To address this issue, we present only two pre-consolidation bookkeeping approaches: equity method and cost method. Our experience-and the experience of many of our focus group participants-indicates that students are generally confused by the mixing of bookkeeping approaches in the main-chapter discussion of most textbooks. The learning process is made all the more difficult when a particular topic (intercompany sales of assets, for example) is presented using alternative methods of pre-consolidation equity investment bookkeeping (e.g., equity, partial equity, and cost). Taken individually, consolidation issues can be difficult for students to grasp.
Too many issues discussed simultaneously.Prior to writing this book, we both taught advanced financial accounting for many years, and we both felt that the structure and format of available textbooks contributed to the difficulties that our students have had in learning the material. We think that we have accomplished that objective by maintaining a conceptually rigorous discussion of the material in an intuitive and student-friendly style. Our goal in writing this book was to satisfy the needs of today’s accounting students by providing the most contemporary, relevant, engaging, and student-oriented textbook available. Welcome to the Fourth edition of Advanced Accounting
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