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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 following texts 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.

Many intermediate and advanced financial accounting textbooks incorporate data analytics into the material throughout the text. Some include an appendix on data analytics. The following data analytics texts may also be helpful for cross-referencing textbook material to Study Unit 29.

Camm, Cochran, Fry, and Ohlmann, Business Analytics, Fourth Edition, Cengage Learning, 2021.

Lindell, Analytics and Big Data for Accountants, Second Edition, Wiley, 2020.

Richardson, Teeter, and Terrell, Data Analytics for Accounting, Third Edition, McGraw-Hill, 2023.

Richardson, Teeter, and Terrell, Introduction to Data Analytics for Accounting, McGraw-Hill, 2021.

INTERMEDIATE ACCOUNTING TEXTBOOKS

Gordon, Raedy, and Sannella, Intermediate Accounting, Third Edition, Pearson, 2022.

Hanlon, Hodder, Nelson, Roulstone, and Dragoo, Intermediate Accounting, Second Edition, Cambridge Business Publishers, 2020.

Kieso, Weygandt, and Warfield, Intermediate Accounting, Eighteenth Edition, Wiley, 2022.

Libby, Libby, and Hodge, Financial Accounting, Eleventh Edition, McGraw-Hill, 2023.

Miller-Nobles, Mattison, and Matsumura, Horngren’s Accounting: The Financial Chapters, Thirteenth Edition, Pearson, 2021.

Revsine, Collins, Johnson, Mittelstaedt, and Soffer, Financial Reporting and Analysis, Eighth Edition, McGraw-Hill, 2021.

Spiceland, Nelson, and Thomas, Intermediate Accounting, Eleventh Edition, McGraw-Hill, 2023.

Wahlen, Jones, and Pagach, Intermediate Accounting: Reporting and Analysis, Third Edition, Cengage Learning, 2020.

Warren and Jones, Corporate Financial Accounting, Sixteenth Edition, Cengage Learning, 2022.

ADVANCED ACCOUNTING TEXTBOOKS

Christensen, Cottrell, and Budd, Advanced Financial Accounting, Thirteenth Edition, McGraw-Hill, 2023.

Copley, Essentials of Accounting for Governmental and Not-for-Profit Organizations, Fourteenth Edition, McGraw-Hill, 2020.

Freeman, Shoulders, McSwain, and Scott, Governmental and Nonprofit Accounting, Eleventh Edition, Pearson, 2018.

Granof, Khumawala, and Calabrese, Government and Not-for-Profit Accounting: Concepts and Practices, Ninth Edition, Wiley, 2021.

Hamlen, Advanced Accounting, Fifth Edition, Cambridge Business Publishers, 2023.

Hopkins and Halsey, Advanced Accounting, Fifth Edition, Cambridge Business Publishers, 2023.

Hoyle, Schaefer, and Doupnik, Advanced Accounting, Fourteenth Edition, McGraw-Hill, 2021.

Hoyle, Schaefer, and Doupnik, Fundamentals of Advanced Accounting, Eighth Edition, McGraw-Hill, 2021.

Jeter and Chaney, Advanced Accounting, Seventh Edition, Wiley, 2019.

Patton, Patton, and Waymire, Accounting for Governmental and Nonprofit Organizations, Second Edition, Cambridge Business Publishers, 2022.

Reck, Lowensohn, and Neely, Accounting for Governmental & Nonprofit Entities, Nineteenth Edition, McGraw-Hill Education, 2022.

INTERMEDIATE ACCOUNTING TEXTBOOKS

Gordon, Raedy, and Sannella, Intermediate Accounting, Third Edition, Pearson, 2022.

Chapter
1 -
The Financial Reporting Environment - SU 1
Chapter
2 -
Financial Reporting Theory - 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 3, SU 21
Chapter
9 -
Short-Term Operating Assets: Cash and Receivables - 5.2-5.4
Chapter
10 -
Short-Term Operating Assets: Inventory - SU 6
Chapter
11 -
Long-Term Operating Assets: Acquisition, Cost Allocation, and Derecognition - SU 7
Chapter
12 -
Long-Term Operating Assets: Departures from Historical Cost - SUs 7-8
Chapter
13 -
Operating Liabilities and Contingencies - SU 11
Chapter
14 -
Financing Liabilities - SU 12
Chapter
15 -
Accounting for Stockholders’ Equity - SU 15
Chapter
16 -
Investments in Financial 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 Error Analysis - SU 18
Chapter
22 -
The Statement of Cash Flows - SU 19

Hanlon, Hodder, Nelson, Roulstone, and Dragoo, Intermediate Accounting, Second Edition, Cambridge Business Publishers, 2020.

Chapter
1 -
Accounting Environment and the Conceptual Framework - SU 1
Chapter
2 -
Accounting Information System - 2.1-2.4
Chapter
3 -
Income Statement and Comprehensive Income - SU 3
Chapter
4 -
Balance Sheet and Financial Reporting - 2.2, SU 20
Chapter
5 -
Statement of Cash Flows and Financial Analysis - SU 19, SU 22
Chapter
6 -
Time Value of Money - SU 4
Chapter
7 -
Revenue Recognition - SU 21
Chapter
8 -
Cash and Receivables - SU 5
Chapter
9 -
Inventory: Measurement - 6.1-6.5
Chapter
10 -
Inventory: Additional Issues - 6.6-6.7
Chapter
11 -
Property, Plant, and Equipment: Acquisition and Disposition - SU 7
Chapter
12 -
Depreciation, Impairments, and Depletion - 7.4, SU 8
Chapter
13 -
Intangible Assets and Goodwill - SU 9, 24.3
Chapter
14 -
Investments in Debt and Equity Securities - SU 10
Chapter
15 -
Current Liabilities and Contingencies - SU 11
Chapter
16 -
Long-Term Liabilities - SU 12
Chapter
17 -
Accounting for Leases - SU 14
Chapter
18 -
Income Taxes - SU 17
Chapter
19 -
Pensions and Postretirement Benefits - 13.1-13.2
Chapter
20 -
Stockholders’ Equity - SU 15
Chapter
21 -
Share-Based Compensation and Earnings per Share - 13.3, SU 16
Chapter
22 -
Statement of Cash Flows Revisited - SU 19
Appendix
C -
Data Analytics - SU 29

Kieso, Weygandt, and Warfield, Intermediate Accounting, Eighteenth Edition, Wiley, 2022.

Chapter
1 -
The Environment and Conceptual Framework of Financial Reporting - 1.1-1.5
Chapter
2 -
The Accounting Information System - 2.1-2.4
Chapter
3 -
Income Statement, Related Information, and Revenue Recognition - SU 3
Chapter
4 -
Balance Sheet and Statement of Cash Flows - SUs 5-15, SUs 17-20
Chapter
5 -
Accounting and the Time Value of Money - SU 4
Chapter
6 -
Cash and Receivables - 5.2-5.5
Chapter
7 -
Valuation of Inventories: A Cost-Basis Approach - 6.1-6.4
Chapter
8 -
Inventories: Additional Valuation Issues - 6.5-6.7
Chapter
9 -
Acquisition and Disposition of Property, Plant, and Equipment - SU 7
Chapter
10 -
Depreciation, Impairments, and Depletion - 7.4, SU 8
Chapter
11 -
Intangible Assets - SU 9
Chapter
12 -
Current Liabilities and Contingencies - SU 11
Chapter
13 -
Long-Term Liabilities - SU 12
Chapter
14 -
Stockholders’ Equity - SU 15
Chapter
15 -
Dilutive Securities and Earnings per Share - SU 16
Chapter
16 -
Investments - SU 10
Chapter
17 -
Revenue Recognition - 1.5, SU 21
Chapter
18 -
Accounting for Income Taxes - SU 17
Chapter
19 -
Accounting for Pensions and Postretirement Benefits - 11.4, SU 13
Chapter
20 -
Accounting for Leases - SU 14
Chapter
21 -
Accounting Changes and Error Analysis - SU 18, 25.3
Chapter
22 -
Statement of Cash Flows - SU 19
Chapter
23 -
Full Disclosure in Financial Reporting - SU 20

Libby, Libby, and Hodge, Financial Accounting, Eleventh Edition, McGraw-Hill, 2023.

Chapter
1 -
Financial Statements and Business Decisions - SU 1
Chapter
2 -
Investing and Financing Decisions and the Accounting System - SU 2, SU 10, SU 22
Chapter
3 -
Operating Decisions and the Accounting System - SU 2
Chapter
4 -
Adjustments, Financial Statements, and the Closing Process - 1.3, 2.5, SU 3, SU 18
Chapter
5 -
Communicating and Interpreting Accounting Information - SU 1, SU 22
Chapter
6 -
Reporting and Interpreting Sales Revenue, Receivables, and Cash - SU 5, SU 21
Chapter
7 -
Reporting and Interpreting Cost of Goods Sold and Inventory - SU 6
Chapter
8 -
Reporting and Interpreting Property, Plant, and Equipment; Intangibles; and Natural Resources - SUs 7-9
Chapter
9 -
Reporting and Interpreting Liabilities - SU 11, SU 12
Chapter
10 -
Reporting and Interpreting Bond Securities - SU 12
Chapter
11 -
Reporting and Interpreting Stockholders’ Equity - SU 15
Chapter
12 -
Statement of Cash Flows - SU 19
Chapter
13 -
Analyzing Financial Statements - SU 22
Appendix
A -
Reporting and Interpreting Investments in Other Corporations - SU 10
Appendix
B -
Target Corporation, Form 10-K Annual Report - 1.8
Appendix
C -
Walmart, Inc., Form 10-K Annual Report  - 1.8
Appendix
D -
Industry Ratio Report - SU 22
Appendix
E -
Present and Future Value Tables - SU 4

Miller-Nobles, Mattison, and Matsumura, Horngren’s Accounting: The Financial Chapters, Thirteenth Edition, Pearson, 2021.

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 - SU 6
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 - 5.3-5.5
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 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 and Analysis, Eighth Edition, McGraw-Hill, 2021.

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 -
Revenue Recognition - SU 3, SU 21
Chapter
4 -
Structure of the Balance Sheet and Statement of Cash Flows - SUs 5-15, SUs 17-20
Chapter
5 -
Accounting Changes and Restatements, Financial Statement Notes, and Non-GAAP Metrics - SU 18
Chapter
6 -
Essentials of Financial Statement Analysis - SU 22
Chapter
7 -
The Role of Financial Information in Valuation and Credit Risk Assessment - 1.6
Chapter
8 -
The Role of Financial Information in Contracting - N/A
Chapter
9 -
Receivables - 5.3-5.5
Chapter
10 -
Inventories - SU 6
Chapter
11 -
Long-Lived Assets - SUs 7-9
Chapter
12 -
Financial Instruments and Liabilities - SUs 10-12, 26.2
Chapter
13 -
Financial Reporting for Leases - SU 14
Chapter
14 -
Income Tax Reporting - SU 17
Chapter
15 -
Pensions and Postretirement Benefits - SU 13
Chapter
16 -
Financial Reporting for Owners’ Equity - SU 15
Chapter
17 -
Intercorporate Investments - SU 10, SU 24
Chapter
18 -
Accounting for Foreign Operations and Segment Reporting - 20.4
Chapter
19 -
Derivatives and Hedging - 10.7, SU 26
Chapter
20 -
Statement of Cash Flows - SU 19
Appendix
A -
Time Value of Money - SU 4
Appendix
B -
U.S. GAAP and IFRS Authoritative Literature - N/A
Appendix
C -
Common Financial Ratios - SU 22

Spiceland, Nelson, and Thomas, Intermediate Accounting, Eleventh Edition, McGraw-Hill, 2023.

Section 1: The Role of Accounting as an Information System
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 - 2.2, SU 20
Chapter
4 -
The Income Statement, Comprehensive Income, and the Statement of Cash Flows - SU 3, SU 19
Chapter
5 -
Time Value of Money Concepts - SU 4
Chapter
6 -
Revenue Recognition - 1.5, SU 21
Section 2: Assets
Chapter
7 -
Cash and Receivables - SU 5
Chapter
8 -
Inventories: Measurement - 6.1-6.5
Chapter
9 -
Inventories: Additional Issues - 6.6-6.7
Chapter
10 -
Property, Plant, and Equipment and Intangible Assets: Acquisition - 7.1, SU 9
Chapter
11 -
Property, Plant, and Equipment and Intangible Assets: Utilization and Disposition - 7.2-7.6, SUs 8-9
Chapter
12 -
Investments - SU 10
Section 3: Liabilities and Shareholders’ Equity
Chapter
13 -
Current Liabilities and Contingencies - SU 11
Chapter
14 -
Bonds and Long-Term Notes - 12.1, 12.3-12.5
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
Section 4: Additional Finance Reporting Issues
Chapter
19 -
Share-Based Compensation and Earnings Per Share - 13.3, SU 16
Chapter
20 -
Accounting Changes and Error Corrections - SU 18
Chapter
21 -
The Statement of Cash Flows Revisited - SU 19

Wahlen, Jones, and Pagach, Intermediate Accounting: Reporting and Analysis, Third Edition, Cengage Learning, 2020.

Part I: Financial Reporting and Statements: Objectives, Concepts, and Analysis
Chapter
1 -
The Demand for and Supply of Financial Accounting Information - SU 1
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 - SUs 5-15, SUs 17-18, SU 20
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 - 6.6-6.7
Chapter
9 -
Current Liabilities and Contingent Obligations - SU 11
Part III: Investing Activities
Chapter
10 -
Property, Plant, and Equipment: Acquisition and Subsequent Investments - 7.1-7.3, 7.5-7.6
Chapter
11 -
Depreciation, Depletion, Impairment, and Disposal - 7.4, SU 8
Chapter
12 -
Intangibles - SU 9
Chapter
13 -
Investments and Long-Term Receivables - 5.4, 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 - SU 21
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 and Jones, Corporate Financial Accounting, Sixteenth Edition, Cengage Learning, 2022.

Chapter
1 -
Introduction to Accounting and Business - SU 1
Chapter
2 -
Analyzing Transactions - SU 2
Chapter
3 -
The Adjusting Process - SU 2
Chapter
4 -
The Accounting Cycle - SU 2
Chapter
5 -
Accounting for Retail Businesses - 6.1
Chapter
6 -
Inventories - SU 6
Chapter
7 -
Internal Control and Cash - 5.2
Chapter
8 -
Receivables - 5.3-5.5
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 - 12.1-12.4
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

Christensen, Cottrell, and Budd, Advanced Financial Accounting, Thirteenth Edition, McGraw-Hill, 2023.

Chapter
1 -
Intercorporate Acquisitions and Investments in Other Entities - SU 10, SU 24
Chapter
2 -
Reporting Intercorporate Investments and Consolidation of Wholly Owned Subsidiaries with No Differential - SU 24
Chapter
3 -
The Reporting Entity and the Consolidation of Less-Than-Wholly-Owned Subsidiaries with No Differential - SU 24
Chapter
4 -
Consolidation of Wholly Owned Subsidiaries Acquired at More than Book Value - SU 24
Chapter
5 -
Consolidation of Less-than-Wholly-Owned Subsidiaries Acquired at More than Book Value - SU 24
Chapter
6 -
Intercompany Inventory Transactions - 24.8
Chapter
7 -
Intercompany Transfers of Services and Noncurrent Assets - 24.8
Chapter
8 -
Intercompany Indebtedness - 24.8
Chapter
9 -
Consolidation Ownership Issues - 24.1-24.2
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 Governmentwide 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, Fourteenth Edition, McGraw-Hill, 2020.

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 - 27.3-27.5, 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 - 27.2-27.3
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 -
Advanced Topics for State and Local Governments - 27.7
Chapter
10 -
Accounting for Private Not-for-Profit Organizations - 28.1-28.4
Chapter
11 -
College and University Accounting - 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

Freeman, Shoulders, McSwain, and Scott, Governmental and Nonprofit Accounting, Eleventh Edition, Pearson, 2018.

Chapter
1 -
Governmental and Nonprofit Accounting: Environment and Characteristics - 27.1, 28.1
Chapter
2 -
State and Local Government Accounting and Financial Reporting Model: The Foundation - 27.2, 27.3
Chapter
3 -
Budgeting, Budgetary Accounting, and Budgetary Reporting - 27.5
Chapter
4 -
The General Fund and Special Revenue Funds - 27.9
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: Introduction to Interfund-GCA-GLTL Accounting - 27.4, 27.9
Chapter
10 -
Enterprise Funds - 27.10
Chapter
11 -
Internal Service Funds - 27.10
Chapter
12 -
Trust and Agency (Fiduciary) Funds: Summary of Interfund-GCA-GLTL Accounting - 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, Khumawala, and Calabrese, Government and Not-for-Profit Accounting: Concepts and Practices, Ninth Edition, Wiley, 2021.

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 - 27.3, 27.6
Chapter
5 -
Recognizing Expenditures in Governmental Funds - 27.3, 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, 27.6
Chapter
8 -
Long-Term Obligations - 27.4
Chapter
9 -
Business-Type Activities - 27.2, 27.10
Chapter
10 -
Pensions and Other Fiduciary Activities - 27.2, 27.11
Chapter
11 -
Issues of Reporting, Disclosure, and Financial Analysis - 27.7-27.11
Chapter
12 -
Not-for-Profit Organizations - 28.1-28.4
Chapter
13 -
Colleges and Universities - N/A
Chapter
14 -
Health Care Providers - N/A
Chapter
15 -
Auditing Governments and Not-for-Profit Organizations - N/A
Chapter
16 -
Federal Government Accounting - N/A
Chapter
17 -
Managing for Results - N/A

Hamlen, Advanced Accounting, Fifth Edition, Cambridge Business Publishers, 2023.

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 - 10.7, SU 26
Chapter
9 -
Futures, Options and Interest Rate Swaps - 10.7
Chapter
10 -
State and Local Governments: Introduction and General Fund Transactions - 27.1-27.3, 27.6, 27.9
Chapter
11 -
State and Local Governments: Other Transactions - SU 27
Chapter
12 -
State and Local Governments: External Financial Reporting - 27.7-27.11
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
Appendix
A -
Data Analytics and Blockchain Technology - SU 29

Hopkins and Halsey, Advanced Accounting, Fifth Edition, Cambridge Business Publishers, 2023.

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 - 10.7, SU 26
Chapter
8 -
Consolidation of Foreign Subsidiaries - SU 26
Chapter
9 -
Government Accounting: Fund-Based Financial Statements - 27.7, 27.9-27.11
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
Appendix
A -
Data Analytics and Blockchain Technology - SU 29

Hoyle, Schaefer, and Doupnik, Advanced Accounting, Fourteenth Edition, McGraw-Hill, 2021.

Chapter
1 -
The Equity Method of Accounting for Investments - 10.4
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 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 - 23.4-23.5
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 Entities - SU 28
Chapter
19 -
Accounting for Estates and Trusts - N/A

Hoyle, Schaefer, and Doupnik, Fundamentals of Advanced Accounting, Eighth Edition, McGraw-Hill, 2021.

Chapter
1 -
The Equity Method of Accounting for Investments - 10.4
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 - 10.7, 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, Seventh Edition, Wiley, 2019.

Chapter
1 -
Introduction to Business Combinations and the Conceptual Framework - 1.1, 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 Values - 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
Chapter
11 -
International Financial Reporting Standards - 1.9
Chapter
12 -
Accounting for Foreign Currency Transactions and Hedging Foreign Exchange Risk - 10.7, 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
Chapter
15 -
Partnerships: Formation, Operation, and Ownership Changes - 23.1-23.4
Chapter
16 -
Partnership Liquidation - 23.4-23.5
Chapter
17 -
Introduction to Fund Accounting - 27.2
Chapter
18 -
Introduction to Accounting for State and Local Governmental Units - 27.1-27.3
Chapter
19 -
Accounting for Nongovernment Nonbusiness Organizations: Colleges and Universities, Hospitals and Other Health Care Organizations - SU 28

Patton, Patton, and Waymire, Accounting for Governmental and Nonprofit Organizations, Second Edition, Cambridge Business Publishers, 2022.

Chapter
1 -
Governmental and Nonprofit Accounting Environment and Characteristics - 27.1, 27.7
Chapter
2 -
The Use of Funds in Governmental Accounting - 27.2
Chapter
3 -
Budgetary Considerations in Governmental Accounting - 27.5
Chapter
4 -
An Introduction to General and Special Revenue Funds - 27.9
Chapter
5 -
General and Special Revenue Funds (Continued) - 27.9
Chapter
6 -
Capital Projects Funds, Debt Service Funds, and Permanent Funds - 27.9
Chapter
7 -
Proprietary Type Funds—Enterprise and Internal Service Funds - 27.10, 27.12
Chapter
8 -
Fiduciary Funds - 27.11
Chapter
9 -
Reporting Principles and Preparation of Fund Financial Statements - 27.3-27.4, 27.6-27.7, 27.12
Chapter
10 -
Government-Wide Financial Statements - 27.8
Chapter
11 -
Analysis of Financial Statements and Financial Condition - SU 22
Chapter
12 -
Federal Government Accounting and Reporting - N/A
Chapter
13 -
Accounting for Nonprofit Organizations - SU 28
Chapter
14 -
Accounting for Health Care Organizations - N/A
Chapter
15 -
Accounting for Colleges and Universities - 28.1-28.4
Chapter
16 -
Auditing Governmental and Nonprofit Organizations - N/A
Chapter
17 -
Fundamentals of Accounting - SU 2

Reck, Lowensohn, and Neely, Accounting for Governmental & Nonprofit Entities, Nineteenth Edition, McGraw-Hill Education, 2022.

Chapter
1 -
Introduction to Accounting and Financial Reporting for Government and Not-for-Profit Entities - 27.1-27.3, 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 - 27.6-27.12
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--Custodial and Trust Funds - 27.11
Chapter
9 -
Financial Reporting of State and Local Governments - 27.7-27.11
Chapter
10 -
Analysis of Governmental Financial Performance - N/A
Chapter
11 -
Auditing of Government and Not-for-Profit Organizations - N/A
Chapter
12 -
Budgeting and Performance Measurement - N/A
Chapter
13 -
Not-for-Profit Organizations--Regulatory, Taxation, and Performance Issues - N/A
Chapter
14 -
Accounting for Not-for-Profit Organizations - 28.1-28.4
Chapter
15 -
Accounting for Colleges and Universities - 28.1-28.4
Chapter
16 -
Accounting for Health Care Organizations - 28.5
Chapter
17 -
Accounting and Reporting for the Federal Government - N/A