Business combinations -- Stock investments-investor accounting and reporting -- An introduction to consolidated financial statements -- Consolidation techniques and procedures -- Intercompany profit transaction-inventories -- Intercompany profit transaction-plant assets -- Intercompany profit transaction-bonds -- Consolidations-changes in ownership interests -- Indirect and mutual holdings -- Subsidiary preferred stock, consolidated earnings per share, and consolidated income taxation -- Consolidation theories, push-down accounting, and corporate joint ventures -- Foreign currency concepts and transactions -- Foreign currency financial statements -- Segment and interim financial reporting -- Partnerships-formation, operations, and changes in ownership interests -- Partnership liquidation -- Corporate liquidations and reorganizations -- An introduction to accounting for state and local governmental units -- Accounting for state and local governmental units-governmental funds -- Accounting for state and local governmental units-proprietary and fiduciary funds -- Accounting for not-for-profit organizations