ADVANCED ACCOUNTING

Beams, Floyd A; Anthony, Joseph H.; Bettinghaus, Bruce; Smith, Kenneth A.

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dc.contributor.author	Beams, Floyd A
dc.contributor.author	Anthony, Joseph H.
dc.contributor.author	Bettinghaus, Bruce
dc.contributor.author	Smith, Kenneth A.
dc.date.accessioned	2019-04-23T07:13:25Z
dc.date.available	2019-04-23T07:13:25Z
dc.date.issued	2016
dc.identifier.isbn	978-0-13-447214
dc.identifier.issn	978-1-292-21459-7
dc.identifier.issn	1-292-21459-7
dc.identifier.uri	http://hdl.handle.net/123456789/1200
dc.description	The difference between income from a subsidiary recognized on the books of the parent and dividends received represents the change in the investment account for the period. The $12,800 credit to the Investment in Son account reduces that account to its $176,000 beginning-of-the-period balance and establishes reciprocity between the investment	en_US
dc.description.abstract	In our workpaper format, we carry the controlling share of net income line down to the Retained Earnings Statement section of the worksheet without adjustment. We similarly carry the ending retained earnings row down to the Balance Sheet section, again without adjustments or eliminations. Notice too that each row in the workpaper generates the consolidated amounts by adding together the parent and subsidiary account balances and then adding or subtracting the adjustments and eliminations as appropriate.	en_US
dc.language.iso	en	en_US
dc.publisher	Pearson Education Limited 2018	en_US
dc.subject	Calculate consolidated balance sheet amounts with goodwill and noncontrolling interest	en_US
dc.subject	Prepare consolidated income statement three years after acquisition	en_US
dc.title	ADVANCED ACCOUNTING	en_US
dc.type	Book	en_US