usually will be very similar, if not the same. Thus, this edition of Financial Accounting Exam Questions and Explanations will remain current and useful.

If you are using a textbook that is not included in this list or if you have any suggestions on how we can improve these cross-references to make them more relevant/useful, please submit your request/feedback at www.gleim.com/crossreferences/FIN or email them to FINcrossreferences@gleim.com.

INTERMEDIATE ACCOUNTING TEXTBOOKS

Gordon, Raedy, and Sannella, Intermediate Accounting, First Edition, Pearson, 2016.

Kieso, Weygandt, and Warfield, Intermediate Accounting, Sixteenth Edition, Wiley, 2016.

Needles and Powers, Financial Accounting, Eleventh Edition, South-Western College Publishing, 2012.

Nikolai, Bazley, and Jones, Intermediate Accounting, Eleventh Edition, South-Western College Publishing, 2010.

Nobles, Mattison, and Matsumura, Horngren’s Accounting: The Financial Chapters, Eleventh Edition, Prentice Hall, 2016.

Revsine, Collins, Johnson, Mittelstaedt, and Soffer, Financial Reporting & Analysis, Sixth Edition, McGraw-Hill, 2015.

Spiceland, Sepe, Nelson, and Thomas, Intermediate Accounting, Eighth Edition, McGraw-Hill, 2015.

Stice and Stice, Intermediate Accounting, Nineteenth Edition, South-Western College Publishing, 2014.

Wahlen, Jones, and Pagach, Intermediate Accounting: Reporting and Analysis, Second Edition, Cengage Learning, 2017.

Warren, Reeve, and Duchac, Corporate Financial Accounting, Fourteenth Edition, Cengage Learning, 2017.

ADVANCED ACCOUNTING TEXTBOOKS

Beams, Anthony, Bettinghaus, and Smith, Advanced Accounting, Twelfth Edition, Prentice Hall, 2015.

Christensen, Cottrell, and Budd, Advanced Financial Accounting, Eleventh Edition, McGraw-Hill, 2016.

Copley, Essentials of Accounting for Governmental and Not-for-Profit Organizations, Twelfth Edition, McGraw-Hill Irwin, 2015.

Fischer, Taylor, and Cheng, Advanced Accounting, Twelfth Edition, Cengage Learning, 2016.

Freeman, Shoulders, Allison, and Smith, Governmental and Nonprofit Accounting, Tenth Edition, Prentice Hall, 2013.

Granof, Government and Not-for-Profit Accounting: Concepts and Practices, Seventh Edition, Wiley, 2016.

Halsey and Hopkins, Advanced Accounting, Second Edition, Cambridge Business Publishers, 2013.

Hamlen, Huefner, and Largay, Advanced Accounting, Third Edition, Cambridge Business Publishers, 2015.

Hoyle, Schaefer, and Doupnik, Advanced Accounting, Twelfth Edition, McGraw-Hill, 2015.

Hoyle, Schaefer, and Doupnik, Fundamentals of Advanced Accounting, Sixth Edition, McGraw-Hill, 2015.

Jeter and Chaney, Advanced Accounting, Sixth Edition, Wiley, 2015.

Reck, Lowensohn, and Wilson, Accounting for Governmental & Nonprofit Entities, Seventeenth Edition, McGraw-Hill Higher Education, 2016.

INTERMEDIATE ACCOUNTING TEXTBOOKS

Gordon, Raedy, and Sannella, Intermediate Accounting, First Edition, Pearson, 2016.

Chapter
1 -
The Financial Reporting Environment - SU 1
Chapter
2 -
The Theory Underlying Financial Reporting - SU 1
Chapter
3 -
Judgment and Applied Financial Accounting Research - N/A
Chapter
4 -
Review of the Accounting Cycle - SU 2
Chapter
5 -
Statements of Net Income and Comprehensive Income - SU 3
Chapter
6 -
Statements of Financial Position and Cash Flows and the Annual Report - 1.8, SUs 5-15, SUs 17-20
Chapter
7 -
Accounting and the Time Value of Money - SU 4
Chapter
8 -
Revenue Recognition - SU 21, SU 29
Chapter
9 -
Cash and Receivables - SU 5
Chapter
10 -
Short-Term Operating Assets - Inventory - SU 6
Chapter
11 -
Acquisition, Cost Allocation, and Derecognition of Long-Term Operating Assets - SU 7
Chapter
12 -
Departures from Historical Cost of Long-Term Operating Assets - SU 7, SU 8
Chapter
13 -
Operating Liabilities and Contingencies - SU 11
Chapter
14 -
Financing Liabilities - SU 12
Chapter
15 -
Accounting for Stockholders’ Equity - SU 15
Chapter
16 -
Investing Assets - SU 10
Chapter
17 -
Accounting for Income Taxes - SU 17
Chapter
18 -
Accounting for Leases - SU 14
Chapter
19 -
Accounting for Employee Compensation and Benefits - SU 13
Chapter
20 -
Earnings Per Share - SU 16
Chapter
21 -
Accounting Changes and Errors - SU 18
Chapter
22 -
The Statement of Cash Flows Revisited - SU 19

Kieso, Weygandt, and Warfield, Intermediate Accounting, Sixteenth Edition, Wiley, 2016.

Chapter
1 -
Financial Accounting and Accounting Standards - 1.7-1.9
Chapter
2 -
Conceptual Framework Underlying Financial Accounting - 1.1-1.5
Chapter
3 -
The Accounting Information System - 2.1-2.4
Chapter
4 -
Income Statement and Related Information - SU 3
Chapter
5 -
Balance Sheet and Statement of Cash Flows - 1.4, SU 19
Chapter
6 -
Accounting and the Time Value of Money - SU 4
Chapter
7 -
Cash and Receivables - 5.2-5.6
Chapter
8 -
Valuation of Inventories: A Cost-Basis Approach - 6.1-6.4
Chapter
9 -
Inventories: Additional Valuation Issues - 6.5-6.7
Chapter
10 -
Acquisition and Disposition of Property, Plant, and Equipment - SU 7
Chapter
11 -
Depreciation, Impairments, and Depletion - 7.4, SU 8
Chapter
12 -
Intangible Assets - SU 9
Chapter
13 -
Current Liabilities and Contingencies - SU 11
Chapter
14 -
Long-Term Liabilities - SU 12
Chapter
15 -
Stockholders’ Equity - SU 15
Chapter
16 -
Dilutive Securities and Earnings per Share - SU 16
Chapter
17 -
Investments - SU 10
Chapter
18 -
Revenue Recognition - 1.5, SU 21, SU 29
Chapter
19 -
Accounting for Income Taxes - SU 17
Chapter
20 -
Accounting for Pensions and Postretirement Benefits - 11.4, SU 13
Chapter
21 -
Accounting for Leases - SU 14
Chapter
22 -
Accounting Changes and Error Analysis - SU 18, 25.3
Chapter
23 -
Statement of Cash Flows - SU 19
Chapter
24 -
Full Disclosure in Financial Reporting - SU 20

Needles and Powers, Financial Accounting, Eleventh Edition, South-Western College Publishing, 2012.

Chapter
1 -
Uses of Accounting Information and the Financial Statements - 1.2, 1.4, 1.7-1.8, 2.1
Chapter
2 -
Analyzing Business Transactions - SU 2
Chapter
3 -
Measuring Business Income - SU 3, SU 21, SU 29
Chapter
4 -
Financial Reporting and Analysis - SU 20, SU 22
Chapter
5 -
The Operating Cycle and Merchandising Operations - 6.1
Chapter
6 -
Inventories - SU 6
Chapter
7 -
Cash and Receivables - 5.2-5.6
Chapter
8 -
Current Liabilities and Fair Value Accounting - 1.6, SU 4, SU 11
Chapter
9 -
Long-Term Assets - SUs 7-9
Chapter
10 -
Long-Term Liabilities - SU 12
Chapter
11 -
Stockholders’ Equity - SU 15
Chapter
12 -
The Statement of Cash Flows - SU 19
Chapter
13 -
Financial Performance Measurement - SU 22
Chapter
14 -
Investments - SU 10

Nikolai, Bazley, and Jones, Intermediate Accounting, Eleventh Edition, South-Western College Publishing, 2010.

Part I - Financial Reporting: Concepts, Financial Statements, and Related Disclosures
Chapter
1 -
The Environment of Financial Reporting - 1.7-1.9
Chapter
2 -
Financial Reporting: Its Conceptual Framework - 1.1-1.5
Chapter
3 -
Review of a Company’s Accounting System - 2.1-2.4
Chapter
4 -
The Balance Sheet and the Statement of Changes in Stockholders’ Equity - 15.6
Chapter
5 -
The Income Statement and the Statement of Cash Flows - SU 3, SU 19
Chapter
6 -
Additional Aspects of Financial Reporting and Financial Analysis - SU 20, SU 22
Part II - Financial Reporting: Asset Valuation and Income Measurement
Chapter
7 -
Cash and Receivables - 5.2-5.6
Chapter
8 -
Inventories: Cost Measurement and Flow Assumptions - 6.1-6.4
Chapter
9 -
Inventories: Special Valuation Issues - 6.5-6.7
Chapter
10 -
Property, Plant, and Equipment: Acquisition and Disposal - SU 7
Chapter
11 -
Depreciation and Depletion - SU 8
Chapter
12 -
Intangibles - SU 9
Part III - Financial Reporting: Valuation of Liabilities and Investments
Chapter
13 -
Current Liabilities and Contingencies - SU 11
Chapter
14 -
Long-Term Liabilities and Receivables - 5.5, SU 12
Chapter
15 -
Investments - SU 10
Part IV - Financial Reporting: Stockholders’ Equity
Chapter
16 -
Contributed Capital - SU 15
Chapter
17 -
Earnings Per Share and Retained Earnings - 15.6, SU 16
Part V - Financial Reporting: Special Topics
Chapter
18 -
Income Recognition and Measurement of Net Assets - 1.5, SU 21, SU 29
Chapter
19 -
Accounting for Income Taxes - SU 17
Chapter
20 -
Accounting for Postemployment Benefits - 11.4, SU 13
Chapter
21 -
Accounting for Leases - SU 14
Chapter
22 -
The Statement of Cash Flows - SU 19
Chapter
23 -
Accounting Changes and Errors - SU 18

Nobles, Mattison, and Matsumura, Horngren’s Accounting: The Financial Chapters, Eleventh Edition, Prentice Hall, 2016.

Chapter
1 -
Accounting and the Business Environment - SU 1
Chapter
2 -
Recording Business Transactions - SU 2
Chapter
3 -
The Adjusting Process - SU 2
Chapter
4 -
Completing the Accounting Cycle - SU 2
Chapter
5 -
Merchandising Operations - 6.1
Chapter
6 -
Merchandise Inventory - SU 6
Chapter
7 -
Accounting Information Systems - 2.1-2.4
Chapter
8 -
Internal Control and Cash - 5.2
Chapter
9 -
Receivables - 5.3-5.6
Chapter
10 -
Plant Assets, Natural Resources, and Intangibles - SUs 7-9
Chapter
11 -
Current Liabilities and Payroll - SU 11
Chapter
12 -
Partnerships - SU 23
Chapter
13 -
Corporations - SU 3, SU 15
Chapter
14 -
Long-Term Liabilities - SU 12
Chapter
15 -
Investments - SU 10
Chapter
16 -
The Statement of Cash Flows - SU 19
Chapter
17 -
Financial Statement Analysis - SU 22

Revsine, Collins, Johnson, Mittelstaedt, and Soffer, Financial Reporting & Analysis, Sixth Edition, McGraw-Hill, 2015.

Chapter
1 -
The Economic and Institutional Setting for Financial Reporting - 1.7-1.9
Chapter
2 -
Accrual Accounting and Income Determination - 1.1-1.5, SU 2
Chapter
3 -
Additional Topics in Income Determination - SU 3, SU 21, SU 29
Chapter
4 -
Structure of the Balance Sheet and Statement of Cash Flows - 5.1, 11.1, SU 15, SUs 19-20
Chapter
5 -
Essentials of Financial Statement Analysis - SU 22
Chapter
6 -
The Role of Financial Information in Valuation and Credit Risk Assessment - 1.6
Chapter
7 -
The Role of Financial Information in Contracting - N/A
Chapter
8 -
Receivables - 5.3-5.6
Chapter
9 -
Inventories - SU 6
Chapter
10 -
Long-Lived Assets - SUs 7-9
Chapter
11 -
Financial Instruments as Liabilities - SUs 11-12, 10.6, 26.2
Chapter
12 -
Financial Reporting for Leases - SU 14
Chapter
13 -
Income Tax Reporting - SU 17
Chapter
14 -
Pensions and Postretirement Benefits - SU 13
Chapter
15 -
Financial Reporting for Owners' Equity - SU 15
Chapter
16 -
Intercorporate Equity Investments - SU 10, SU 24
Chapter
17 -
Statement of Cash Flows - SU 19
Appendix -
Time Value of Money - SU 4

Spiceland, Sepe, Nelson, and Thomas, Intermediate Accounting, Eighth Edition, McGraw-Hill, 2015.

Chapter
1 -
Environment and Theoretical Structure of Financial Accounting - SU 1
Chapter
2 -
Review of the Accounting Process - 2.1-2.4
Chapter
3 -
The Balance Sheet and Financial Disclosures - 1.4, SU 20
Chapter
4 -
The Income Statement, Comprehensive Income, and the Statement of Cash Flows - SU 3, SU 19
Chapter
5 -
Revenue Recognition and Profitability Analysis - 1.5, SU 3, SU 21, 22.5, SU 29
Chapter
6 -
Time Value of Money Concepts - SU 4
Chapter
7 -
Cash and Receivables - 5.2-5.6
Chapter
8 -
Inventories: Measurement - 6.1-6.5
Chapter
9 -
Inventories: Additional Issues - 6.6-6.8
Chapter
10 -
Property, Plant, and Equipment and Intangible Assets: Acquisition and Disposition - SU 7, SU 9
Chapter
11 -
Property, Plant, and Equipment and Intangible Assets: Utilization and Impairment - 7.3-7.4, SU 8
Chapter
12 -
Investments - SU 10
Chapter
13 -
Current Liabilities and Contingencies - SU 11
Chapter
14 -
Bonds and Long-Term Notes - SU 12
Chapter
15 -
Leases - SU 14
Chapter
16 -
Accounting for Income Taxes - SU 17
Chapter
17 -
Pensions and Other Postretirement Benefits - 11.4, SU 13
Chapter
18 -
Shareholders’ Equity - SU 15
Chapter
19 -
Share-Based Compensation and Earnings Per Share - 13.3, SU 16
Chapter
20 -
Accounting Changes and Error Corrections - SU 18
Chapter
21 -
Statement of Cash Flows Revisited - SU 19

Stice and Stice, Intermediate Accounting, Nineteenth Edition, South-Western College Publishing, 2014.

Chapter
1 -
Financial Reporting - SU 1
Chapter
2 -
A Review of the Accounting Cycle - 2.1-2.4
Chapter
3 -
The Balance Sheet and Notes to the Financial Statements - 1.4, SU 20
Chapter
4 -
The Income Statement - SU 3
Chapter
5 -
Statement of Cash Flows and Articulation - SU 19
Chapter
6 -
Earnings Management - N/A
Chapter
7 -
The Revenue/Receivables/Cash Cycle - 5.2-5.5, SU 21, SU 29
Chapter
8 -
Revenue Recognition - 1.5, SU 21
Chapter
9 -
Inventory and Cost of Goods Sold - SU 6
Chapter
10 -
Investments in Noncurrent Operating Assets -- Acquisition - 7.1-7.3, SU 9
Chapter
11 -
Investments in Noncurrent Operating Assets -- Utilization and Retirement - 7.4-7.6, SU 8
Chapter
12 -
Debt Financing - SUs 11-12
Chapter
13 -
Equity Financing - SU 15
Chapter
14 -
Investments in Debt and Equity Securities - SU 10
Chapter
15 -
Leases - SU 14
Chapter
16 -
Income Taxes - SU 17
Chapter
17 -
Employee Compensation -- Payroll, Pensions, and Other Compensation Issues - 11.4, SU 13
Chapter
18 -
Earnings per Share - SU 16
Chapter
19 -
Derivatives, Contingencies, Business Segments, and Interim Reports - 10.6, 11.5, 20.4, SU 25
Chapter
20 -
Accounting Changes and Error Corrections - SU 18
Chapter
21 -
Statement of Cash Flows Revisited - SU 19
Chapter
22 -
Accounting in a Global Market - SU 26
Chapter
23 -
Analysis of Financial Statements - SU 22

Wahlen, Jones, and Pagach, Intermediate Accounting: Reporting and Analysis, Second Edition, Cengage Learning, 2017.

Part I: Financial Reporting and Statements: Objectives, Concepts, and Analysis
Chapter
1 -
The Demand for and Supply of Financial Accounting Information - 1.1-1.2
Chapter
2 -
Financial Reporting: Its Conceptual Framework - 1.1-1.5
Chapter
3 -
Review of a Company’s Accounting System - 2.1-2.3
Chapter
4 -
The Balance Sheet and the Statement of Shareholders’ Equity - 1.5-1.6, 5.1, 15.6
Chapter
5 -
The Income Statement and the Statement of Cash Flows - SU 3, SU 19
Module
  -
Time Value of Money - SU 4
Part II: Business Operating Activities
Chapter
6 -
Cash and Receivables - SU 5
Chapter
7 -
Inventories: Cost Measurement and Flow Assumptions - 6.1-6.5
Chapter
8 -
Inventories: Special Valuation Issues - 6.6-6.8
Chapter
9 -
Current Liabilities and Contingent Obligations - SU 11
Part III: Investing Activities
Chapter
10 -
Property, Plant, and Equipment: Acquisition and Subsequent Investments - 7.1-7.4, 7.6
Chapter
11 -
Depreciation, Depletion, Impairment, and Disposal - 7.5, SU 8
Chapter
12 -
Intangibles - SU 9
Chapter
13 -
Investments and Long-Term Receivables - 5.5, SU 10
Part IV: Financing Activities
Chapter
14 -
Financing Liabilities: Bonds and Long-Term Notes Payable - SU 12
Chapter
15 -
Contributed Capital - SU 15
Chapter
16 -
Retained Earnings and Earnings Per Share - 15.2-15.4, SU 16
Part V: Special Topics in Financial Reporting
Chapter
17 -
Advanced Issues in Revenue Recognition - 22.1-22.3, SU 29
Chapter
18 -
Accounting for Income Taxes - SU 17
Chapter
19 -
Accounting for Post-Retirement Benefits - 11.4, SU 13
Chapter
20 -
Accounting for Leases - SU 14
Chapter
21 -
The Statement of Cash Flows - SU 19
Chapter
22 -
Accounting for Changes and Errors - SU 18

Warren, Reeve, and Duchac, Corporate Financial Accounting, Fourteenth Edition, Cengage Learning, 2017.

Chapter
1 -
Introduction to Accounting and Business - SU 1
Chapter
2 -
Analyzing Transactions - SU 2
Chapter
3 -
The Adjusting Process - SU 2
Chapter
4 -
Completing the Accounting Cycle - SU 2
Chapter
5 -
Accounting for Merchandising Businesses - 6.1
Chapter
6 -
Inventories - SU 6
Chapter
7 -
Internal Control and Cash - 5.2
Chapter
8 -
Receivables - 5.3-5.6
Chapter
9 -
Long-Term Assets: Fixed and Intangible - SUs 7-9
Chapter
10 -
Liabilities: Current, Installment Notes, and Contingencies - SU 11
Chapter
11 -
Liabilities: Bonds Payable - N/A
Chapter
12 -
Corporations: Organization, Stock Transactions, and Dividends - SU 15
Chapter
13 -
Statement of Cash Flows - SU 19
Chapter
14 -
Financial Statement Analysis - SU 22

ADVANCED ACCOUNTING TEXTBOOKS

Beams, Anthony, Bettinghaus, and Smith, Advanced Accounting, Twelfth Edition, Prentice Hall, 2015.

Chapter
1 -
Business Combinations - 24.1-24.5
Chapter
2 -
Stock Investments – Investor Accounting and Reporting - 10.1-10.3
Chapter
3 -
An Introduction to Consolidated Financial Statements - 24.5-24.8
Chapter
4 -
Consolidation Techniques and Procedures - 24.5-24.8
Chapter
5 -
Intercompany Profit Transactions – Inventories - 24.5, 24.8
Chapter
6 -
Intercompany Profit Transactions – Plant Assets - 24.5, 24.8
Chapter
7 -
Intercompany Profit Transactions – Bonds - 24.5, 24.8
Chapter
8 -
Consolidations – Changes in Ownership Interests - N/A
Chapter
9 -
Indirect and Mutual Holdings - N/A
Chapter
10 -
Subsidiary Preferred Stock, Consolidated Earnings per Share, and Consolidated Income Taxation - N/A
Chapter
11 -
Consolidation Theories, Push-Down Accounting, and Corporate Joint Ventures - 24.1, 24.3-24.5
Chapter
12 -
Derivatives and Foreign Currency: Concepts and Common Transactions - 10.6, SU 26
Chapter
13 -
Accounting for Derivatives and Hedging Activities - 10.6, SU 26
Chapter
14 -
Foreign Currency Financial Statements - SU 26
Chapter
15 -
Segment and Interim Financial Reporting - 20.4, SU 25
Chapter
16 -
Partnerships – Formation, Operations, and Changes in Ownership Interests - SU 23
Chapter
17 -
Partnership Liquidation - 23.5
Chapter
18 -
Corporate Liquidations and Reorganizations - N/A
Chapter
19 -
An Introduction to Accounting for State and Local Governmental Units - 27.1-27.3
Chapter
20 -
Accounting for State and Local Governmental Units – Governmental Funds - 27.4-27.9
Chapter
21 -
Accounting for State and Local Governmental Units – Proprietary and Fiduciary Funds - 27.10-27.11
Chapter
22 -
Accounting for Not-for-Profit Organizations - SU 28
Chapter
23 -
Estates and Trusts - N/A

Christensen, Cottrell, and Budd, Advanced Financial Accounting, Eleventh Edition, McGraw-Hill, 2016.

Chapter
1 -
Intercorporate Acquisitions and Investments in Other Entities - 24.1
Chapter
2 -
Reporting Intercorporate Investments and Consolidation of Wholly Owned Subsidiaries with No Differential - 24.2-24.4
Chapter
3 -
The Reporting Entity and the Consolidation of Less-Than-Wholly-Owned Subsidiaries with No Differential - 24.2-24.4
Chapter
4 -
Consolidation of Wholly Owned Subsidiaries Acquired at More Than Book Value - 24.1-24.2
Chapter
5 -
Consolidation of Less-than-Wholly-Owned Subsidiaries Acquired at More Than Book Value - 24.1-24.2
Chapter
6 -
Intercompany Inventory Transactions - 24.5, 24.8
Chapter
7 -
Intercompany Transfers of Services and Noncurrent Assets - 25.5, 24.8
Chapter
8 -
Intercompany Indebtedness - 24.5, 24.8
Chapter
9 -
Consolidation Ownership Issues - 24.1-24.5
Chapter
10 -
Additional Consolidation Reporting Issues - 24.4-24.8
Chapter
11 -
Multinational Accounting: Foreign Currency Transactions and Financial Instruments - SU 26
Chapter
12 -
Multinational Accounting: Issues in Financial Reporting and Translation of Foreign Entity Statements - SU 26
Chapter
13 -
Segment and Interim Reporting - 20.4, SU 25
Chapter
14 -
SEC Reporting - 1.8
Chapter
15 -
Partnerships: Formation, Operation, and Changes in Membership - SU 23
Chapter
16 -
Partnerships: Liquidation - 23.5
Chapter
17 -
Governmental Entities: Introduction and General Fund Accounting - 27.1-27.3
Chapter
18 -
Governmental Entities: Special Funds and Government-wide Financial Statements - SU 27
Chapter
19 -
Not-for-Profit Entities - SU 28
Chapter
20 -
Corporations in Financial Difficulty - N/A

Copley, Essentials of Accounting for Governmental and Not-for-Profit Organizations, Twelfth Edition, McGraw-Hill Irwin, 2015.

Chapter
1 -
Introduction to Accounting and Financial Reporting for Governmental and Not-for-Profit Organizations - 27.1-27.2, 28.1
Chapter
2 -
Overview of Financial Reporting for State and Local Governments - 27.7-27.11
Chapter
3 -
Modified Accrual Accounting: Including the Role of Fund Balances and Budgetary Authority - 27.3-27.6, 27.9
Chapter
4 -
Accounting for the General and Special Revenue Funds - 27.2-27.3
Chapter
5 -
Accounting for Other Governmental Fund Types: Capital Projects, Debt Service, and Permanent - 27.2-27.4
Chapter
6 -
Proprietary Funds - 27.10
Chapter
7 -
Fiduciary (Trust) Funds - 27.11
Chapter
8 -
Government-Wide Statements, Capital Assets, Long-Term Debt - 27.4, 27.8
Chapter
9 -
Accounting for Special-Purpose Entities, Including Public Colleges and Universities - 27.7
Chapter
10 -
Accounting for Private Not-for-Profit Organizations - 28.1-28.4
Chapter
11 -
College and University Accounting—Private Institutions - 28.1-28.4
Chapter
12 -
Accounting for Hospitals and Other Health Care Providers - 28.5
Chapter
13 -
Auditing, Tax-Exempt Organizations, and Evaluating Performance - SU 20
Chapter
14 -
Financial Reporting by the Federal Government - N/A

Fischer, Taylor, and Cheng, Advanced Accounting, Twelfth Edition, Cengage Learning, 2016.

Chapter
1 -
Business Combinations: New Rules for a Long-Standing Business Practice - 24.1
Chapter
2 -
Consolidated Statements: Date of Acquisition - 24.2-24.5
Chapter
3 -
Consolidated Statements: Subsequent to Acquisition - 24.5-24.8
Chapter
4 -
Intercompany Transactions: Merchandise, Plant Assets, and Notes - 24.5, 24.8
Chapter
5 -
Intercompany Transactions: Bonds and Leases - 24.5, 24.8
Chapter
6 -
Cash Flows, EPS, and Taxation - SU 16
Chapter
7 -
Special Issues in Accounting for an Investment in a Subsidiary - 24.6-24.8
Chapter
8 -
Subsidiary Equity Transactions; Indirect Subsidiary Ownership; and Subsidiary Ownership of Parent Shares - 24.5
Chapter
9 -
The International Accounting Environment - 3.5, SU 26
Chapter
10 -
Foreign Currency Transactions - 26.2
Chapter
11 -
Translation of Foreign Financial Statements - 26.1
Chapter
12 -
Interim Reporting and Disclosures about Segments of an Enterprise - 20.4, SU 25
Chapter
13 -
Partnerships: Characteristics, Formation, and Accounting for Activities - 23.1-23.2
Chapter
14 -
Partnerships: Ownership Changes and Liquidations - 23.3-23.5
Chapter
15 -
Governmental Accounting: The General Fund and the Account Groups - 27.1-27.2
Chapter
16 -
Governmental Accounting: Other Governmental Funds, Proprietary Funds, and Fiduciary Funds - 27.3-27.11
Chapter
17 -
Financial Reporting Issues - N/A
Chapter
18 -
Accounting for Private Not-for-Profit Organizations - 28.1-28.4
Chapter
19 -
Accounting for Not-for-Profit Colleges and Universities and Health Care Organizations - 28.5
Chapter
20 -
Estates and Trusts: Their Nature and the Accountant’s Role - N/A
Chapter
21 -
Debt Restructuring, Corporate Reorganizations, and Liquidations - 12.6

Freeman, Shoulders, Allison, and Smith, Governmental and Nonprofit Accounting, Tenth Edition, Prentice Hall, 2013.

Chapter
1 -
Governmental and Nonprofit Accounting Environment and Characteristics - 27.1, 27.3
Chapter
2 -
State and Local Government Accounting and Financial Reporting - 27.2, 27.3
Chapter
3 -
The General Fund and Special Revenue Funds - 27.9
Chapter
4 -
Budgeting, Budgetary Accounting, and Budgetary Reporting - 27.5
Chapter
5 -
Revenue Accounting–Governmental Funds - 27.9
Chapter
6 -
Expenditure Accounting–Governmental Funds - 27.9
Chapter
7 -
Capital Projects Funds - 27.9
Chapter
8 -
Debt Service Funds - 27.9
Chapter
9 -
General Capital Assets; General Long-Term Liabilities; Permanent Funds - 27.4, 27.9
Chapter
10 -
Enterprise Funds - 27.10
Chapter
11 -
Internal Service Funds - 27.10
Chapter
12 -
Trust and Agency (Fiduciary) Funds - 27.11
Chapter
13 -
Financial Reporting: The Basic Financial Statements and Required Supplementary Information - 27.8-27.11
Chapter
14 -
Financial Reporting: Deriving Government-Wide Financial Statements and Required Reconciliations - 27.8
Chapter
15 -
Financial Reporting: The Comprehensive Annual Financial Report and the Financial Reporting Entity - 27.7
Chapter
16 -
Non-SLG Not-for-Profit Organizations - 28.1-28.4
Chapter
17 -
Accounting for Colleges and Universities - 28.2, 28.3, 28.4
Chapter
18 -
Accounting for Health Care Organizations - 28.5
Chapter
19 -
Federal Government Accounting - N/A
Chapter
20 -
Auditing Governments and Not-for-Profit Organizations - N/A

Granof, Government and Not-for-Profit Accounting: Concepts and Practices, Seventh Edition, Wiley, 2016.

Chapter
1 -
The Government and Not-for-Profit Environment - 27.1, 28.1
Chapter
2 -
Fund Accounting - 27.2, 27.12
Chapter
3 -
Issues of Budgeting and Control - 27.5
Chapter
4 -
Recognizing Revenues in Governmental Funds - 27.6
Chapter
5 -
Recognizing Expenditures in Governmental Funds - 27.6
Chapter
6 -
Accounting for Capital Projects and Debt Service - 27.2, 27.6
Chapter
7 -
Capital Assets and Investments in Marketable Securities - 27.4
Chapter
8 -
Long-Term Obligations - 27.4
Chapter
9 -
Business-Type Activities - 27.2, 27.10
Chapter
10 -
Fiduciary Funds and Permanent Funds - 27.2, 27.11
Chapter
11 -
Issues of Reporting, Disclosure, and Financial Analysis - 27.7-27.9
Chapter
12 -
Not-for-Profit Organizations - 28.1-28.4
Chapter
13 -
Colleges and Universities - 28.1-28.4
Chapter
14 -
Health Care Providers - 28.5
Chapter
15 -
Managing for Results - 27.5
Chapter
16 -
Auditing Governments and Not-for-Profit Organizations - SU 20
Chapter
17 -
Federal Government Accounting - N/A

Halsey and Hopkins, Advanced Accounting, Second Edition, Cambridge Business Publishers, 2013.

Chapter
1 -
Accounting for Intercorporate Investments - SU 24
Chapter
2 -
Introduction to Business Combinations and the Consolidation Process - 24.1-24.5
Chapter
3 -
Consolidated Financial Statements Subsequent to the Date of Acquisition - 24.5-24.8
Chapter
4 -
Consolidated Financial Statements and Intercompany Transactions - 24.5, 24.8
Chapter
5 -
Consolidated Financial Statements with Less than 100% Ownership - SU 24
Chapter
6 -
Consolidation of Variable Interest Entities and Other Intercompany Investments - 24.5-24.8
Chapter
7 -
Accounting for Foreign Currency Transactions and Derivatives - 10.6, SU 26
Chapter
8 -
Consolidation of Foreign Subsidiaries - SU 26
Chapter
9 -
Government Accounting: Fund-Based Financial Statements - SU 27
Chapter
10 -
Government Accounting: Government-Wide Financial Statements - 27.7-27.8
Chapter
11 -
Accounting for Not-for-Profit Organizations - SU 28
Chapter
12 -
Segment Disclosures and Interim Financial Reporting - 20.4, SU 25
Chapter
13 -
Accounting for Partnerships - SU 23

Hamlen, Huefner, and Largay, Advanced Accounting, Third Edition, Cambridge Business Publishers, 2015.

Chapter
1 -
Intercorporate Investments: An Overview - SU 24
Chapter
2 -
Mergers and Acquisitions - SU 24
Chapter
3 -
Consolidated Financial Statements: Date of Acquisition - 24.2-24.5
Chapter
4 -
Consolidated Financial Statements Subsequent to Acquisition - 24.5-24.8
Chapter
5 -
Consolidated Financial Statements: Outside Interests - 24.5-24.8
Chapter
6 -
Consolidated Financial Statements: Intercompany Transactions - 24.5, 24.8
Chapter
7 -
Consolidating Foreign Currency Financial Statements - SU 26
Chapter
8 -
Foreign Currency Transactions and Hedging - 10.6, SU 26
Chapter
9 -
Futures, Options and Interest Rate Swaps - 10.6
Chapter
10 -
State and Local Governments: Introduction and General Fund Transactions - SU 27
Chapter
11 -
State and Local Governments: Other Transactions - SU 27
Chapter
12 -
State and Local Governments: External Financial Reporting - SU 27
Chapter
13 -
Private Not-For-Profit Organizations - SU 28
Chapter
14 -
Partnership Accounting and Reporting - SU 23
Chapter
15 -
Bankruptcy and Reorganization - N/A
Chapter
16 -
The SEC and Financial Reporting - N/A

Hoyle, Schaefer, and Doupnik, Advanced Accounting, Twelfth Edition, McGraw-Hill, 2015.

Chapter
1 -
The Equity Method of Accounting for Investments - 10.3
Chapter
2 -
Consolidation of Financial Information - SU 24
Chapter
3 -
Consolidations – Subsequent to the Date of Acquisition - 24.5-24.8
Chapter
4 -
Consolidated Financial Statements and Outside Ownership - 24.5-24.8
Chapter
5 -
Consolidated Financial Statements – Intra-Entity Asset Transactions - 24.5, 24.8
Chapter
6 -
Variable Interest Entities, Intra-Entity Debt, Consolidated Cash Flows, and Other Issues - 24.5, 24.8-24.9
Chapter
7 -
Consolidated Financial Statements – Ownership Patterns and Income Taxes - N/A
Chapter
8 -
Segment and Interim Reporting - 20.4, SU 25
Chapter
9 -
Foreign Currency Transactions and Hedging Foreign Exchange Risk - SU 26
Chapter
10 -
Translation of Foreign Currency Financial Statements - 26.1
Chapter
11 -
Worldwide Accounting Diversity and International Accounting Standards - N/A
Chapter
12 -
Financial Reporting and the Securities and Exchange Commission - 1.8
Chapter
13 -
Accounting for Legal Reorganizations and Liquidations - N/A
Chapter
14 -
Partnerships: Formation and Operation - 23.1-23.4
Chapter
15 -
Partnerships: Termination and Liquidation - 23.5
Chapter
16 -
Accounting for State and Local Governments, Part I - SU 27
Chapter
17 -
Accounting for State and Local Governments, Part II - SU 27
Chapter
18 -
Accounting and Reporting for Private Not-for-Profit Organizations - SU 28
Chapter
19 -
Accounting for Estates and Trusts - N/A

Hoyle, Schaefer, and Doupnik, Fundamentals of Advanced Accounting, Sixth Edition, McGraw-Hill, 2015.

Chapter
1 -
The Equity Method of Accounting for Investments - 10.3
Chapter
2 -
Consolidation of Financial Information - SU 24
Chapter
3 -
Consolidations – Subsequent to the Date of Acquisition - 24.5-24.8
Chapter
4 -
Consolidated Financial Statements and Outside Ownership - 24.1-24.5
Chapter
5 -
Consolidated Financial Statements – Intra-Entity Asset Transactions - 24.5, 24.8
Chapter
6 -
Variable Interest Entities, Intra-Entity Debt, Consolidated Cash Flows, and Other Issues - 24.5-24.9
Chapter
7 -
Foreign Currency Transactions and Hedging Foreign Exchange Risk - 10.6, 26.2
Chapter
8 -
Translation of Foreign Currency Financial Statements - 26.1
Chapter
9 -
Partnerships: Formation and Operation - 23.1-23.4
Chapter
10 -
Partnerships: Termination and Liquidation - 23.4-23.5
Chapter
11 -
Accounting for State and Local Governments, Part I - SU 27
Chapter
12 -
Accounting for State and Local Governments, Part II - SU 27

Jeter and Chaney, Advanced Accounting, Sixth Edition, Wiley, 2015.

Part I - Accounting for Mergers, Acquisitions, and Liquidations
Chapter
1 -
Introduction to Business Combinations and the Conceptual Framework - 24.1
Chapter
2 -
Accounting for Business Combinations - SU 24
Chapter
3 -
Consolidated Financial Statements -- Date of Acquisition - 24.2-24.5
Chapter
4 -
Consolidated Financial Statements After Acquisition - 24.5-24.8
Chapter
5 -
Allocation and Depreciation of Differences Between Implied and Book Value - 24.2-24.3
Chapter
6 -
Elimination of Unrealized Profit on Intercompany Sales of Inventory - 24.5, 24.8
Chapter
7 -
Elimination of Unrealized Gains or Losses on Intercompany Sales of Property and Equipment - 24.5, 24.8
Chapter
8 -
Changes in Ownership Interest - N/A
Chapter
9 -
Intercompany Bond Holdings and Miscellaneous Topics -- Consolidated Financial Statements - 24.5, 24.8
Chapter
10 -
Insolvency -- Liquidation and Reorganization - N/A
Part II - Accounting in the International Marketplace
Chapter
11 -
International Financial Reporting Standards - 1.9, 3.5
Chapter
12 -
Accounting for Foreign Currency Transactions and Hedging Foreign Exchange Risk - 10.6, SU 26
Chapter
13 -
Translation of Financial Statements of Foreign Affiliates - 26.1
Chapter
14 -
Reporting for Segments and for Interim Financial Periods - 20.4, SU 25
Part III - Partnership Accounting
Chapter
15 -
Partnerships: Formation, Operation, and Ownership Changes - 23.1-23.4
Chapter
16 -
Partnership Liquidation - 23.5
Part IV - Fund and Nonprofit Accounting
Chapter
17 -
Introduction to Fund Accounting - SU 27
Chapter
18 -
Introduction to Accounting for State and Local Governmental Units - SU 27
Chapter
19 -
Accounting for Nongovernment-Nonbusiness Organizations: Colleges and Universities, Hospitals, and Other Health Care Organizations - SU 28

Reck, Lowensohn, and Wilson, Accounting for Governmental & Nonprofit Entities, Seventeenth Edition, McGraw-Hill Higher Education, 2016.

Chapter
1 -
Introduction to Accounting and Financial Reporting for Governmental and Not-for-Profit Entities - 27.1, 28.1
Chapter
2 -
Principles of Accounting and Financial Reporting for State and Local Governments - 27.2, 27.3
Chapter
3 -
Governmental Operating Statement Accounts; Budgetary Accounting - 27.5, 27.8
Chapter
4 -
Accounting for Governmental Operating Activities -- Illustrative Transactions and Financial Statements - 27.6, 27.8, 27.9, 27.12
Chapter
5 -
Accounting for General Capital Assets and Capital Projects - 27.4
Chapter
6 -
Accounting for General Long-term Liabilities and Debt Service - 27.4
Chapter
7 -
Accounting for the Business-type Activities of State and Local Governments - 27.10
Chapter
8 -
Accounting for Fiduciary Activities -- Agency and Trust Funds - 27.11
Chapter
9 -
Financial Reporting of State and Local Governments - 27.7-27.9
Chapter
10 -
Analysis of Governmental Financial Performance - N/A
Chapter
11 -
Auditing of Governmental and Not-for-Profit Organizations - N/A
Chapter
12 -
Budgeting and Performance Measurement - N/A
Chapter
13 -
Accounting for Not-for-Profit Organizations - 28.1-28.4
Chapter
14 -
Not-for-Profit Organizations -- Regulatory, Taxation, and Performance Issues - N/A
Chapter
15 -
Accounting for Colleges and Universities - SU 27
Chapter
16 -
Accounting for Health Care Organizations - 28.5
Chapter
17 -
Accounting and Reporting for the Federal Government - N/A