The Ultimate Accountants' Reference Including GAAP, IRS & SEC Regulations, Leases, and More Book

Pt. 1	Overview of accounting and its role in the organization	1
1	Introduction	3
2	The role of accounting	7
3	The corporate structure	17
Pt. 2	Accounting rules and regulations	25
4	Standard-setting organizations	27
5	Accounting standards	34
6	The securities and exchange commission	59
7	Laws impacting accounting	81
Pt. 3	Accounting reports	97
8	The balance sheet and statement of stockholders' equity	99
9	The income statement	109
10	The statement of cash flows	118
11	Footnotes	123
12	Internal management reports	155
13	Foreign currency translation	175
14	Cash, prepaid expenses, and investments	183
Pt. 4	Elements of the balance sheet and income statement	197
15	Inventory	199
16	Accounts receivable	222
17	Fixed assets	229
18	Current liabilities and contingencies	246
19	Debt	254
20	Equity	267
21	Stock options	280
22	Revenue	288
23	Research and development	302
24	Leases	306
Pt. 5	Accounting management	317
25	Earnings per share	319
26	Segment reporting	324
27	Interim reporting	329
28	Accounting changes and correction of errors	334
29	Not-for-profit accounting	338
30	Best practices	348
31	Budgeting	388
32	Closing the books	421
33	Control systems	435
34	Cost accounting	482
35	Financial analysis	517
36	Management information systems	531
37	Records management	564
Pt. 6	Financial management	575
38	Customer credit	577
39	Financing	587
40	Cash management	599
41	Risk management	611
Pt. 7	Other accounting topics	621
42	Mergers and acquisitions	623
43	The initial public offering	655
44	Bankruptcy	672
45	Taxation	683