Accounting desk book : the accountant's everyday instant answer book 2008 /

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