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 |