The Ultimate Accountants' Reference Including GAAP, IRS & SEC Regulations, Leases, and More / Edition 2

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A wide-ranging source of information for the practicing accountant, The Ultimate Accountants' Reference, Third Edition covers accounting regulations for all aspects of financial statements, accounting management reports, and management of the accounting department, including best practices, control systems, and the fast close. It also addresses financing options, pension plans, and taxation options. The perfect daily answer book, accountants and accounting managers will turn to The Ultimate Accountants Reference, Third Edition time and again for answers to the largest possible number of accounting issues that are likely to arise.

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Product Details

  • ISBN-13: 9780471771555
  • Publisher: Wiley, John & Sons, Incorporated
  • Publication date: 9/1/2006
  • Edition description: Revised Edition
  • Edition number: 2
  • Pages: 888
  • Product dimensions: 7.34 (w) x 10.00 (h) x 1.81 (d)

Meet the Author

Steven Bragg, CPA, CMA, CIA, CPIM, has been the chief financial officer or controller of four companies, as well as a consulting manager at Ernst & Young and auditor at Deloitte & Touche. He received a Master’s degree in Finance from Bentley College, an MBA from Babson College, and a Bachelor’s degree in Economics from the University of Maine. He has been the two-time president of the Colorado Mountain Club, is an avid alpine skier and mountain biker, and is a certified master diver. Mr. Bragg resides in Centennial, Colorado with his wife and two daughters. He has published the following books through John Wiley & Sons: Accounting and Finance for Your Small Business; Accounting Best Practices; Accounting Control Best Practices; Billing and Collections Best Practices; Business Ratios and Formulas; Controller’s Guide to Costing; Controller’s Guide to Planning and Controlling Operations; Controller’s Guide: Roles and Responsibilities for the New Controller; Controllership; Cost Accounting; Design and Maintenance of Accounting Manuals; Essentials of Payroll; Fast Close; Financial Analysis; GAAP Guide; GAAP Implementation Guide; Inventory Accounting; Inventory Best Practices; Just-in-Time Accounting; Managing Explosive Corporate Growth; Outsourcing; Payroll Accounting; Payroll Best Practices; Sales and Operations for Your Small Business; The Controller’s Function; The New CFO Financial Leadership Manual; The Ultimate Accountants’ Reference. Also: Advanced Accounting Systems (Institute of Internal Auditors); Run the Rockies (CMC Press).
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Table of Contents

Pt. 1 Overview of accounting and its role in the organization 1
1 Introduction 3
2 The role of accounting 7
3 The corporate structure 17
Pt. 2 Accounting rules and regulations 25
4 Standard-setting organizations 27
5 Accounting standards 34
6 The securities and exchange commission 59
7 Laws impacting accounting 81
Pt. 3 Accounting reports 97
8 The balance sheet and statement of stockholders' equity 99
9 The income statement 109
10 The statement of cash flows 118
11 Footnotes 123
12 Internal management reports 155
13 Foreign currency translation 175
14 Cash, prepaid expenses, and investments 183
Pt. 4 Elements of the balance sheet and income statement 197
15 Inventory 199
16 Accounts receivable 222
17 Fixed assets 229
18 Current liabilities and contingencies 246
19 Debt 254
20 Equity 267
21 Stock options 280
22 Revenue 288
23 Research and development 302
24 Leases 306
Pt. 5 Accounting management 317
25 Earnings per share 319
26 Segment reporting 324
27 Interim reporting 329
28 Accounting changes and correction of errors 334
29 Not-for-profit accounting 338
30 Best practices 348
31 Budgeting 388
32 Closing the books 421
33 Control systems 435
34 Cost accounting 482
35 Financial analysis 517
36 Management information systems 531
37 Records management 564
Pt. 6 Financial management 575
38 Customer credit 577
39 Financing 587
40 Cash management 599
41 Risk management 611
Pt. 7 Other accounting topics 621
42 Mergers and acquisitions 623
43 The initial public offering 655
44 Bankruptcy 672
45 Taxation 683
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