000			01957nam a2200217Ia 4500
003			NULRC
005			20250520100553.0
008			250520s9999 xx 000 0 und d
020			_a139304533
040			_cNULRC
050			_aHF 5635 .T69 1980
100			_aTowles, Martin F. _eauthor
245		0	_aTreasurer's and controller's financial accounting desk book / _cMartin F. Towles
260			_aNew Jersey : _bPrentice-Hall, _cc1980
300			_a353 pages ; _c29 cm.
504			_aIncludes index.
505			_a1. 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.
520			_aHere 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.
650			_aACCOUNTANCY
942			_2lcc _cBK
999			_c8263 _d8263