cco

Financial Accounting and Reporting (2014) (U.S.)

Authors: Dr. L. Murphy Smith, CPA, Dr. Katherine T. Smith, and Shannon Knight Deer, CPA

Designed to present financial accounting in a one-sequence course in 2-year or 4-year colleges. The book can also effectively be used in a graduate-level financial accounting course for MBA students, who are from non-business major backgrounds.

The text presents the fundamentals of financial accounting using a unique cross-functional approach that demonstrates the relevance of accounting information to the various business functional areas (e.g., marketing, finance, and production).

Accounting majors will appreciate how accounting information contributes to the success of the firm and the decision-making of every member of the management team. Non-accounting majors will understand how accounting information contributes to their future job performance. Cross-functional applications are interwoven into the presentation of accounting fundamentals in each chapter. In addition, the book contains contemporary accounting issues related to ethics, information technology, and global commerce. The textbook features a chapter, as well as observations throughout the book, on International Financial Reporting Standards (IFRS) and how they differ from U.S. generally accepted accounting principles (GAAP).

The textbook covers the key topics in financial accounting like most books in this field. The significant difference is the book’s cross-functional perspective that engages students by showing them how they will use financial accounting in their careers. The book is also unique in its integration of accounting ethics, global commerce, and technology.

The textbook includes a CD-ROM containing ancillary materials such as a Solution Manual, Test Bank, Study Guide (including chapter summaries and sample questions and problems), Working Papers in Excel, and Power Point Slides.

Chapter 1:     The Accounting Information System
Chapter 2:     The Financial Statements
Chapter 3:     Accounting Transaction Processing
Chapter 4:     Measuring Profitability and Financial Position on the Financial Statements
Chapter 5:     Cash, Internal Control, and Ethics
Chapter 6:     Accounts and Notes Receivable
Chapter 7:     Accounting for the Merchandising Firm
Chapter 8:     Plant Assets, Intangibles, and Long-Term Investments
Chapter 9:     Liabilities
Chapter 10:   Accounting for the Corporation
Chapter 11:   More About the Income Statement and Statement of Stockholders’ Equity
Chapter 12:   The Statement of Cash Flows
Chapter 13:   Financial Statement Analysis
Chapter 14:   Accounting for Global Commerce

9780808037873    8-1/

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Fiduciary Accounting Answer Book, 2015 (U.S.)

Authors: Carol Cantrell, JD, CPA, F. Gordon Spoor, CPA/PFS

The most detailed reference book on the market for information on how to allocate receipts and disbursements between the income and principal beneficiaries of a trust or estate. Answer all questions about estate & trust accounting  including:

  • An overview of fiduciary responsibility
  • How situs impacts a will or trust
  • The Uniform Principal & Income Act
  • How to properly allocate income taxes between income and principal
Discussed in detail is how numerous types of receipts and disbursements are allocated between the income and principal beneficiaries, with each section of the Act having its own chapter.

  1. Overview of Basic Fiduciary Concepts
  2. Trust Situs
  3. Overview of Fiduciary Accounting
  4. Definitions and Fiduciary Duties — UPIA Sections 102 and 103
  5. Trustee's Power to Adjust and Judicial Control — UPIA Sections 104 and 105
  6. Determining Net Income and Beneficiary Distributions — UPIA Sections 201 and 202
  7. Apportionment at the Beginning and End of an Income Interest — UPIA Sections 301-303
  8. Receipts from Entities, Trusts and Estates — UPIA Sections 401 and 402
  9. Business and Other Activities Conducted by the Trustee — UPIA Section 403
  10. Rents, Interest, Insurance and Other Receipts Not Normally Apportioned — UPIA Section 404-408
  11. Deferred Compensation, Annuities and Similar Payments — UPIA Section 409
  12. Liquidating Assets — UPIA Section 410
  13. Mineral, Water and Other Natural Resources and Timber — UPIA Sections 411 and 412
  14. Underproductive Property — UPIA Section 413
  15. Derivatives, Options and Asset-Backed Securities — UPIA Sections 414 and 415
  16. Allocation of Disbursements During the Administration of a Trust — UPIA Sections 501 and 502
  17. Transfers from Income to Principal — UPIA Sections 503 and 504
  18. Income Taxes and Adjustments Between Principal and Income for Payment of Taxes — UPIA Sections 505 and 506

9780808039174   7" x 10"      350 pages


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Full Article


cco

Fiduciary Accounting Answer Book, 2014 (US)

The most detailed reference book on the market for information on how to allocate receipts and disbursements between the income and principal beneficiaries of a trust or estate. Answer all questions about estate & trust accounting  including:
  • An overview of fiduciary responsibility
  • How situs impacts a will or trust
  • The Uniform Principal & Income Act
  • How to properly allocate income taxes between income and principal
Discussed in detail is how numerous types of receipts and disbursements are allocated between the income and principal beneficiaries, with each section of the Act having its own chapter.

  1. Overview of Basic Fiduciary Concepts
  2. Trust Situs
  3. Overview of Fiduciary Accounting
  4. Definitions and Fiduciary Duties - UPIA Sections 101-103
  5. Trustee's Power to Adjust and Judicial Control - UPIA Sections 104 and 105
  6. Determining Net Income and Beneficiary Distributions - UPIA Sections 201 and 202
  7. Apportionment at the Beginning and End of an Income Interest - UPIA Sections 301-303
  8. Receipts from Entities, Trusts and Estates - UPIA Sections 401 and 402
  9. Business and Other Activities Conducted by the Trustee - UPIA Section 403
  10. Receipts Not Normally Apportioned and Insubstantial Allocations - UPIA Section 404-408
  11. Deferred Compensation, Annuities and Similar Payments - UPIA Section 409
  12. Liquidating Assets - UPIA Section 410
  13. Mineral, Water and Other Natural Resources and Timber - UPIA Sections 411 and 412
  14. Underproductive Property - UPIA Section 413
  15. Derivatives, Options and Asset-Backed Securities - UPIA Sections 414 and 415
  16. Allocation of Disbursements During the Administration of a Trust - UPIA Sections 501 and 502
  17. Transfers from Income to Principal - UPIA Sections 503 and 504
  18. Income Taxes and Adjustments Between Principal and Income Because of Taxes - UPIA Sections 505 and 506

Appendix A State Appendix - State Income Tax and Accounting Rules for Trusts
Appendix B Text of the Uniform Principal and Income Act   

 350 pages

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International Accounting/

If you would like more details about this product, or would like to order a copy online, please click here.




cco

CCH Accounting for Income Taxes, 2015 Edition (U.S.)

Richard Petersen

Provides guidance on the application of Financial Accounting Standards Board (FASB) Accounting Standards Codification Topic 740, Income Taxes. It also addresses income tax-related paragraphs in certain other Codification topics, including Topic 805, Business Combinations, and Topic 980, Regulated Operations. This publication presents the author's interpretation on areas that have not been specifically addressed by the Codification or that require further explanation. The analysis in this publication is based on discussions with the staffs of the FASB and the Securities and Exchange Commission (SEC), combined with lessons learned from leading accounting practitioners.

Appendix I includes a series of interpretations of income tax-related paragraphs that are located in other topics in the Codification.

Appendix II, "Index of Accounting Literature Cited," includes crossreferences to the interpretations that either refer to or incorporate the pre-Codification authoritative pronouncement or interpretive literature, in whole or in part, that was not codified by the FASB into its Codification. The FASB decided to exclude “nonessential material, such as redundant summaries of existing standards, historical content, discussions of previous practice, summaries of constituent feedback, and similar content." However, the author believes such information may be useful to readers of this publication.

Appendix III contains recent examples reflecting how various U.S. public entities have disclosed the information required by Topic 740.

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Financial

If you would like more details about this product, or would like to order a copy online, please click here.




cco

CCH Accounting for Income Taxes, 2014 Edition (U.S.)

Provides guidance on the application of Financial Accounting Standards Board (FASB) Accounting Standards Codification Topic 740, Income Taxes. It also addresses income tax-related paragraphs in certain other Codification topics, including Topic 805, Business Combinations, and Topic 980, Regulated Operations. This publication presents the author's interpretation on areas that have not been specifically addressed by the Codification or that require further explanation. The analysis in this publication is based on discussions with the staffs of the FASB and the Securities and Exchange Commission (SEC), combined with lessons learned from leading accounting practitioners.

Appendix I includes a series of interpretations of income tax-related paragraphs that are located in other topics in the Codification. Appendix II, "Index of Accounting Literature Cited," includes cross-references to the interpretations that either refer to or incorporate the pre-Codification authoritative pronouncement or interpretive literature, in whole or in part, that was not codified by the FASB into its Codification.  The FASB decided to exclude “nonessential material, such as redundant summaries of existing standards, historical content, discussions of previous practice, summaries of constituent feedback, and similar content." However, we believe such information may be useful to readers of this publication. Appendix III contains recent examples reflecting how various U.S. public entities have disclosed the information required by Topic 740.

If you would like more details about this product, or would like to order a copy online, please click here.




cco

CCH Accounting for Income Taxes, 2013 Edition (U.S.)

Available: June 2012

Provides guidance on the application of Financial Accounting Standards Board (FASB) Accounting Standards Codification Topic 740, Income Taxes. It also addresses income tax-related paragraphs in certain other Codification topics, including Topic 805, Business Combinations, and Topic 980, Regulated Operations. This publication presents the authors’ interpretation on areas that have not been specifically addressed by the Codification or that require further explanation. The analysis in this publication is based on discussions with the staffs of the FASB and the Securities and Exchange Commission (SEC), combined with lessons learned from leading accounting practitioners.

Appendix I includes a series of interpretations of income tax-related paragraphs that are located in other topics in the Codification.

Appendix II, "Index of Accounting Literature Cited," includes cross-references to the interpretations that either refer to or incorporate the pre-Codification authoritative pronouncement or interpretive literature, in whole or in part, that was not codified by the FASB into its Codification. The FASB decided to exclude “nonessential material, such as redundant summaries of existing standards, historical content, discussions of previous practice, summaries of constituent feedback, and similar content." However, we believe such information may be useful to readers of this publication.

Appendix III
contains recent examples reflecting how various U.S. public entities have disclosed the information required by Topic 740.

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CCH Accountants' Suite - CCH Document

About CCH Document

CCH Document is a part of CCH Accountants' Suite. CCH Document is a complete document management solution built specifically for today's accounting firms. This robust application reduces the costs associated with creating and storing paper documents, resulting in an environment where your staff will work together more efficiently.

Using a document management system enable staff members to shed the dependence on physical pieces of paper allowing access to any document from any location. In addition, it automates document retention and allows you to implement consistent firm-wide retention policies. These policies ensure that documents are retained for mandated periods of time then disposed of properly.
Plus, having an electronic repository for all documents with the firm streamlines workflows, lowers costs for storing documents, and creates more time for staff to generate revenue from new clients or provide additional services to your existing clients.

Accelerating Business Workf

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cco

Best Practices in Financial Planning for Accountants Archived Webinar 2012

This webinar series consists of a panel of highly successfully accounting professionals who have each approached the integration of financial planning into their practice in different ways. This second webinar will cover:

  • The role of the accountant in financial planning
  • What is permitted and what is prohibited
  • The importance of the engagement letter
  • The financial planning process from setting goals to presenting the plan
  • Best practices and lessons learned

Part One:
Why Financial Planning is Important to Accountants Archived Webinar 2012

If you would like more details about this product, or would like to order a copy online, please click here.




cco

Accounting Desk Book with CD (2015) (U.S.)

Authors: Lois Ruffner Plank, Donald Morris, Bryan R. Plank and Christie Plank Ciraulo

A practical readable guide that provides insightful and clear explanations for CPAs and financial services professionals on key areas of daily accounting practice. It explores dozens of important accounting and finance issues from IRS practice to equity strategies; from budgeting to depreciation; from e-commerce to expert witness testimony.

The Desk Book offers straightforward discussion of significant developments that help the accountant understand and apply relevant accounting principles, legal requirements and tax rules. It discusses important pronouncements from the FASB, GASB and the IASB, along with updated information on PCAOB activities. This handy guide examines the financial reporting presentation requirements and required disclosures and reviews and updates the reader on specialized accounting topics needed for the proper treatment of a transaction.

If you would like more details about this product, or would like to order a copy online, please click here.




cco

Accounting Desk Book – 23rd edition (2014) (US)

A practical readable guide that provides insightful and clear explanations for CPAs and financial services professionals on key areas of daily accounting practice. It explores dozens of important accounting and finance issues from IRS practice to equity strategies; from budgeting to depreciation; from e-commerce to expert witness testimony.

The Desk Book offers straightforward discussion of significant developments that help the accountant understand and apply relevant accounting principles, legal requirements and tax rules. It discusses important pronouncements from the FASB, GASB and the IASB, along with updated information on PCAOB activities. This handy guide examines the financial reporting presentation requirements and required disclosures and reviews and updates the reader on specialized accounting topics needed for the proper treatment of a transaction.

FINANCIAL REPORTING
Chapter 1:     Principles of Financial Statements, Disclosure, Analysis and Interpretation
Chapter 2:     Revenue and Expenses
Chapter 3:     Stockholders' Equity
Chapter 4:     Statement of Cash Flows
Chapter 5:     Segment Reporting

STANDARDS    
Chapter 6:     Actions of the Financial Accounting Standards Board
Chapter 7:     Consolidation of Variable Interest Entities
Chapter 8:     Governmental Accounting                
Chapter 9:     Governmental Fund Accounting
Chapter 10:      Not-for-Profit or Exempt Organizations
Chapter 11:      International Standards: Accounting
Chapter 12:      International Standards: Auditing, Ethics, Public Sector

ACCOUNTING PROCEDURES
Chapter 13:      Cost Accounting    
Chapter 14:      Budgeting for Profit Planning and Budgetary Control
Chapter 15:      Change in Accounting Methods and Consideration of Accounting Periods
Chapter 16:      Auditor Independence and the Audit Committee
Chapter 17:      Taxpayer Rights

NICHE TOPICS
Chapter 18:       Practice Before the IRS and the Power of Attorney
Chapter 19:       Internet Accounting
Chapter 20:       E-Commerce and E-Communication
Chapter 21:       Insurance Accounting
Chapter 22:       Expert Witness    
Chapter 23:       Keep It Honest and Profitable

SEC ACCOUNTING & OVERSIGHT
Chapt

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cco

Building Eden: the beginning of Miami-Dade County's visionary park system / Rocco Ceo, Joanna Lombard ; contemporary photography by Steven Brooke

Rotch Library - SB482.F6 B85 2018




cco

Accommodation Issues in the Workplace



Book & Webinar Bundle (free eBook also included!)

Upon purchase of this book you will automatically receive a email order confirmation with a link to register for the free companion webinar. Everyone who purchases the book will receive an email with their webinar registration information on or before October 15th. 


About the Book

“A healthy society maximizes the opportunities for each individual to achieve self-worth while minimizing the conflict that inevitably arises when people are at cross-purposes.”

The landscape of accommodation in the Canadian workplace is ever-changing. Due to the sensitive but crucial nature of this content, employers, HR managers, and legal practitioners, need to adapt effective best practices on how to best meet their duty to accommodate.

This book includes a free eBook and webinar hosted by Jamie Knight.  

Many questions arise from “grey areas” not addressed explicitly in the law, or are so current, they are not yet fully addressed in case law. This resource provides answers to these emerging accommodation questions, particularly addressing: 

  • mental health,
  • religion, 
  • addiction, 
  • family issues (elderly parents, ill family members), and 
  • other groups commonly subjected to discrimination harassment or bullying based on sexual orientation, sexual identification, gender, age, etc. 

This book will focus on the expectations employers need to strive for when accommodating job applicants, employees and third parties. It addresses essential information on best practices, case law, uncertainties, and undue hardship. Also included is an expansive Q&A section, based on real experiences.

Ultimately, this publication will provide professionals with practical, on-point information so that they can move forward with confidence in terms of how to accom

If you would like more details about this product, or would like to order a copy online, please click here.




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Twitter accounts of Congress, Rahul Gandhi hacked; Delhi Police registers FIR




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267 million Facebook profiles sold on dark web for $540: How you can protect your account




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Nintendo account hack controversy: How to enable 2-factor verification (2FA)




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Microsoft Teams vulnerability could have exposed your account to hackers; flaw fixed




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Tired of Twitter? Follow these steps to delete your account




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My govt will restore accountability in money matters: Fadnavis



  • DO NOT USE Maharashtra
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Tata Sons chairman N Chandrasekaran: ‘We need accountability and supervision; we don’t need suspicion’




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Zira robbery case: Bank employee staged Rs 14-lakh robbery with accomplices, arrested




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Ludhiana man, accomplice gangrape minor sister-in-law; arrested




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World’s richest countries according to per capita income




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For Rohingyas, Tamil Nadu offers succour amid lockdown

A cyclone shelter building at Kelambakkam, which was recently given a fresh coat of paint, is the current home of nearly 100 Rohingyas who belong to 18 families. The neighbourhood is on the way to Mamallapuram, about 25 km from Tiruvanmiyur in south Chennai. While some Rohingya men work as butchers, some are helpers in restaurants and others do odd jobs like delivering goods on their fish cart.




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Money laundering case: ‘No papers to show chartered accountant’s link with offence,’ says Court




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MP health dept staff account for half of Bhopal’s COVID-19 cases





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Pune: 4 booked for selling cigarettes, tobacco products illegally




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Psychologists to CM: re-open de-addiction centres for tobacco users




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200 migrants trying to return to home states stopped by cops, given accommodation, food




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Coronavirus outbreak: Panchkula to open shops in accordance with Centre’s norms




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A comprehensive account of the history of Sikkim since 1947, that lays to rest any suggestion of the forcible annexation of the state




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A detailed account of the life and times of Salar Jung, the forgotten Diwan of Hyderabad



  • Books and Literature

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Auschwitz accountant convicted of 300,000 counts of accessory to murder of Jews



  • DO NOT USE Europe
  • World

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‘Caught it at a party’: A coronavirus patient gives first-hand account of being infected




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Organized retail now accounts for 30% of FMCG sales in metro cities: Nielsen

Nielsen says in the first quarter of 2020, share of modern trade stores in metro cities rises to 24.7% from 22.3% a year ago




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No succour for migrant workers: TMC, Congress slam PM speech




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Rajkot accountant held for son’s murder, police say victim used to often beat up father




FINANCIAL REPORTING
Chapter 1: Principles of Financial Statements, Disclosure, Analysis and Interpretation
Chapter 2: Revenue and Expenses
Chapter 3: Stockholders' Equity
Chapter 4: Statement of Cash Flows
Chapter 5: Segment Reporting


STANDARDS
Chapter 6: Actions of the Financial Accounting Standards Board
Chapter 7: Consolidation of Variable Interest Entities
Chapter 8: Governmental Accounting
Chapter 9: Governmental Fund Accounting
Chapter 10: Not-for-Profit or Exempt Organizations
Chapter 11: International Standards: Accounting
Chapter 12: International Standards: Auditing, Ethics, Public Sector