4658813
9780073218243
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Topical Coverage in the BAM, 3/e: Year 1: Accrued Revenues and Expenses; Start-up Costs; Accounting for NOLs; Intangible Asset (License); Common Stock; EPS Calculations; Complete Set of F/S with Note Disclosures; Review vs. Audit. Year 2: Revenue Recognition; Allowance for D/A and Bad Debt Expense; PPE and Depreciation Methods; Capitalized Interest; Deferred Taxes; Notes Payable, Interest Accrual and Covenants; Comparative F/S with New Disclosures; Present Value Calculations. Year 3: Repairs and Maintenance vs. Additions; Capital Leases; Investment Securities; Pension Accounting; New Deferred Taxes; Permanent Tax Difference; New Disclosures; Other Comprehensive Income. Year 4: Optional Proof of Cash; Repairs and Maintenance vs. Replacements; Equity Method Securities; LCM Inventory Valuation; Inventory Cut-Off Errors; Audit vs. Review; New Disclosures; Optional Tax Return. Year 5: Preferred StockCompany Goes Public; Dividend Allocation; Change from Equity Method to Cost Method; Freight Allocation; Segment Reporting; Two-Class and Diluted EPS; New Disclosures; Optional Tax Return. Year 6: Change in Depreciation Method; Warranty Expense; Business Combination; Goodwill and Impairment; Stock Split; Optional Non-monetary Transactions; New Disclosures; Optional Tax Return. Year 7: LIFO vs. FIFO Liquidation; Overhead Allocation to Inventory; Research and Development; New Deferred Taxes; Correction of Error; F/S Restatement; New Disclosures; Optional Construction Accounting.Catanach, Anthony H. is the author of 'Business Activity Model ', published 2006 under ISBN 9780073218243 and ISBN 0073218243.
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