Treasurer's and controller's financial accounting desk book /

Towles, Martin F.

Treasurer's and controller's financial accounting desk book / Martin F. Towles - New Jersey : Prentice-Hall, c1980 - 353 pages ; 29 cm.

Includes index.

1. Inter-period Allocation of Income Taxes- Computed Techniques -- 2. Allocation of Income Taxes- Special Areas and Interim Reports -- 3. Earnings Per Share - Reporting for In-complex Capital Structures -- 4. Nonmonetary Transactions- Accounting and Tax Treatment and Determination of Gains and Losses -- 5.Accounting for Capitalized Leases- Present Value Concepts and Measurement Techniques -- 6.Accounting for Lessor transactions- Sales-Type, Direct-Financing and Leverage leases -- 7. Marketable Securities- Valuation Standards, Accounting Procedures and Reporting Requirements -- 8. Capital Changes- Accounting for Nonrevenue Adjustments in Stockholders' Equity Accounts -- 9. Depreciation Accounting- Depreciable Bases, Allocation Methods and Computational -- 10. Reporting Changes in Financial Position- Concepts, Formats, and Elements of Disclosure -- 11. Subchapter S Corporations- Accounting for Elections, Operations, and Terminations.

Here are specific techniques for practical solutions to perplexing financial accounting problems that arise in implementing the vast array of complex and highly technical directives now being issued by authoritative accounting bodies. This book will provide tools which enable the reader to contend successfully with the new accounting requirements by establishing shortcut, time-and-money-saving accounting systems and procedures.

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ACCOUNTANCY

HF 5635 .T69 1980