By Joel G. Siegel
The thorough reference that is going anywhere you cross The Vest Pocket CPA is the correct updated reference device for present day accountants in public perform and personal undefined, and accounting and different executives who interface with outdoors auditors. it truly is written in any effortless Q&A structure and jam-packed with checklists, samples, and worked-out ideas for a large choice of accounting difficulties within the parts of monetary accounting, financial plan research, monetary making plans, managerial accounting, quantitative research and modeling, auditing, and taxation. Joel G. Siegel, PhD, CPA, is the writer of nineteen books and 1000s of articles for accounting and monetary journals. He has acted as a specialist in accounting matters, with such consumers as IT&T, Citicorp, and Person-Wolinsky CPA evaluation. Nicky A. Dauber, CPA, has served as a ebook reviewer for significant ebook publishers and has had articles released in lots of specialist accounting journals. Jae ok. Shim, PhD (Long seashore, CA), has released 14 books that experience bought greater than 500,000 copies.
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Extra info for The Vest Pocket CPA
In accounting for construction contracts under the completed contract method. During Production When can I recognize revenue during production? In the case of long-term production situations, revenue recognition is made when: ❍ ❍ An assured price for the completed item exists by contractual agreement, and A reliable measure of the degree of completion at various stages of the production process is possible. EXAMPLE: The percentage of completion method used in accounting for long-term construction contracts.
The weighted-average shares used for previous years’ computations has to be increased by 10 percent to make EPS data comparable. ❍ When a prior period adjustment occurs that causes a restatement of previous years’ earnings, EPS should also be restated. fm Page 30 Friday, January 28, 2005 4:37 PM CHAPTER 2 FINANCIAL STATEMENT REPORTING: THE BALANCE SHEET On the balance sheet, the CPA is concerned with the accounting for and reporting of assets, liabilities, and stockholders’ equity. ASSETS What valuation is used for assets?
On cumulative preferred stock, preferred dividends for the current year are subtracted out whether or not paid. Further, preferred dividends are only subtracted out for the current year. EXAMPLE: If preferred dividends in arrears were for five years, all of which were paid plus the sixth year dividend, only the sixth year dividend (current year) is deducted. Preferred dividends for each of the prior years would have been deducted in those years. In computing EPS, preferred dividends are subtracted out only on preferred stock that was not included as a common stock equivalent.