Provides comprehensive coverage of advanced accounting topics in a clear and readable manner. The Fifth Edition deals with the following areas: business combinations, consolidated financial statements, equity methods of reporting investments, branches, foreign currency transactions, translation of financial statements of foreign affiliates, segment reporting and interim reporting, corporate reorganization and liquidation, partnerships, fund accounting and accounting for governmental units, accounting for nongovernmental and nonbusiness organizations, estates and trusts, installment sales, and consignment transactions. Offering maximum flexibility for instructors in selection and breadth of coverage, it has been updated to reflect the most recent pronouncements of the Financial Accounting Standards Board and Governmental Accounting Standards Board. Includes numerous exercise and problem material.
"Gr. 2-5. These two art activity books present a nice batch of ideas for working in either of these two mediums. In Crayons Pluckrose takes youngsters far beyond simple coloring to show them how to do things such as crayon resists, in which the unmixability of wax crayons and watercolors is used to artistic effect, and color cutting, which involves etching on a heavily crayoned surface. Rubbings and other specialized drawings are presented as well. In Paints the author has youngsters explore working with different types of paint (powdered color, tempera blocks, acrylic color, fingerpaints), always with the idea of learning how the various materials behave. For example, there is a series of projects that looks at the many effective ways that color can be applied using objects other than brushes. Occasionally, adult help may be needed-in Crayons one of the activities requires an iron-but Pluckrose carefully warns children to get permission or help and to clean up their messes. Color photographs and reproductions of finished works illustrate the book. A useful art resource for children as well as for parents and teachers. DMW."
From Booklist, Copyright (c) American Library Association. Used with permission.