Accounting handbook

Publication date 2006 Topics Accounting Publisher Hauppauge, NY : Barron's Collection internetarchivebooks; americana; printdisabled; inlibrary Contributor Internet Archive Language English Item Size 1.8G

Includes bibliographical references and index

1. Financial accounting: the financial statements -- Income statement reporting -- Balance sheet -- Statement of cash flows -- 2. Financial accounting: financial reporting requirements -- Interim reporting -- Accounting changes -- Prior period adjustments -- Disclosure of accounting policies -- Segmental reporting -- Imputing interest on notes -- Business combinations -- Investments in securities -- Leases -- Pension plans -- Postretirement benefits other than pensions -- Income tax accounting -- Foreign currency translation and transactions -- Financial instruments -- Related parties -- 3. Management/Cost account I -- Introduction: the role of management accounting -- Cost accounting vs. management accounting -- pt. 1. Processing cost data for cost accumulation -- Cost concepts, terms, and classification -- Cost-accumulation systems -- Costing joint products and by-products -- Allocation of service department costs to production departments -- Activity-based costing -- Activity-based management -- Just-in-time (JIT) and total quality management (TQM) -- Life-cycle costs and target costing -- pt. 2. Using cost data for planning -- Cost behavior analysis: analysis of mixed costs -- Cost-volume-profit (CVP) and break-even analysis -- Absorption versus variable costing -- Budgeting for profit planning -- A shortcut approach to formulating the budget -- 4. Management/cost accounting II -- pt. 3. Using cost data for control -- Responsibility accounting: introduction -- Standard costs and variance analysis for cost centers -- Segmental reporting for profit centers -- Balanced scorecard -- Transfer pricing -- pt. 4. Using cost data for decision making -- Short-term and nonroutine decisions -- Capital budgeting decisions -- How does MACRS affect investment decisions? --

5. Financial statement analysis -- Importance -- Horizontal analysis -- Ratio analysis -- Summary and limitations of ratio analysis -- 6. Individual income taxation: preparation and planning -- How to postpone taxes -- Sources of tax-exempt income -- How to delay paying tax on interest -- Gains or losses on securities transactions -- Tax strategies when children are involved -- Itemized deductions -- Self-employment -- Personal exemptions -- Standard deduction -- Tax implications of pension plans -- Real estate transactions -- Gifts -- Determination of tax -- Estates planning -- Advantages of having a trust -- Alternative minimun tax -- 7. Dictionary of accounting terms -- 8. Information technology in accounting -- Accounting packages -- Activity-based costing (ABC) software -- Spreadsheets (electronic worksheets) -- Auditing tasks -- Spreadsheet-program-assisted auditing -- Tax preparation and planning -- Using database management systems (DBMS) -- Decision support systems (DSS) -- The applications of expert systems to accounting -- Local area networks -- Software systems that impact value chain management -- Wireless technology -- 9. Quantitative methods for accounting -- Decision-making -- Linear programming and shadow pricing -- Learning curve -- Inventory planning -- Program evaluation and review technique (PERT) -- 10. Auditing and internal control over financial reporting (coauthored by Nicky Andrew Dauber, C.P.A.) -- Sarbanes-Oxley Act and the public company accounting oversight board (PCAOB) -- Audit reports -- Compilation of financial statements -- Review of financial statements -- Reports on prospective financial statements -- Audit documentation -- Internal auditing -- 11. Personal financial planning -- Objectives of personal financial planning -- 12. Governmental and nonprofit accounting -- Characteristics of nonbusiness organizations -- Governmental accounting -- Nonprofit organizations and financial reporting -- 13. International accounting -- Introduction: accounting dimensions of international business -- Foreign currency exchange rates -- OECD counties -- Third world (developing) countries -- East bloc (planned economy) countries -- Problems created for the multinational enterprise (MNE) -- The feasibility of complete standardization -- Harmonization of standards --

14. Forensic accounting -- Why is forensic accounting necessary? -- When does one employ a forensic accountant? -- Where is a forensic accountant used? -- How does a forensic accountant work? -- A-case in forensic accounting -- Appendix A: Summary of the Sarbanes-Oxley Act of 2002 -- Appendix B: Financial reporting differences among the United States, Canada, and Mexico -- Appendix C: Accounting cycle: journal entries -- Job order costing entries -- Process costing entries

Presents an overview of financial accounting, with a focus on financial statements, reporting requirements, and taxation, and features a dictionary of accounting terms

Access-restricted-item true Addeddate 2011-03-14 21:55:28 Bookplateleaf 0003 Boxid IA1399303 Boxid_2 CH116001 Camera Canon EOS 5D Mark II City Hauppauge, NY Comment Removing Scanfee from Billable Books scanned before June 2011 which appear to have manually set scanfees Donor bostonpubliclibrary Edition 4th ed. External-identifier urn:oclc:record:1023759579
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