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.
About the Author. Preface. Part One Overview of Accounting and Its Role in the Organization. 1 Introduction. 2 The Role of Accounting. 2.1 Tasks of the Accounting Function. 2.2 Role of the Accounting Function. 2.3 Impact of Ethics on the Accounting Role. 2.4 Accounting Job Descriptions. 2.5 Summary. Part Two Accounting Rules and Regulations. 3 Standard-Setting Organizations. 3.1 Introduction. 3.2 The Committee on Accounting Procedure. 3.3 The Accounting Principles Board. 3.4 The Financial Accounting Foundation. 3.5 The Financial Accounting Standards Board. 3.6 Public Company Accounting Oversight Board (PCAOB). 3.7 The Government Accounting Standards Board. 3.8 Accounting Standards Executive Committee (AcSEC). 3.9 The International Accounting Standards Board. 3.10 The Convergence of U.S. and International Accounting Rules. 3.11 Summary. 4 The Securities and Exchange Commission. 4.1 Introduction. 4.2 Overview of the SEC. 4.3 Organization of the SEC. 4.4 EDGAR. 4.5 The Securities Act of 1933. 4.6 The Securities Exchange Act of 1934. 4.7 The Public Utility Holding Company Act of 1935. 4.8 The Trust Indenture Act of 1939. 4.9 The Investment Company Act of 1940. 4.10 The Investment Advisers Act of 1940. 4.11 Regulation FD. 4.12 Regulation M-A. 4.13 Regulation S-K. 4.14 Regulation S-T. 4.15 Regulation S-X (Requirements for Financial Statement Reporting). 4.16 Staff Accounting Bulletins. 4.17 Staff Accounting Bulletin 99: Materiality. 4.18 Forms to be Filed with the SEC. 4.19 Summary. 5 Laws Impacting Accounting. 5.1 Introduction. 5.2 Ethics. 5.3 Employment Eligibility. 5.4 Garnishments. 5.5 Health Insurance. 5.6 Pensions. 5.7 Taxes. 5.8 Wages and Overtime. 5.9 Other Laws Impacting Accounting. 5.10 Summary. Part Three Accounting Reports. 6 The Balance Sheet and Statement of Stockholders' Equity. 6.1 Introduction. 6.2 Uses of the Balance Sheet and Statement of Stockholders' Equity. 6.3 The Balance Sheet Format. 6.4 Asset Definitions. 6.5 Liability Definitions. 6.6 Stockholders' Equity Definitions. 6.7 The Statement of Stockholders' Equity Format. 6.8 Accounting Treatment of Offsets to Assets and Liabilities. 6.9 Critique of the Balance Sheet. 6.10 Summary. 7 The Income Statement. 7.1 Introduction. 7.2 Format of the Income Statement. 7.3 Expenses Listed in the Cost of Goods Sold. 7.4 Reporting Earnings per Share. 7.5 Treatment of Gains and Losses. 7.6 Treatment of Accounting Changes. 7.7 Treatment of Discontinued Operations. 7.8 Treatment of Extraordinary Items. 7.9 Treatment of Other Comprehensive Income. 7.10 Treatment of Prior Period Adjustments. 7.11 Summary. 8 The Statement of Cash Flows. 8.1 Introduction. 8.2 Operating Activities. 8.3 Investing Activities. 8.4 Financing Activities. 8.5 The Format of the Statement of Cash Flows. 8.6 Exemptions from the Statement of Cash Flows. 8.7 Presentation of Consolidated Entities. 8.8 Treatment of Foreign Currency Transactions. 8.9 Summary. 9 Footnotes. 9.1 Introduction. 9.2 Disclosure of Accounting Changes. 9.3 Disclosure of Accounting Policies. 9.4 Disclosure of Asset Impairments. 9.5 Disclosure of Bad Debt Recognition. 9.6 Disclosure of Barter Revenue. 9.7 Disclosure of Bill and Hold Transactions. 9.8 Disclosure of Business Combinations. 9.9 Disclosure of Callable Obligations. 9.10 Disclosure of Capital Structure. 9.11 Disclosure of Cash Deposits in Excess of FDIC Insurance Limits. 9.12 Disclosure of Cash Restrictions. 9.13 Disclosure of Change in Reported Method of Investment. 9.14 Disclosure of Changes in Investment Fair Value after Balance Sheet Date. 9.15 Disclosure of Collateral. 9.16 Disclosure of Collective Bargaining Agreements. 9.17 Disclosure of Commitments. 9.18 Disclosure of Compensating Balances. 9.19 Disclosure of Consignment Revenue. 9.20 Disclosure of Contingent Asset Purchase Obligation. 9.21 Disclosure of Contingent Liabilities. 9.22 Disclosure of Continued Existence Doubts. 9.23 Disclosure of Contract Revenue Recognition. 9.24 Disclosure of Customers. 9.25 Discl
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