The Ultimate Accountants' Reference Including GAAP, IRS & SEC Regulations, Leases, and More, 2nd Edition

Steven M. Bragg
Hardcover
888 pages
September 2006

From the Publisher:
The perfect daily answer book for the practicing accountant. The Ultimate Accountants’ Reference offers a single-source tool of best practices and control systems related to accounting regulations for all aspects of financial statements, accounting management reports, and management of the accounting department. In addition, you'll gain insight into financing options, pension plans, risk management, mergers and acquisitions, and taxation topics.

Table of Contents include

• PART ONE: OVERVIEW OF ACCOUNTING AND ITS ROLE IN THE ORGANIZATION.
  • 1. Introduction.
  • 2. The Role of the Accounting.
  • 3. The Corporate Structure.
• PART TWO: ACCOUNTING RULES AND REGULATIONS.
  • 4. Standard-Setting Organizations.
  • 5. Accounting Standards.
  • 6. The Securities and Exchange Commission.
  • 7. Laws Impacting Accounting.
• PART THREE: ACCOUNTING REPORTS.
  • 8. The Balance Sheet and Statement of Stockholders’ Equity.
  • 9. The Income Statement.
  • 10. The Statement of Cash Flows.
  • 11. Footnotes.
  • 12. Internal Management Reports.
  • 13. Foreign Currency Translation.
  • 14. Cash, Prepaid Expenses, and Investments.
• PART FOUR: ELEMENTS OF THE BALANCE SHEET AND INCOME STATEMENT.
  • 15. Inventory.
  • 16. Accounts Receivable.
  • 17. Fixed Assets.
  • 18. Current Liabilities.
  • 19. Debt.
  • 20. Equity.
  • 21. Stock Options.
  • 22. Revenue.
  • 23. Research and Development.
  • 24. Leases.
• PART FIVE: ACCOUNTING MANAGEMENT.
  • 25. Best Practices.
  • 26. Budgeting.
  • 27. Closing the Books.
  • 28. Control Systems.
  • 29. Cost Accounting.
  • 30. Financial Analysis.
  • 31. Management Information Systems.
  • 32. Records Management.
• PART SIX: FINANCIAL MANAGEMENT.
  • 33. Customer Credit.
  • 34. Financing.
  • 35. Cash Management.
  • 36. Risk Management.
• PART SEVEN: OTHER ACCOUNTING TOPICS.
  • 37. Mergers and Acquisitions.
  • 38. The Initial Public Offering.
  • 39. Bankruptcy.
  • 40. Taxation.
• Appendix A: The Chart of Accounts.
• Appendix B: Journal Entries.
• Appendix C: Interest Tables.
• Appendix D: Ratios.
• Appendix E: Dictionary of Accounting Terms.
• Appendix F: Due Diligence Checklist.

Steven Bragg, CPA, CMA, CIA, CPIM, has been the chief financial officer or controller of four companies, as well as a consulting manager at Ernst & Young. He received a Master's degree in finance from Bentley College, an MBA from Babson College, and a Bachelor's degree in Economics from the University of Maine. Mr. Bragg resides in Centennial, Colorado. He has also written over 15 highly regarded accounting and finance books.