This book provides undergraduate accounting students with a comprehensive understanding of business combinations, joint ventures, and the accounting methods used in these complex transactions. It teaches both the application of accounting principles and the strategic and financial implications of mergers, acquisitions, and joint ventures. The book covers topics such as the purchase method of accounting, goodwill treatment, fair value adjustments, and the equity method, all crucial for accurate financial reporting. Structured progressively, it introduces key concepts, real-world examples, and practical exercises, including case studies that apply accounting principles to actual financial scenarios. This approach helps students develop technical knowledge, analytical skills, and critical thinking for navigating business challenges. Dr. Jackson Barngetuny is an expert in public finance and accounting with over 20 years of experience and 7 years as a faculty member at the University of Eastern Africa, Baraton. He holds a Ph.D. in Public Finance and is the author of Enhancing the Financial Derivatives Market in Kenya. His forthcoming book explores business combinations.
