Accounting Desk Book with CD 2008
ISBN: 9780808018124



Table of Contents
About the Authors v
Preface xi
Financial Reporting
Principles of Financial Statements, Disclosure, Analysis, and Interpretation
1(1)
Revenue and Expenses
2(1)
Stockholders' Equity
3(1)
Statement of Cash Flows
4(1)
Segment Reporting
5(1)
Understanding the Auditor's Report
6(1)
Standards
Actions of the Financial Accounting Standards Board
7(1)
Consolidation of Variable Interest Entities
8(1)
Governmental Accounting
9(1)
Governmental Fund Accounting
10(1)
Not-for-Profit or Exempt Organizations
11(1)
International Standards: Accounting
12(1)
International Standards: Auditing, Ethics, Public Sector
13(1)
Accounting Procedures
Cost Accounting
14(1)
Budgeting for Profit Planning and Budgetary Control
15(1)
Change in Accounting Methods and Consideration of Accounting Periods
16(1)
Auditor Independence and the Audit Committee
17(1)
Taxpayer Rights
18(1)
Niche Accounting
Practice Before the IRS and the Power of Attorney
19(1)
Internet Accounting
20(1)
E-Commerce and E-Communication
21(1)
Insurance Accounting
22(1)
Expert Witness
23(1)
Keep It Honest and Profitable
24(1)
SEC Accounting and Oversight
The Securities and Exchange Commission-Organization and the Acts
25(1)
The Securities and Exchange Commission-Materiality
26(1)
The Sarbanes-Oxley Act of 2002
27(1)
Public Company Accounting Oversight Board
28(1)
Investments
The CPA as Financial Planner
29(1)
Equity Strategies
30(1)
Advanced Equity Strategies
31(1)
Debt Securities
32(1)
Demystifying Funds
33(1)
Mutual Funds
34(1)
Mutual Fund ``Profile'' Disclosure Option
35(1)
Plain English Disclosure Rule
36(1)
Derivatives
37(1)
Consideration of Real Estate as an Asset
38(1)
Saving for a Higher Education
39(1)
Reverse Mortgages
40(1)
Tax Matters
Recent Tax Changes
41(1)
Federal Bankruptcy-2005 Changes and Federal Tax Aspects
42(1)
Depreciation
43(1)
Asset Valuation for Tax Purposes
44(1)
Business Use of a Home
45(1)
Limited Liability Companies
46(1)
Independent Contractor or Employee?
47(1)
Tip Income
48
Appendices
Appendix A: Financial Planning Tables
1(1)
Appendix B: Index to Journal Entries
1(1)
Appendix C: Tax Terminology
1(1)
Appendix D: Investment Vocabulary
1(1)
Appendix E: The Going Concern Concept
1(1)
Appendix F: Guidelines for Interim Reporting
1(1)
Appendix G: Reporting Cash Payments of Over $10,000
1(1)
Appendix H: Goodwill
1(1)
Appendix I: Foreign Currency Translations
1(1)
Index 1





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