Advanced Financial Accounting or Food Product Design

Advanced Financial Accounting

Author: Ronald J Huefner

Advanced Financial Accounting, 10e is designed to serve either the undergraduate or graduate level of advanced accounting. It features logical structure and careful explanation of complex topics to enhance instructor teachability and student comprehension. The text provides complete coverage of accounting and reporting for mergers and acquisitions, including business valuation, consolidated financial statements, foreign currency translation and transactions, derivative financial instruments, state and local governments, not-for-profits, partnerships, and bankruptcy.

Table of Contents:

	Preface
	Prologue: The Entity Concept in Accounting	1
Pt. 1	Mergers, Acquisitions, and Consolidated Statements	7
Ch. 1	Business Combinations: Mergers and Acquisitions	8
Ch. 2	Introduction to Consolidation: The Balance Sheet	70
Ch. 3	Consolidation After Date of Acquisition	121
Ch. 4	Conceptual Issues and Consolidated Financial Reporting	174
Ch. 5	Consolidated Financial Statements: Intercompany Transactions 1	210
Ch. 6	Consolidated Financial Statements: Intercompany Transactions 2	261
Ch. 7	Consolidated Financial Statements: Special Topics	316
Pt. 2	International Operations and Financial Instruments	389
Ch. 8	Translating Foreign Currency Financial Statements	390
Ch. 9	Accounting for Foreign Currency Transactions	465
Ch. 10	Financial Instuments: Futures Contracts, Options, and Financial Swaps	515
Pt. 3	Special Topics in Corporate Reporting	569
Ch. 11	Mergers and Aquisitions: Leveraged Buyouts, Takeovers Defenses, and Tax Effects	570
Ch. 12	Branch Accounting and Segment Reporting	605
Ch. 13	The SEC and Its Role in Financial Reporting	655
Ch. 14	Bankruptcy, Reorganization, and Troubled Debt	707
Ch. 15	Accounting and Reporting for Routine Activities of Local Government	758
Ch. 16	Aocounting and Reporting for Nonroutine Activities of Local Oovernment	841
Ch. 17	Accounting and Reporting by Not-For-Profit Organizations	901
Pt. 5	Simple Entities	977
Ch. 18	Personal Financial Statements and Estates of Individuals	978
Ch. 19	Partnerships: Formation, Operation, and Expansion	1037
Ch. 20	Partnerships: Contraction, Termination, and Liquidation	1092

Book review: Winning Jumps and Pole Vault or Special Diet Celebrations

Food Product Design: A Computer Aided Statistical Approach

Author: Ruguo Hu

Preface
Introduction
Problems of Food Product Design
Classical One-Factor Experimental Method
General Remarks about Statistical Methods
Software: A Step toward Simplicity
A Brief Historical Perspective
Problems of Food Product Design
System Identification and Definition
Black-Box Modeling and Input-Output Consideration
Production Process Problem
Recipe Problem
Difference of Modeling for Process and Recipe
Food Process Modeling and Optimization
Basic Concepts of Food Process Design
Identification of Modeling System
Selection of Suitable Models
Design of Statistical Experimental Plans
Realization of experimental Designs
Model Building
Effect Analysis of Process Variables
Prediction and Optimization
Exploration and Confirmation
Transfer of Optimum Results and Evolutionary Operation
A Complete Practical Example
Food Recipe Modeling And Optimization
Introduction
Target Definition and Food Ingredient Screening
Design of Mixture Experimental Plan
Realization of Mixture Experimental Designs
Model Building
Validity of Established Models
Analysis of Components Effect
Recipe Optimization and Prediction
Modeling and Optimization for Both Food Recipe and Process
Introduction
Principle of Combined Designs
Model Building
Analysis of Variable Effects
Food Quality Optimization and Prediction
Practical Example
Expert System for Food Product Development
Introduction
Structure of Expert Systems
Theory of Fuzzy Logic
Principle of Neural Network
Building of an Expert System
Bibliography
Appendix
Index"

Booknews

A reference for food engineers, technologists, scientists, and other professionals in the industry, and suitable as a core text for a one- semester graduate or upper-level course on practical computer-aided statistical experimental methods or as a supplement for a two-semester course on basic statistical theory and statistical experimental methods. After introducing statistical methods in general, Hu, himself in the food industry, discusses problems of product design, modeling and optimizing food processes and recipes, and expert systems for developing food products. He points out that statistical experimental design is currently used as a quality control technique, but argues that it can also optimize food products and processes, accelerate food development cycles, reduce research costs, facilitate the transition from research and development to manufacturing, and troubleshoot manufacturing problems. Annotation c. Book News, Inc., Portland, OR (booknews.com)