Accounting handbook

Financial accounting : the financial statements

Financial accounting : financial reporting requirements

Management accounting/cost management I

Management accounting/cost management II

Financial statement analysis

Individual income taxation : preparation and planning

Dictionary of accounting terms

Information technology in accounting

Quantitative methods for accounting

Auditing and internal control over financial reporting

Personal financial planning

Governmental and nonprofit accounting

International accounting and international financial reporting standards (IFRS)

Forensic accounting

Appendix A : Summary of the Sarbanes-Oxley Act of 2002

Appendix B : Sarbanes-Oxley compliance practice aid.

1. Financial accounting: the financial statements -- Income statement reporting -- Balance sheet -- Statement of cash flows -- 2. Financial accounting: financial reporting requirements -- Interim reporting -- Accounting changes -- Prior period adjustments -- Disclosure of accounting policies -- Segmental reporting -- Imputing interest on notes -- Business combinations -- Investments in securities -- Leases -- Pension plans -- Postretirement benefits other than pensions -- Income tax accounting -- Foreign currency translation and transactions -- Financial instruments -- Related parties -- 3. Management/Cost account I -- Introduction: the role of management accounting -- Cost accounting vs. management accounting -- pt. 1. Processing cost data for cost accumulation -- Cost concepts, terms, and classification -- Cost-accumulation systems -- Costing joint products and by-products -- Allocation of service department costs to production departments -- Activity-based costing -- Activity-based management -- Just-in-time (JIT) and total quality management (TQM) -- Life-cycle costs and target costing -- pt. 2. Using cost data for planning -- Cost behavior analysis: analysis of mixed costs -- Cost-volume-profit (CVP) and break-even analysis -- Absorption versus variable costing -- Budgeting for profit planning -- A shortcut approach to formulating the budget -- 4. Management/cost accounting II -- pt. 3. Using cost data for control -- Responsibility accounting: introduction -- Standard costs and variance analysis for cost centers -- Segmental reporting for profit centers -- Balanced scorecard -- Transfer pricing -- pt. 4. Using cost data for decision making -- Short-term and nonroutine decisions -- Capital budgeting decisions -- How does MACRS affect investment decisions? --

5. Financial statement analysis -- Importance -- Horizontal analysis -- Ratio analysis -- Summary and limitations of ratio analysis -- 6. Individual income taxation: preparation and planning -- How to postpone taxes -- Sources of tax-exempt income -- How to delay paying tax on interest -- Gains or losses on securities transactions -- Tax strategies when children are involved -- Itemized deductions -- Self-employment -- Personal exemptions -- Standard deduction -- Tax implications of pension plans -- Real estate transactions -- Gifts -- Determination of tax -- Estates planning -- Advantages of having a trust -- Alternative minimun tax -- 7. Dictionary of accounting terms -- 8. Information technology in accounting -- Accounting packages -- Activity-based costing (ABC) software -- Spreadsheets (electronic worksheets) -- Auditing tasks -- Spreadsheet-program-assisted auditing -- Tax preparation and planning -- Using database management systems (DBMS) -- Decision support systems (DSS) -- The applications of expert systems to accounting -- Local area networks -- Software systems that impact value chain management -- Wireless technology -- 9. Quantitative methods for accounting -- Decision-making -- Linear programming and shadow pricing -- Learning curve -- Inventory planning -- Program evaluation and review technique (PERT) -- 10. Auditing and internal control over financial reporting (coauthored by Nicky Andrew Dauber, C.P.A.) -- Sarbanes-Oxley Act and the public company accounting oversight board (PCAOB) -- Audit reports -- Compilation of financial statements -- Review of financial statements -- Reports on prospective financial statements -- Audit documentation -- Internal auditing -- 11. Personal financial planning -- Objectives of personal financial planning -- 12. Governmental and nonprofit accounting -- Characteristics of nonbusiness organizations -- Governmental accounting -- Nonprofit organizations and financial reporting -- 13. International accounting -- Introduction: accounting dimensions of international business -- Foreign currency exchange rates -- OECD counties -- Third world (developing) countries -- East bloc (planned economy) countries -- Problems created for the multinational enterprise (MNE) -- The feasibility of complete standardization -- Harmonization of standards --

14. Forensic accounting

Why is forensic accounting necessary?

When does one employ a forensic accountant?

Where is a forensic accountant used?

How does a forensic accountant work?

A-case in forensic accounting

Appendix A: Summary of the Sarbanes-Oxley Act of 2002

Appendix B: Financial reporting differences among the United States, Canada, and Mexico

Appendix C: Accounting cycle: journal entries

Job order costing entries

Process costing entries.