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The Ultimate Accountants' Reference Including GAAP, IRS & SEC Regulations, Leases, and More » (Third Edition)

Book cover image of The Ultimate Accountants' Reference Including GAAP, IRS & SEC Regulations, Leases, and More by Steven M. Bragg

Authors: Steven M. Bragg
ISBN-13: 9780470572542, ISBN-10: 047057254X
Format: Hardcover
Publisher: Wiley, John & Sons, Incorporated
Date Published: March 2010
Edition: Third Edition

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Author Biography: Steven M. Bragg

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 and auditor at Deloitte & Touche. 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. He has been the two-time president of the Colorado Mountain Club, is an avid alpine skier and mountain biker, and is a certified master diver. Mr. Bragg resides in Centennial, Colorado with his wife and two daughters. He has published the following books through John Wiley & Sons: Accounting and Finance for Your Small Business; Accounting Best Practices; Accounting Control Best Practices; Billing and Collections Best Practices; Business Ratios and Formulas; Controller’s Guide to Costing; Controller’s Guide to Planning and Controlling Operations; Controller’s Guide: Roles and Responsibilities for the New Controller; Controllership; Cost Accounting; Design and Maintenance of Accounting Manuals; Essentials of Payroll; Fast Close; Financial Analysis; GAAP Guide; GAAP Implementation Guide; Inventory Accounting; Inventory Best Practices; Just-in-Time Accounting; Managing Explosive Corporate Growth; Outsourcing; Payroll Accounting; Payroll Best Practices; Sales and Operations for Your Small Business; The Controller’s Function; The New CFO Financial Leadership Manual; The Ultimate Accountants’ Reference. Also: Advanced Accounting Systems (Institute of Internal Auditors); Run the Rockies (CMC Press).

Book Synopsis

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.

Table of Contents

Pt. 1Overview of accounting and its role in the organization1
1Introduction3
2The role of accounting7
3The corporate structure17
Pt. 2Accounting rules and regulations25
4Standard-setting organizations27
5Accounting standards34
6The securities and exchange commission59
7Laws impacting accounting81
Pt. 3Accounting reports97
8The balance sheet and statement of stockholders' equity99
9The income statement109
10The statement of cash flows118
11Footnotes123
12Internal management reports155
13Foreign currency translation175
14Cash, prepaid expenses, and investments183
Pt. 4Elements of the balance sheet and income statement197
15Inventory199
16Accounts receivable222
17Fixed assets229
18Current liabilities and contingencies246
19Debt254
20Equity267
21Stock options280
22Revenue288
23Research and development302
24Leases306
Pt. 5Accounting management317
25Earnings per share319
26Segment reporting324
27Interim reporting329
28Accounting changes and correction of errors334
29Not-for-profit accounting338
30Best practices348
31Budgeting388
32Closing the books421
33Control systems435
34Cost accounting482
35Financial analysis517
36Management information systems531
37Records management564
Pt. 6Financial management575
38Customer credit577
39Financing587
40Cash management599
41Risk management611
Pt. 7Other accounting topics621
42Mergers and acquisitions623
43The initial public offering655
44Bankruptcy672
45Taxation683

Subjects