Accounting

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Framework of financial accounting concepts & standards -- Financial accounting regulations & organizations -- SEC reporting requirements -- Earnings management ; Forgetting our duties to the users of financial reports: the lesson of Enron -- Management discussion & analysis -- Global accounting & auditing -- Financial statements: form and content -- Income statement presentation & earnings per share -- Accounting for business combinations -- Consolidation, translation, & the equity method -- Statement of cash flows -- Interim financial statements -- Analysing financial statements -- Price-change reporting -- Cash & investments -- Revenues & receivables -- Inventory -- Property, plant, equipment, & depreciation -- Goodwill & other intangible assets -- Leases -- Accounting for income taxes -- Liabilities -- Derivatives & hedge accounting -- Shareholders' equity -- Auditing standards & audit reports

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Oil, gas, & other natural resources -- Real estate & construction -- Financial institutions -- Producers or distributors of films -- Regulated utilities -- State & local government accounting -- Not-for-profit organizations -- Providers of health care services -- Accounting for government contracts -- Pension plans & other postretirement & postemployment benefits -- Stock-based compensation -- Prospective financial statements -- Personal financial statements -- Partnerships & joint ventures -- Estates & trusts -- Valuation of nonpublic companies -- Bankruptcy -- Forensic accounting & litigation consulting services

"An opening overview of financial accounting describes financial statements and presents details on financial reporting requirements and compliance, and U.S. GAAP (Generally Accepted Accounting Principles) and IFRS (International Financial Reporting Standards). Chapters that follow cover cost management, as well as taxation forms and their preparation. An extensive A-to-Z dictionary of accounting terms presents short-entry definitions of everything from Abacus to Z Score."
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Financial management legislation & policy -- The Chief Financial Officers Act of 1990 -- The federal budget -- Accounting events of the federal government -- Budgetary & proprietary accounting practices -- The Department of the Treasury -- Federal financial & information systems -- Federal financial statements -- Pay, leave, & allowances, & travel & transportation -- Contracts -- Interagency & other expenditures, & receipts, transfers, reimbursements, & refunds -- Assets, liabilities, & net entity position -- Nonappropriated fund activities -- Costing federal entities, programs, & activities -- Grants

"This encyclopedia presents more than 400 entries that focus on such subjects as publications in the field, institutional bodies, accounting and economic concepts, accounting issues, authors in accounting, records, leaders in the profession, accounting in various countries, financial court cases, accounting exams and historical researchers."

Full-text searchable version of volumes 1 & 2 updated through the 12th edition, 2012
Chapters: 1 Financial Accounting & Auditing Organizations -- 2 Framework of Financial Accounting Concepts & Standards: A Historical Perspective -- 3 Future Directions in Financial Accounting Standards: The Potential Role of International Accounting Standards -- 4 Financial Statements: Form & Content -- 5 Securities & Exchange Commission Reporting Requirements -- 6 Management Discussion & Analysis -- 7 Introduction to Internal Control Assessment & Reporting -- 8 Accounting for Business Combinations -- 9 Consolidation, Translation, & the Equity Method -- 10 Analyzing Financial Statements -- 11 Cash, Loans, & Investments -- 12 Revenues & Receivables -- 13 Inventory -- 14 Goodwill & Other Intangible Assets -- 15 Leases -- 16 Property, Plant, Equipment, & Depreciation -- 17 Accounting for Income Taxes -- 18 Liabilities -- 19 Shareholders’ Equity -- 20 Partnerships & Joint Ventures -- 21 Prospective Financial Statements -- 22 Personal Financial Statement -- 23 Stock-Based Compensation -- 24 Fair Value Measurement -- 25 Valuation of Assets, Liabilities, & Nonpublic Companies -- 26 Accounting for Derivatives: A Primer -- 27 Pension Plans & Other Postretirement & Postemployment Benefits -- 28 Not-for-Profit Organizations -- 29 Cost-Volume-Revenue Analysis for Nonprofit Organizations -- 30 Financial Institutions -- 31 Real Estate & Construction -- 32 Federal Government Accounting, Budgeting, & Auditing -- 33 State & Local Government Accounting -- 34 Oil, Gas, & Other Natural Resources -- 35 Health Care Organizations -- 36 Regulated Utilities -- 37 Producers or Distributors of Films -- 38 Estates & Trusts -- 39 Bankruptcy -- 40 Detecting Fraud -- 41 Forensic Accounting in Litigation Consulting Services, Investigations, & Compliance Matters -- 42 Introduction to E-Discovery -- 43 Financial Expert Witness Challenges & Exclusions: Results & Trends in Federal & State Cases Since Kumho Tire
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1. What is financial accounting? -- 2. Classification of expenditure and receipt into revenue and capital categories -- 3. Journal -- 4. Ledgers -- 5. Trial balance -- 6. Final accounts -- 7. The mega question -- 8. Valuation of inventory -- Glossary -- Index

The Framework of Accounting -- The Balance Sheet -- Profit Calculated as the Increase in Capital -- The Preparation of Accounts from Cash or Incomplete Records -- The Double Entry System: The Initial Recording of Transactions / Ledger Accounts & the Trial Balance / Periodic Accounting Reports -- Asset Valuation, Profit Measurement & the Underlying Accounting Concepts -- Partnerships -- Company Accounts -- Interpretation of Accounts: The Cash Flow Statement / Ratio Analysis -- Decision-Making -- Standard Costing & Budgetary Control

"Financial Accounting is an accessible introduction to the subject that will help readers to master key concepts and enhance their thinking skills in line with course requirements. It provides support on how to revise for exams and prepare for and write assessed pieces."

"This text provides easy access to the key themes in management accounting and an overview of its business context. It gives helpful summaries of the approach taken by the main textbooks on the course, sample exam questions and answers, and much more."

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"This book sets out clear explanations of practical management accounting techniques in the context of the application of these techniques to decisions. It recognizes practice through case studies and summarizes published research. Uniquely, it examines the analytical and critical issues that often influence decision makers operating within private and public sector organizations."

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"The first English-Spanish translation dictionary of accounting terms to cover the differences in accounting terminology for Spanish-speaking countries This bilingual Accounting Dictionary offers not only English-Spanish and Spanish-English translations of accounting terms but also a Spanish-Spanish section correlating the different terms used in major Spanish-speaking countries: Argentina, Chile, Colombia, Mexico, Spain, & Venezuela."

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"The Dictionary of Auditing is a one-stop resource for key auditing terminology, concepts, and processes essential to auditors and of increasing interest to those that work with them. Covers key regulatory developments such as Sarbanes Oxley and provides links for further reading."

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"The Blackwell Encyclopedic Dictionary of Accounting provides clear, concise and highly informative definitions and explanations of the key concepts in accounting."

"This book was written for every small business owner who feels they do not have a full grasp of what they are doing with their profits, expenses, payroll, and taxes and would like to take more control of them. You will learn every possible method you need to understand and speak the language of your accountant and bookkeeper or to take over the process yourself. Learn the hundreds of necessary terms and the methods used by these two fields."

"Apart from mainstream accounting and finance, the author has included the more frequently encountered terms for pensions, company law, taxation, insurance, investment and foreign exchange, where there is an increasing overlap between traditional boundaries."

"General areas covered include financial accounting, managerial and cost accounting, auditing and financial statement analysis, and information technology (IT) terms. Also included are many terms from related business disciplines that the accountant must know, such as finance, personal finance, investments, Internet, economics, quantitative tools, and international business."

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