Accounting Desk Book with CD (2008)Topics and Contents |
| |
| FINANCIAL REPORTING |
| |
| 1: Principles of Financial Statements, Disclosure, Analysis and Interpretation |
| 2: Revenue and Expenses |
| 3: Stockholders' Equity |
| 4: Statement of Cash Flows |
| 5: Segment Reporting |
| |
| STANDARDS |
| |
| 6: Actions of the Financial Accounting Standards Board |
| 7: Consolidation of Variable Interest Entities |
| 8: Governmental Accounting |
| 9: Governmental Fund Accounting |
| 10: Not-For-Profit or Exempt Organizations |
| 11: International Standards: Accounting |
| 12: International Standards: Auditing, Ethics, Public Sector |
| |
| ACCOUNTING PROCEDURES |
| |
| 13: Cost Accounting |
| 14: Budgeting for Profit Planning and Budgetary Control |
| 15: Change in Accounting Methods and Consideration of Accounting Periods |
| 16: Auditor Independence and the Audit Committee |
| 17: Taxpayer Rights |
| |
| NICHE TOPICS |
| |
| 18: Practice Before the IRS and the Power of Attorney |
| 19: Internet Accounting |
| 20: E-Commerce and E-Communication |
| 21: Insurance Accounting |
| 22: Expert Witness |
| 23: Keep It Honest and Profitable |
| |
| SEC ACCOUNTING & OVERSIGHT |
| |
| 24: The Securities and Exchange Commission -- Organization and the Acts |
| 25: The Securities and Exchange Commission -- Materiality |
| 26: The Sarbanes-Oxley Act |
| 27: Public Company Accounting Oversight Board |
| |
| INVESTMENTS |
| |
| 28: The CPA As a Financial Planner |
| 29: Equity Strategies |
| 30: Advanced Equity Strategies |
| 31: Debt Securities |
| 32: Demystifying Funds |
| 33: Mutual Funds |
| 34: Mutual Fund "Profile" Disclosure Option |
| 35: Plain English Disclosure Rule |
| 36: Derivatives |
| 37: Consideration of Real Estate As An Asset |
| 38: Saving for a Higher Education |
| |
| TAX MATTERS |
| |
| 39: American Jobs Creation Act and Working Families Tax Relief Act |
| 40: Federal Bankruptcy -- 2005 Changes and Federal Tax Aspects |
| 41: Depreciation |
| 42: Asset Valuation for Tax Purposes |
| 43: Business Use of the Home |
| 44: Limited Liability Companies |
| 45: Independent Contractor or Employees |
| 46: Tip Income |
| |
| APPENDICES |
| |
| Appendix A: Financial Planning Tables |
| Appendix B: Index to Journal Entries |
| Appendix C: Tax Terminology |
| Appendix D: Investment Vocabulary |
| Appendix E: The Going Concern Company |
| Appendix F: Guidelines for Interim Reporting |
| Appendix G: Reporting Cash Payments of Over $10,000 |
| Appendix H: Goodwill |
| Appendix I: Foreign Currency Translations |