Advanced Financial Accounting Baker Christensen Cottrell 9th Edition Test Bank

Advanced Financial Accounting Baker Christensen Cottrell 9th

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Description
The Ninth Edition of Advanced Financial Accounting is an up-to-date,
comprehensive, and highly illustrated presentation of the accounting and
reporting principles and procedures used in a variety of business entities. This
edition continues to provide strong coverage of advanced accounting topics, with
clarity of presentation and integrated coverage based on continuous case
examples. The text is highly illustrated with complete presentations of
worksheets, schedules, and financial statements so that students can see the
development of each topic. Inclusion of all recent FASB and GASB
pronouncements and the continuing deliberations of the authoritative bodies
provide a current and contemporary text for students preparing for the CPA
Examination and current practice. This has become especially important given the
recent rapid pace of the authoritative bodies in dealing with major issues having
far-reaching The book's building block approach introduces concepts with simple
examples and then gradually introduces complexity, allowing students to easily
keep pace with the material.
The key strengths of this text are the clear and readable discussions of concepts
and the detailed demonstrations of concepts through illustrations and
explanations. The many favorable responses to prior editions from both students
and instructors confirm our belief that clear presentation and comprehensive
illustrations are essential to learning the sophisticated topics in an advanced
accounting course.

About the Author

Ted Christensen has been a faculty member at Brigham Young University since
2000. Prior to coming to BYU, he was on the faculty at Case Western Reserve
University for five years. He received a BS degree in accounting at San Jose State
University, a MAcc degree in tax at Brigham Young University, and a PhD in
accounting from the University of Georgia. Professor Christensen has authored
and coauthored articles published in many journals including The Accounting
Review, Journal of Accounting Research, Journal of Accounting and Economics,
Review of Accounting Studies, Contemporary Accounting Research, Accounting
Organizations and Society, Journal of Business Finance & Accounting, Accounting
Horizons, and Issues in Accounting Education. Professor Christensen has taught
financial accounting at all levels, financial statement analysis, both introductory
and intermediate managerial accounting, and corporate taxation. He is the
recipient of numerous awards for both teaching and research. He has been active
in serving on various committees of the American Accounting Association and is a
CPA.

Professor Cottrell joined the faculty at Brigham Young University in 1991. He

currently serves as the Associate Director of the School of Accountancy. Prior to
coming to BYU he spent five years at The Ohio State University, where he earned
his PhD. Before pursuing a career in academics he worked as an auditor and
consultant for the firm of Ernst & Young in its San Francisco office. At BYU,
Professor Cottrell has developed and taught courses in the School of
Accountancy, the MBA program, and the Finance program. He has won numerous
awards from the alumni and faculty for his teaching and curriculum development.
He has received the Outstanding Professor Award in the college of business as
selected by the students in the Finance Society; he has received the Outstanding
Teaching Award as selected by the Marriott School of Management; and he is a
four-time winner of the collegewide Teaching Excellence Award for Management
Skills, which is selected by the Alumni Board of the Marriott School of
Management at BYU. Professor Cottrell also has authored many articles about
accounting and auditing issues. His articles have been published in Issues in
Accounting Education, Journal of Accounting Case Research, Quarterly Review of
Distance Education, Journal of Accountancy, The CPA Journal, Internal Auditor,
The Tax Executive, and Journal of International Taxation, among others.

Product details
 Publisher : McGraw-Hill Education; 9th edition (December 13, 2010)
 Language : English
 Hardcover : 1120 pages
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 GOVERNORS OF JAMAICA[1]
1. Administrations during temporary absences of Governors have not been included.
1661–62. General Edward Doyley. Governor.
1662. Thomas, Lord Windsor.* „
1662–64. Sir Charles Lyttelton.* Dep.-Governor
1664. Colonel Edward Morgan. „
1664. Colonel Thomas Lynch. President.
1664–71. Sir Thomas Modyford, Bt. Governor.
1671–74. Sir Thomas Lynch. Lieut.-Gov.
1674. Sir Henry Morgan.* „„
1675–78. John, Lord Vaughan.* Governor.
1678. Sir Henry Morgan. Lieut.-Gov.
1678–80. Charles, Earl of Carlisle.* Governor.
1680–82. Sir Henry Morgan. Lieut.-Gov.
1682–84. Sir Thomas Lynch. Governor.
1684–87. Colonel Hender Molesworth. Lieut.-Gov.
1687–88. Christopher, Duke of Albemarle.* Governor.
1688–90. Sir Francis Watson. President.
1690–92. William, Earl of Inchiquin.* Governor.
1691–92. John White. President.
1692–93. John Bourden. „
1693–1700. Sir William Beeston. Lieut.-Gov.
1700–02. „„„ Governor.
1702. Maj.-Gen. William Selwyn. „
1702. Peter Beckford.* Lieut.-Gov.
1702–04. Colonel Thomas Handasyd. Lieut.-Gov.
1704–11. Sir Thomas Handasyd. Governor.
1711–16. Lord Archibald Hamilton. „
1716–18. Peter Heywood. „
1718–22. Sir Nicholas Lawes. „
1722–26. Henry, Duke of Portland. Governor.
1726–28. John Ayscough. President.
1728–34. Maj.-Gen. Robert Hunter. Governor.
1734–35. John Ayscough. President.
1735. John Gregory. „
1735–36. Henry Cunningham. Governor.
1736–38. John Gregory. President.
1738–52. Edward Trelawny. Governor.
1752–56. Admiral Charles Knowles.* Governor.
1756–59. Henry Moore. Lieut.-Gov.
1759. General George Haldane. Governor.
1760–62. Henry Moore. Lieut.-Gov.
1762–66. William Henry Lyttelton. Governor.
1766–67. Roger Hope Elletson. Lieut.-Gov.
1767–72. Sir William Trelawny. Governor.
1772–74. Lieut.-Col. John Dalling. Lieut.-Gov.
1774–77. Sir Basil Keith. Governor.
1777–81. Colonel John Dalling. Lieut.-Gov.
1781–83. Maj.-Gen. Archibald Campbell.* „„
1783–84. „„„ Governor.
1784–90. Brig.-Gen. Alured Clarke.* Lieut.-Gov.
1790–91. Thomas, Earl of Effingham.* Governor.
1791–95. Maj.-Gen. Adam Williamson. Lieut.-Gov.
1795–01. Alexander, Earl of Balcarres.* „„
1801–06. Lieut.-Gen. George Nugent.* „„
1806–08. Sir Eyre Coote.* „„
1808–11. William, Duke of Manchester.* Governor.
1811–13. Lieut.-Gen. Edward Morrison. Lieut.-Gov.
1813–21. William, Duke of Manchester. Governor.
1821–22. Maj.-Gen. Henry Conran.* Lieut.-Gov.
1822–27. William, Duke of Manchester. Governor.
1827–29. Maj.-Gen. Sir John Keane.* Lieut.-Gov.
1829–32. Somerset, Earl of Belmore.* Governor.
1832. George Cuthbert. President.
1832–34. Constantine, Earl of Mulgrave.* Governor.
1834. George Cuthbert. President.
1834. Maj.-Gen. Sir Amos Norcot. Lieut.-Gov.
1834–36. Peter, Marquis of Sligo.* Governor.
1836–39. Sir Lionel Smith. „
1839–42. Sir Charles Metcalfe.* „
1842–46. James, Earl of Elgin.* „
1846–47. Maj.-Gen. Sackville Berkeley. Lieut.-Gov.
1847–53. Sir Charles Edward Grey. Governor.
1853–56. Sir Henry Barkly.* „
1856–57. Maj.-Gen. E. Wells Bell. Lieut.-Gov.
1857–62. Captain Charles Darling.* Governor.
1862–64. Edward John Eyre.* Lieut.-Gov.
1864–66. „„„ Governor.
1866. Sir Henry Storks.* Governor.
1866–74. Sir John Peter Grant.* „
1874. W. A. Young. Administ.
1874–77. Sir William Grey.* Governor.
1877. Edward Rushworth. Lieut.-Gov.
1877. Maj.-Gen. Mann. Administ.
1877–80. Sir Anthony Musgrave.* Governor.
1879–80. Edward Newton. Lieut.-Gov.
1880–83. Sir Anthony Musgrave. Governor.
1883. Col. Somerset M. Wiseman Clarke. Administ.
1883. Maj.-Gen. Gamble. „
1883–89. Sir Henry Norman.* Governor.
1889. Col. William Clive Justice. Administ.
1889–98. Sir Henry Arthur Blake. Governor.
1898. Maj.-Gen. Hallowes. Administ.
1898–04. Sir Augustus W. L. Hemming.* Governor.
1904. Sydney Olivier. Administ.
1904. Hugh Clarence Bourne. „
1904–07. Sir James Alexander Swettenham. Governor.
1907. Hugh Clarence Bourne. Administ.
1907–13. Sir Sydney Olivier. Governor.
1913. Philip Clarke Cork. Administ.
1913– Sir William Henry Manning. Governor.
 PRESIDENTS OF THE COUNCIL OF JAMAICA

1661. General Edward Doyley, Governor and President

1664. Colonel Thomas Lynch
1671. Major-General James Bannister
1674. Colonel Hender Molesworth (afterwards Baronet).
1688. Sir Francis Watson
1691. John White
1692. John Bourden
1702. Peter Beckford
Francis Rose
1722. John Ayscough
1735–51. John Gregory
1774. Archibald Sinclair
1775–96. Thomas Iredell
1797. John Palmer
1798. Thomas Wallen
1805. John Scott
1806. Nathaniel Beckford
1811. John Lewis
1821. George Pinnock
1825. George Cuthbert
1838. William Rowe
1840. James Gayleard
1856. John Salmon
 LEGISLATIVE COUNCIL

1866–91. The governor for the time being

1892. Dr. J. C. Phillippo
1893 et The governor for the time being
seq.
 PRIVY COUNCIL

1866 et The governor for the time being

seq.
SPEAKERS OF THE HOUSE OF ASSEMBLY OF
JAMAICA
1664. Robert Freeman
1664. Sir Thomas Whetstone
1671. Samuel Long
1672–73. Major John Colebeck (pro tem.)
1673. Samuel Long
1677. Lieut.-Col. William Beeston
1679–88. Samuel Bernard
1688. George Nedham (pro tem.)
1688. Roger Hope Elletson
„ Thomas Rives
„ John Peeke
1691–92. Thomas Sutton
1693. Andrew Langley
1694. James Bradshaw
1698. Thomas Sutton
1701. Andrew Langley
1702. Francis Rose
1702–03. Andrew Langley
1704. Edward Stanton
1705. Matthew Gregory
1706. Hugh Totterdale
„ John Peeke
„ Matthew Gregory
1707–11. Peter Beckford, jun.
1711. William Brodrick
„ Samuel Vassall (pro tem.)
1711–13. Peter Beckford, jun.
1714. Hugh Totterdale
1715. John Blair
1716. Peter Beckford
1718. William Nedham
1719. Edmund Kelly
1721–22. George Modd
1722. William Nedham
1724. John Manley (pro tem.)
1725. Francis Melling
1727–28. Thomas Beckford
1731. John Stewart
1733. William Nedham
1745. Charles Price [afterwards Sir Charles, Bt.] (pro tem.)
1747. Richard Beckford (pro tem.)
1751. „„
1755. Edward Manning
1756. Thomas Hibbert
1756. Charles Price
1763. Charles Price, jun. [afterwards 2nd Baronet]
1764. Thomas Fearon (pro tem.)
1765. Charles Price, jun.
1766. William Nedham
1768. Edward Long
„ Phillip Pinnock*
1770. Nicholas Bourke
„ Charles Price, jun.
1775. Phillip Pinnock
1776. Sir Charles Price (2nd Baronet)
1778. Jasper Hall*
1778–93. Samuel Williams Haughton
1781. Thomas French (pro tem.)
1782. William Pusey (pro tem.)
1787. William Blake (pro tem.)
1793. William Blake
1797. Donald Campbell
1798. Keane Osborn
1802. Philip Redwood
1809. James Lewis
1821. David Finlayson
1830. Richard Barrett
1832. Robert Allwood
1838. Richard Barrett
1839. Edward Panton
1842. Samuel Jackson Dallas*
1849. Charles McLarty Morales*
1861. Edward Jordon (pro tem.)*
1864. Charles Hamilton Jackson*
CHIEF JUSTICES OF JAMAICA
1661. Philip Ward
„ Samuel Barry
1663. William Mitchell
1664–65. Lynch
1671. John White
1675. Sir Thomas Modyford
1676–79. Samuel Long
1681. Robert Byndloss
1685. Samuel Bernard
1688. Robert Noell
1689. Roger Elletson
„ Richard Lloyd
1695–98. Richard Lloyd
1698. Nicholas Lawes
1703. Peter Beckford
„ Peter Heywood
1706. John Walters
1714–15. Peter Heywood
1716. Peter Bernard
1724. John Ayscough
(d. 173 6) Edward Pennant
1733. Richard Mill
1733–35. John Gregory
1735. James Hay
1736–39. George Ellis
1739. John Gregory
1742. Dennis Kelly
1746. William Nedham
1749. John Hudson Guy
1751–56. John Palmer
1756–64. Thomas Fearon
1765. George Ellis
1766. Thomas Beach
1770. Peter Haywood
1776. Edward Webley
1779. Richard Welch
1780– Thomas French
83.
1784–91. John Grant
1790. Thomas Harrison (pro tem.)
1792. William Jackson
1801. John Henckell
1802. John Kirby
1808. John Lewis
„ Philip Redwood
1818. Thomas Witter Jackson
1821. Sir William Anglin Scarlett*
1832. Sir Joshua Rowe*
1855. Sir Bryan Edwards*
1869. Sir John Lucie-Smith
1884. Sir Adam Gibb Ellis*
1895. Sir Henry James Burford-Hancock
1896. Sir Fielding Clarke
1910. Sir Anthony Coll
ATTORNEY-GENERALS OF JAMAICA
1671. Edmund Ducke
1688. Sir Richard Dereham
1686–91. Simon Musgrave
1693. William Brodrick
1698. Thomas Barrow
1698. Charles Brodrick
1703. Edward Haskins
„ Robert Hotchkyn
1711–15. William Brodrick
1719. Edmund Kelly
1724. William Monk
1732. Alexander Henderson
1732. Thomas Howe
1732–44. Matthew Concanen
1744. Thomas Hill
1744–49. Robert Penny
1754. Henry Morgan Byndloss
1755. Richard Beckford
1760. Gilbert Ford
1760. Edward Penny
1766. Thomas Gordon
1766. Thomas Beach
1769. Thomas Harrison
1784. Robert Sewell
1796. George Crawford Ricketts
1802. William Ross
1806. Thomas Witter Jackson
1807. William Ross
1810. Thomas Witter Jackson
1818. William Burge
1829. Hugo James
1832. Fitz Herbert Batty
1833. Dowell O’Reilly
1857. Alexander Heslop*
1872. E. A. C. Schalch
1876. G. H. Barne
1877. E. L. O’Mally
1881. Sir Henry Hicks Hocking
1896. (Sir) Henry Rawlins Pipon Schooles
1906. Thomas Bancroft Oughton
1910. Ernest St. John Branch
NAVAL COMMANDERS-IN-CHIEF AT JAMAICA
1655. Sir William Penn, Admiral and General-at-sea*
1655–57. Vice-Admiral William Goodsonn
1656–57. Vice-Admiral Christopher Myngs*
1662. Col. Mitchell, chief over the sea-officers
1662–64. Vice-Admiral Christopher Myngs
1663. Sir Thomas Whetstone, commanded a fleet at Jamaica
1669. Henry Morgan, “Commander-in Chief of all the ships of war” of Jamaica
(commission from Governor)
1676. The Duke of York was Admiral of Jamaica and all other his Majesty’s
Plantations and Dominions
[1692. Commodore Wrenn, commanded in the West Indies
1692. Rear-Admiral Sir Francis Wheler, commanded in the West Indies]
1702. Vice-Admiral Benbow*
[1703. Vice-Admiral John Graydon, commanded a fleet in the West Indies]
1703–05. Sir William Whetstone, Commander-in-Chief in the West Indies
[1706. Commodore William Kerr, commanded a fleet in the West Indies
1706. Sir John Jennings, commanded a fleet in the West Indies]
1707–09. Rear-Admiral Charles Wager*
1710–12. Commodore James Littleton
1712. Rear-Admiral Sir Hovenden Walker
1720. Commodore Vernon, Commander-in-Chief of all his Majesty’s ships in
the West Indies*
[1726– Vice-Admiral Francis Hosier, commanded a squadron in the West
27. Indies]
1727. Commodore Edward St. Lo, in command of West India Station
1728. Vice-Admiral Edward Hopson, in command of West India Station
1728–29. Rear-Admiral Edward St. Lo, in command of West India Station
1729. Commodore William Smith
1730–33. Rear-Admiral the Hon. Charles Stuart, in command of West India
Station
1732. Commodore Richard Lestock
1732–39. Commodore Sir Chaloner Ogle*
1736–37. Captain Digby Dent
[1739– Admiral Edward Vernon, commanded in the West Indies]*
42.
1742–44. Rear-Admiral Sir Chaloner Ogle.
[1744. Vice-Admiral Thomas Davers, died at Jamaica]
1746. Captain Cornelius Mitchell
1747. Captain Digby Dent
1747–49. Rear-Admiral Charles Knowles
1749–52. Commodore the Hon. George Townshend
1755–57. Rear-Admiral the Hon. George Townshend
1757. Rear-Admiral Thomas Cotes
1760–61. Rear-Admiral Charles Holmes
1762. Commodore Sir James Douglas
[1762. Admiral Sir George Pocock, Commander-in-Chief of expedition against
Havana]
1762–64. Rear-Admiral Viscount Keppel
1764–66. Rear-Admiral Sir William Burnaby
1766–69. Rear-Admiral W. Parry
1769–70. Commodore Arthur Forrest*
1771–74. Rear-Admiral Sir George Rodney*
1774–78. Vice-Admiral Clarke Gayton
1778–82. Vice-Admiral Sir Peter Parker*
[1779. Captain Horatio Nelson, commanded in Fort Charles, Port Royal]*
1782–83. Rear-Admiral Joshua Rowley
1783–84. Vice-Admiral James Gambier
1785. Commodore John Pakenham
1785. Captain Alan Gardner*
1786. Rear-Admiral Alexander Innes
1786–89. Commodore Alan (afterwards Lord) Gardner
1790–93. Rear-Admiral Philip Affleck
1793–95. Rear-Admiral John Ford
1796. Rear-Admiral William Parker
1796. Commodore Richard Rodney Bligh*
1796– Vice-Admiral Sir Hyde Parker*
1800.
1800– Vice-Admiral Lord Hugh Seymour*
01.
1802. Rear-Admiral Robert Montague
1803– Vice-Admiral Sir John Thomas Duckworth*
04.
1804– Vice-Admiral James Richard Dacres*
08.
1809–11. Vice-Admiral Bartholomew Samuel Rowley*
1811–13. Vice-Admiral Sir Charles Stirling, Bart.
1812. Vice-Admiral James Vashon
1813–14. Rear-Admiral William Brown*
1814–16. Vice-Admiral the Hon. Sir Alexander Forrester Inglis Cochrane, K.B.,
Commander-in-Chief on the Jamaica Station, Windward and Leeward
Islands, and Coast of North America
1816–17. Rear-Admiral John Erskine Douglas
1817–20. Rear-Admiral Sir Home Riggs Popham, K.C.B.*
1820– Rear-Admiral Sir Charles Rowley, K.C.B.
23.
1823. Commodore E. W. C. R. Owen
1824–27. Vice-Admiral Sir Lawrence William Halstead, K.C.B.
1828– Vice-Admiral the Hon. Charles Elphinstone Fleeming
29.
1829–32. Vice-Admiral Sir Edward Griffith Colpoys, K.C.B.
1833. Commodore Sir Arthur Farquhar, C.B., K.C.H. K.S.
1833–36. Vice-Admiral Sir George Cockburn