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Accounting Desk Book (2013)
     

Accounting Desk Book (2013)

by Lois Ruffner Plank, Donald Morris, Bryan R. Plank, Christie Plank Ciraulo
 

ISBN-10: 0808031651

ISBN-13: 9780808031659

Pub. Date: 12/28/2012

Publisher: Toolkit Media Group

Accounting Desk Book is a practical guide that provides insightful and clear explanations on Key areas of daily practice for CPAs and financial services professionals in public or industry. It offers straightforward discussions of significant developments that help the accountant understand and apply relevant accountant principles, legal requirements and tax rules.

Overview

Accounting Desk Book is a practical guide that provides insightful and clear explanations on Key areas of daily practice for CPAs and financial services professionals in public or industry. It offers straightforward discussions of significant developments that help the accountant understand and apply relevant accountant principles, legal requirements and tax rules. It discusses important pronouncements from the FASB, GASB and the IASB, along with updated information on PCAOB activities and the IRS. This handy guide examines financial reporting presentation requirements and required disclosures, and reviews and updates the reader on specialized accounting and tax topic needed for the proper treatment of a transaction. Accounting Desk Book uses guidelines, illustrations, and practical explanations to simplify complex issues and help accountants quickly understand how to apply new accounting and finance developments to business and client situations. CCH offers a suite of accounting information and products featuring analysis, guidance, and solutions in a full range of media-from guides, practice manuals, and treatises to journals, newsletters, and Internet research libraries. Make CCH your source for accounting guidance with comprehensive, timesaving products, including: GAAP Guide, GAAP Financial Statement Disclosures Manual, Revenue Recognition Guide, Financial Instruments, GAAP Update Service, U.S. Master GAAP Guide, Almanac of Business and Industrial Financial Ratios, GAAP Handbook of Policies and Procedures, Business Valuation Guide, Forensic and Investigative Accounting

Product Details

ISBN-13:
9780808031659
Publisher:
Toolkit Media Group
Publication date:
12/28/2012
Pages:
1304
Product dimensions:
6.20(w) x 9.20(h) x 2.10(d)

Table of Contents

About the Authors v

Preface xi

Financial Reporting

Chapter 1 Principles of Financial Statements, Disclosure, Analysis, and Interpretation 1-1

Chapter 2 Revenue and Expenses 2-1

Chapter 3 Stockholders' Equity 3-1

Chapter 4 Statement of Cash Flows 4-1

Chapter 5 Segment Reporting 5-1

Chapter 6 Understanding the Auditor's Report 6-1

Standards

Chapter 7 Actions of the Financial Accounting Standards Board 7-1

Chapter 8 Consolidation of Variable Interest Entities 8-1

Chapter 9 Governmental Accounting 9-1

Chapter 10 Governmental Fund Accounting 10-1

Chapter 11 Not-for-Profit or Exempt Organizations 11-1

Chapter 12 International Standards: Accounting 12-1

Chapter 13 International Standards: Auditing, Ethics, Public Sector 13-1

Accounting Procedures

Chapter 14 Cost Accounting 14-1

Chapter 15 Budgeting for Profit Planning and Budgetary Control 15-1

Chapter 16 Change in Accounting Methods and Consideration of Accounting Periods 16-1

Chapter 17 Auditor Independence and the Audit Committee 17-1

Chapter 18 Taxpayer Rights 18-1

Niche Accounting

Chapter 19 Practice Before the IRS and the Power of Attorney 19-1

Chapter 20 Internet Accounting 20-1

Chapter 21 E-Commerce 21-1

Chapter 22 Insurance Accounting 22-1

Chapter 23 Expert Witness 23-1

Chapter 24 Internal Controls for Small Businesses 24-1

SEC Accounting and Oversight

Chapter 25 The Securities and Exchange Commission-Organization and the Acts 25-1

Chapter 26 The Securities and Exchange Commission-Materiality 26-1

Chapter 27 The Sarbanes-Oxley Act of 2002 27-1

Chapter 28 Public Company Accounting Oversight Board 28-1

Investments

Chapter 29 The CPA as Financial Planner 29-1

Chapter 30 Equity Strategies 30-1

Chapter 31 Advanced Equity Strategies 31-1

Chapter 32 Debt Securities 32-1

Chapter 33 Demystifying Funds 33-1

Chapter 34 Mutual Funds 34-1

Chapter 35 Plain Language for Government and Business 35-1

Chapter 36 Derivatives 36-1

Chapter 37 The Finances of a Higher Education 37-1

Chapter 38 Reverse Mortgages 38-1

Tax Matters

Chapter 39 Recent Tax Changes 39-1

Chapter 40 Insolvency, Debt Forgiveness and Bankruptcy 40-1

Chapter 41 Depreciation 41-1

Chapter 42 Asset Valuation for Tax Purposes 42-1

Chapter 43 Business Use of a Home 43-1

Chapter 44 Limited Liability Companies 44-1

Chapter 45 Independent Contractor or Employee? 45-1

Chapter 46 Tip Income 46-1

Chapter 47 The Legal Environment of Accounting-Federal Law and Cases Impacting Accountants 47-1

Appendices

Appendix A Financial Planning Tables A-1

Appendix B Index to Journal Entries B-l

Appendix C Tax Terminology C-1

Appendix D Investment Vocabulary D-1

Appendix E The Going Concern Concept E-1

Appendix F Guidelines for Interim Reporting F-1

Appendix G Reporting Cash Payments of Over $10,000 G-1

Appendix H Goodwill H-1

Appendix I Foreign Currency Translations I-1

Appendix J The FASB Codification Project and International Convergence J-1

Appendix K Whistleblower Program K-1

Index L-1

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