The Vest Pocket CPAThe newly updated fast-reference problem solver The Vest Pocket CPA-the convenient, comprehensive reference professionals have relied on for nearly fifteen years-is now updated in a new Fourth Edition to give today's busy executives and accountants the helpful information they need in a quick-reference format. Whether in public practice or private industry, professionals will always have this reliable reference tool at their fingertips because it easily goes anywhere-to a client's office, on a business trip, or to an important lunch meeting. Fully revised, the Fourth Edition: * Includes complete coverage of the New Risk Assessment Auditing Standards and Standards of the PCAOB * Covers new pronouncements on important accounting principles including fair value measurement, financial assets, accounting changes, exchanges of nonmonetary assets, and compilation and review services * Adds new chapters on professional ethics and quality controls for CPA firms * Packed with practical techniques and rules of thumb for analyzing, evaluating, and solving day-to-day accounting issues, The Vest Pocket CPA, Fourth Edition helps you quickly pinpoint what to look for, what to watch out for, what to do, and how to do it. In an easy-to-use Q & A format, it covers such useful topics as financial measures, ratios, and procedures and includes checklists, samples, and worked-out solutions to a variety of accounting problems. The Vest Pocket CPA, Fourth Edition is a powerful companion for the complex, ever-changing world of accounting. |
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Spis treści
9 | |
Internal revenue code 685 | 36 |
Liabilities | 58 |
726 | 65 |
Special orders 323 | 68 |
Purchase method 148 | 70 |
Fair Value Option for Financial Assets | 74 |
AvailableforSale | 80 |
Linear programming LP 329 | 399 |
Opportunity Costs See Shadow Prices | 402 |
Goal Programming and Multiple | 404 |
L | 408 |
Reorder Point ROP 416 | 416 |
Profitability Measures 242 | 422 |
Auditing Compiling and Review | 435 |
Eleven Compilation Review and Other | 485 |
Quantity discounts 413 | 84 |
Inventory Costs 411 | 94 |
Interim Reporting | 106 |
Incorporation of a Business | 114 |
Five Key Financial Accounting Areas | 145 |
Investments | 152 |
Lease | 160 |
Pension Plan | 174 |
Six Financial Statement Analysis | 211 |
Unrecorded assets | 225 |
Quick ratio | 228 |
Preferred stock 81 | 243 |
Managerial Accounting | 247 |
Materials variance | 254 |
V | 256 |
Variable pricing model 324 | 262 |
Static budget | 272 |
Prior Period Adjustments 125 | 274 |
Eight Analysis of Projects Proposals | 309 |
Profitvolume PV chart | 314 |
Lifecycle costing | 329 |
Profitability index | 363 |
Nine Quantitative Applications | 373 |
Regression Analysis | 378 |
Method of least squares | 379 |
tstatistic | 388 |
Review of Financial Statements492 | 492 |
Accountants Consideration | 504 |
Reporting on Prescribed Forms | 510 |
Communicating to Management | 519 |
Prospective financial statements | 520 |
Attest Engagements | 535 |
Twelve Auditing Standards | 569 |
SAS 8Other Information | 571 |
SAS 30Reporting on Internal | 579 |
SAS 46Consideration of Omitted | 585 |
SAS 64Omnibus Statement | 596 |
SAS 73Using the Work of | 602 |
SAS 78Consideration of Internal | 605 |
SAS 86Amendment to Statement | 614 |
SAS 93Omnibus Statement | 622 |
SAS 101Auditing Fair Value | 635 |
SAS 109Understanding the Entity | 649 |
Thirteen SarbanesOxley Act of 2002 | 679 |
Fourteen Tax Research | 685 |
Fifteen Consulting Services | 693 |
Sixteen Quality Control | 696 |
709 | |
721 | |
725 | |
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Kluczowe wyrazy i wyrażenia
accepted accounting principles accounting principles accounts receivable activities Actual adjustments amortization amount applied audit evidence auditor balance sheet basis benefits breakeven budget capital carrying value cash flows client common stock company’s computed control over financial current liabilities debt deferred tax deficiencies defined depreciation dividend effect employees entity entity’s estimated evaluate EXAMPLE fair market value fair value option FASB FASB Statement financial reporting financial statements financing firm first fixed assets fixed costs Footnote disclosure foreign currency functional currency futures contract GAAP gain or loss identified income statement internal control inventory investment labor lease liabilities long-term management’s material misstatement ment NOTE operating opinion overhead payable payments percent performance period present value profit profitability purchase ratio reflected responsibility retained earnings revenue risk segment shares significant specific statement of cash substantive procedures transactions treasury stock units variable volume variance
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