The Accountants' Guidebook provides the accountant with detailed information about the three responsibilities of accountancy - recordation, classification, and reporting. In addition, the course describes a variety of management and analysis tasks with which the accountant is typically charged. The course is intended to improve the performance of accountants by increasing their knowledge of the practical operational details of accounting, as well as the accounting standards to which they are subjected.
Upon successful completion of this course, participants will be able to:
- List the core tasks of accountancy.
- Name the focus of managerial accounting.
- Cite who is responsible for reconstructing damaged financial records, managerial accounting, and three-way matching.
- Specify a type of accounting not governed by any accounting framework.
- Identify where managerial accounting primarily does its reporting.
- Choose an item that is not a customer-oriented responsibility of accounting.
- Cite when a division bookkeeper is most likely to be used.
- Cite the item that is generally listed first on a chart of accounts.
- Cite how many digits are required for accounts in a business that does not break out departmental results and that tracks expenses by department.
- List an item that should not be a mega-account when a minimum number of expense accounts are used and one that would be charged to the business operations mega-account.
- Name what about accounting information is defined by the chart of accounts.
- Specify the section of the chart of accounts where the allowance for doubtful accounts is.
- State a consequence of the proliferation of accounts and reducing the number of accounts.
- Identify an example of a subsidiary ledger and when one is used.
- Define an unbalanced journal entry and a purchase ledger.
- List an account balance that is included in the post-closing trial balance.
- Name the first step in a procedure production.
- Cite a characteristic of the adjusted trial balance and from where its line items are derived.
- State the purpose of the extended trial balance.
- Specify when a business should create a procedure.
- Identify a situation where a flowchart is helpful.
- Cite a piece of information that every new release of procedures should inform recipients about.
- Name the best procedure layout option.
- Choose an item that is not normally included in a credit review.
- Cite another use for a sales order and an item received from shipping by the billing clerk.
- State why immediate cash application is important.
- Identify a situation where there is no need to create a reserve for an impaired loan.
- Specify when a delinquency fee should be recognized by a lender.
- Cite what a lead lender should do in a loan syndication where repayments are being collected.
- List a characteristic of a lender that takes on the role of an investor.
- Identify when the presence of a simple lending arrangement is more likely.
- Cite when loan origination fees should be recognized and what should be done when a loan is still in process.
- Specify how a property whose possession has been taken by a foreclosing creditor should be recorded.
- Identify a factor affecting holding gain or loss.
- Define the intent of a holding a trading security.
- Specify how to account for held-to-maturity investments.
- Cite what should be done when transferring a security from held-to-maturity to available-for-sale and when recognizing an impairment loss on an equity security.
- Name a characteristic of a general allowance for unidentified impairments to securities.
- Choose an item that shouldn't be in a related disclosure for a security with a temporary impairment.
- State the impact of dividends on the equity method.
- Specify treatment when an investor's share of an investee's losses exceeds the carrying amount of the investment.
- Cite a characteristic of the FIFO method and the LIFO method.
- Define a cost pool.
- Calculate the cost of goods sold and estimated ending inventory.
- Specify what should be recorded upon the sale of goods on credit to a customer under the perpetual inventory system.
- Define the capitalization limit, useful life, and depletion.
- Name a type of depreciation that is not an accelerated type.
- Cite when to recognize an impairment loss when using GAAP.
- Specify how to value fixed assets acquired in a business combination.
- Calculate the depreciation percentage of the depreciable asset balance in the first year of the five-year calculation period under the double declining balance method.
- Identify the only situation in which land may be depreciated.
- Define a goodwill impairment.
- Identify the steps in assessing goodwill impairment.
- Specify a consequence of recognizing a goodwill impairment.
- Cite the trigger percentage for additional testing in the goodwill impairment process.
- Choose proper treatment when a reporting unit is disposed of.
- Identify when or how often impairment testing should be conducted and the stage of internal-use software development that can be capitalized.
- Name a cost of developing a website that can be charge to expense as opposed to being capitalized.
- Cite when a stock dividend happens.
- List a reason to buy back shares.
- Define treasury stock account, a stock split, and arrearage.
- Name a common trigger for a reduction in the number of stockholders.
- Name a characteristic of the transfer of assets into a separate legal entity.
- Identify when a reverse spinoff occurs.
- Name a consequence of a seller retaining a security interest in sold goods.
- List a characteristic of a bill-and-hold transaction and the right-of-return concept.
- Identify a characteristic of the installment method.
- Cite when you can recognize revenue from a barter arrangement and when the milestone method is used.
- Choose an indicator of being able to record revenue at its gross amount.
- Specify how to record billing of out-of-pocket expenses to a customer.
- Identify a characteristic of the chart of accounts.
- Cite why wages are accrued.
- List a permissible way to record a commission expense.
- Name a reason a company with few hourly staff might avoid wage accrual.
- Specify when a bonus expense should not be accrued.
- Cite why the accrued benefits journal entry is not commonly used.
- Identify how to classify an employee advance and a use of a stock subscription plan.
- Specify proper accounting when stock is issued to an employee.
- Define the reload feature and implicit service period.
- List a characteristic of stock with a highly volatile price.
- Name a consequence of a stock option expiring unused.
- Cite an assumption of the lattice pricing model for stock options.
- Identify when a stock-based compensation arrangement is likely to be classified as a liability.
- Choose when an employee share purchase plan is not considered compensatory.
- Name a use for an excess tax credit.
- Identify a step that wouldn't be involved in deriving a tax position.
- Specify a location you wouldn't allocate income taxes to.
- List the types of temporary tax differences.
- Define a deferred tax asset.
- List a characteristic of the applicable tax rate and the presentation of deferred taxes.
- Cite the tax rate that should be applied to ordinary income in an interim period.
- List a step in the acquisition method.
- Cite a consequence when a contingent consideration is paid in equity.
- Calculate goodwill when there is not a noncontrolling interest.
- Specify when a step acquisition has occurred.
- Name something involved in provisional accounting for a business combination.
- List an example of an intangible asset in an acquisition to which a value can be attached.
- Identify the common use of a reverse acquisition and the acquisition of specific assets.
- Define functional currency and name what the likely functional currency is when the financing of a foreign operation is provided by the parent company.
- Cite an unnecessary step when performing financial statement translation.
- Specify how to translate assets when translating financial statements into the reporting currency.
- Identify how to initially record a payment to a supplier in a foreign currency.
- Specify when no gain or loss is recognized on a foreign currency transaction.
- Name the exchange rate to be applied when intra-entity profits are eliminated in a consolidation.
- Cite an action to be performed when an entity operates in a hyperinflationary economy.
- Name a criterion for identifying a capital lease and what a lessee must account for under such a lease.
- Specify the type of lessors that use a direct financing lease.
- Cite the length over which a lessee may recognize a lease incentive.
- Define a capital lease and a fiscal funding clause.
- Choose proper treatment when depreciating leasehold improvements.
- Identify a characteristic of a sale-leaseback transaction.
- Choose an example of a change in accounting estimate.
- Specify an action that would not be useful in correcting an error in previous financial statements.
- Identify a situation where you would adjust the financial statements of prior interim periods of the current fiscal year.
- Cite when to change an accounting principle and the type of change that requires retrospective application to prior accounting periods and when an accounting error is sufficiently material to report.
- Choose a step that is not part of retrospective application and when retrospective application is not considered possible.
- State why generating customer invoices is an essential part of the closing process and why you want to eliminate intercompany transactions.
- Cite the basis for accruing a tax liability.
- Specify a situation where a reserve should not be created.
- Name the key issue in consolidation of division results and a delayed closing step.
- Identify why you must close subsidiary ledgers when closing the books.
- Define a net operating loss carryforward.
- Name a presentation method that can help you see income statement abnormalities.
- Define the purpose of the comparative balance sheet and the statement of retained earnings.
- Define an income statement with several sub-totals and the contribution margin income statement.
- Specify a good source document for compiling financial statements by hand.
- Identify the formula that a balance sheet must match.
- State when an asset would be classified as current on the balance sheet.
- Cite how to treat contingencies under the integral view.
- Define the segment test for profit or loss.
- Specify the proper action when a segment no longer qualifies but did in the past and will in the future.
- State an assumption about reported interim period results under the integral view and a piece of guidance of the integral view.
- List a characteristic of interim reporting under the discrete view and of a chief operation decision maker.
- Identify guidance from the segment test for revenue.
- Name a document that requires approval of a majority of the board of directors.
- State the purpose of responsibility reporting.
- List an item that is not important for properly managing margin reports.
- Cite a limitation of variance analysis.
- Name a common line item in a flash report.
- Define the variance where volume variance relates to the use of direct labor.
- Calculate selling price variance.
- Specify a possible cause of an unfavorable sales volume variance.
- Cite the importance of the value date.
- Define a lockbox network.
- Identify the kind of information required by automatic cash application.
- Define the mechanism that keeps cash application from delaying daily bank deposits.
- List an advantage of a bank lockbox and an alternative to using it.
- Specify a characteristic of remote deposit capture.
- Name something not accomplished through an online payment app.
- List an advantage of converting a receivable into a promissory note.
- Specify the purpose of the COD roll.
- Name a way to reduce the cost of using attorney letters.
- Define the grace period in collections.
- Identify what A-B testing helps to design.
- Cite a characteristic of a postdated check.
- Specify when the promissory note approach and filing in small claims court are best used in collections.
- Define a payroll cycle.
- Identify when employees are paid in a biweekly payroll system and in a semimonthly payroll system and a key difference between the two systems.
- Name a timekeeping solution for an hourly employee who nearly always works 40 hours a week.
- Choose an action that will not help protect the confidentiality of payroll information.
- List a result of an increase in the number of versions of a product.
- Cite a characteristic of the direct materials roll-up method.
- Name an expense that isn't usually found in the R&D budget.
- State why it is necessary to have several budget iterations.
- Specify an effect of switching from a material requirements planning system to a just-in-time system.
- Calculate direct material purchases.
- Cite when the crewing method is used in the budgeting process.
- Name the budget that contains treasury and that contains charitable contributions.
- State whey net present value is not useful in capital budgeting analysis.
- List a reason that net present value or constraint analysis can be legitimately bypassed.
- Specify when to consider outsourcing to avoid a fixed asset investment.
- Name the primary focus of constraint analysis and the intent of a post-installation review.
- Define throughput.
- Cite why the payback method may be useful in capital budgeting analysis.
- Cite a non-operational transaction that isn't included in the core earnings ratio.
- Specify the best possible DSO measurement.
- Identify when sales backlog ratio is most useful.
- Name a way to ensure measurement consistency.
- Cite a characteristic of calculating profit per person and a figure used in calculating deflated sales growth.
- Identify an item that can be eliminated from net profits when calculating core earnings ratio and one that can be eliminated from the current assets portion of a quick ratio.
- List the two alternative versions of margin of safety.
- Choose the interest coverage ratio that would trigger a sale of equity holdings.
- Name a measurement that does not roll up into return on equity.
- List the two items compared in days sale outstanding.
- State what is meant by a collection effectiveness index of 100%.
- Name two considerations when figuring the customer turnover measurement.
- Identify a situation in which a high cost-per-square-foot location might be acceptable.
- Identify an operational cost object.
- Name a cost that should not be included in an employee cost object analysis and one that should not be in a product cost analysis.
- Cite a factor in creating a high-cost cost object.
- Specify when to assign a cost to a cost object and a cost that should not be assigned to a specific customer cost object.
- List an action for managers when the cost of acquiring new customers is high.
- Choose a cost that is included in the analysis of a product line that is not considered in the analysis of a product.
Table of Contents
Chapter 1 – The Role of the Accountant
The Accountancy Concept
Financial and Managerial Accounting
Types of Accountants
Responsibilities of the Accounting Department
Organizational Structure of the Accounting Department
Chapter 1 Review Questions
Chapter 2 – The Chart of Accounts
Overview of the Chart of Accounts
The Three-Digit Chart of Accounts
The Five-Digit Chart of Accounts
The Seven-Digit Chart of Accounts
Chart of Accounts Reduction
Alphanumeric Account Coding
Chapter 2 Review Questions
Chapter 3 – The General Ledger and Trial Balance
The Ledger Concept
General Ledger Overview
The Accounts Receivable Ledger
The Purchase Ledger
Overview of the Trial Balance
The Trial Balance Format
The Extended Trial Balance
Trial Balance Error Correction
The Post-Closing Trial Balance
Evaluation of the Trial Balance
Chapter 3 Review Questions
Chapter 4 – Accounting Procedures
The Nature of a Procedure
The Need for Procedures
The Number of Procedures to Develop
The Mechanics of Procedure Production
Procedure Production Steps
Procedure Design Tips
Dissemination of Procedures
Enforcement of Procedures
Deviations from Procedures
The Credit Examination Procedure (Manual System)
The Shipping Procedure (Manual System)
The Billing Procedure
The Check Receipts Processing Procedure
The Purchasing Procedure
The Supplier Invoice Processing Procedure (Manual System)
The Check Payment Issuance Procedure
Chapter 4 Review Questions
Chapter 5 – Accounting for Receivables
Accounting for Billings
Accounting for Sales Taxes
The Allowance for Doubtful Accounts
Acquisition, Development, and Construction Arrangements
Nonrefundable Fees and Other Costs
Loans and Debt Securities Acquired with Deteriorated Credit Quality
Troubled Debt Restructurings by Creditors
Chapter 5 Review Questions
Chapter 6 – Accounting for Investments
Overview of Investments – Debt and Equity Securities
Accounting for Investments
Impairment of Investments
Dividend and Interest Income
The Equity Method
Chapter 6 Review Questions
Chapter 7 – Accounting for Inventory
Overview of Inventory
The Periodic Inventory System
The Perpetual Inventory System
The First In, First Out Method
The Last In, First Out Method
The Weighted Average Method
The Retail Inventory Method
The Gross Profit Method
The Lower of Cost or Market Rule
Work in Process Accounting
Accounting for Obsolete Inventory
Goods in Transit
Chapter 7 Review Questions
Chapter 8 – Accounting for Property, Plant, and Equipment
Overview of Fixed Assets
Initial Fixed Asset Recognition
Fixed Assets Acquired through a Business Combination
Depreciation and Amortization
Sum-of-the-Years’ Digits Method
Double-Declining Balance Method
Units of Production Method
Land Improvement Depreciation
Depreciation Accounting Entries
Fixed Asset Impairment
Fixed Asset Disposal
Assets Held for Sale
Fixed Asset Disposal Accounting
Fixed Asset Disclosures
General Fixed Asset Disclosures
Change in Estimate Disclosures
Intangible Asset Disclosures
Chapter 8 Review Questions
Chapter 9 – Accounting for Intangibles
General Intangibles Other than Goodwill
Website Development Costs
Chapter 9 Review Questions
Chapter 10 – Accounting for Equity
Overview of Equity
Stock Dividends and Stock Splits
Purchase of Treasury Stock
Resale of Treasury Stock
Constructive Retirement Method
Equity-Based Payments to Non-Employees
Spinoffs and Reverse Spinoffs
Rights and Privileges
Contingently Convertible Securities
Changes in Shareholders’ Equity
Equity-Based Payments to Non-Employees
Chapter 10 Review Questions
Chapter 11 – Revenue Recognition
Overview of Revenue Recognition
Public Company Revenue Recognition
The Installment Method
The Cost Recovery Method
The Right of Return
Extended Warranty Revenue
Advertising Barter Transactions
Revenue Recognition for Multiple-Element Arrangements
The Milestone Method
Construction-Type and Production-Type Contracts
Elements of Revenue
Elements of Cost
Provisions for Losses
Percentage of Completion Method
Completed Contract Method
Gains and Losses
Principal Agent Considerations
Gross or Net Considerations
Shipping and Handling Charges
Customer Payments and Incentives
Accounting by the Supplier
Accounting by the Customer
Accounting by Service Providers for Payments to Equipment Producers or Resellers
Presentation of Consideration Paid by Suppliers (Supplier Viewpoint)
Presentation of Consideration Paid by Suppliers (Customer Viewpoint)
Layaway Sales Arrangements
Nonrefundable Up-Front Fee Arrangements
Contingent Rental Income
Revenue Recognition Disclosures
Private Company Disclosures
Public Company Disclosures
Chapter 11 Review Questions
Chapter 12 – Accounting for Payroll
The Chart of Accounts
Types of Payroll Journal Entries
Primary Payroll Journal Entry
Manual Paycheck Entry
Accrued Vacation Pay
Payroll Information in the Financial Statements - Wages
Payroll Information in the Financial Statements – Payroll Taxes
Chapter 12 Review Questions
Chapter 13 – Accounting for Stock-Based Compensation
Overview of Stock Compensation
The Volatility Concept
Fair Value Calculation Alternatives
Awards Classified as Equity
Award Measurement Problems
Income Tax Effects
Awards Classified as Liabilities
Employee Share Purchase Plans
Stock-Based Compensation Disclosures
Chapter 13 Review Questions
Chapter 14 – Accounting for Income Taxes
Overview of Income Taxes
Accounting for Income Taxes
Deferred Tax Expense
Applicable Tax Rate
Interest and Penalties
Intraperiod Tax Allocation
Taxes Related to Undistributed Earnings
Income Taxes Presentation
Income Taxes Disclosure
Chapter 14 Review Questions
Chapter 15 – Accounting for Business Combinations
Overview of Business Combinations
Identifiable Assets and Liabilities, and Noncontrolling Interests
Goodwill or Gain from Bargain Purchase
Acquisition of Assets
Transactions between Entities under Control of Same Parent
Business Combination Disclosures
Identifiable Assets and Liabilities, and any Noncontrolling Interest
Goodwill or Gain from Bargain Purchase
Transactions between Entities under Control of Same Parent
Chapter 15 Review Questions
Chapter 16 – Foreign Currency Matters
Foreign Currency Transactions
Financial Statement Translation
Determination of Functional Currency
Translation of Financial Statements
Use of Average Exchange Rates
Derecognition of a Foreign Entity Investment
Foreign Currency Disclosures
Chapter 16 Review Questions
Chapter 17 – Accounting for Leases
Overview of Leases
Capital Lease Criteria
Lease Classification by Lessor
Accounting for Leasehold Improvements
Special Lease Terms
Operating Lease Treatment by Lessee
Operating Lease Treatment by Lessor
Capital Lease Treatment by Lessee
Capital Lease Treatment of Sublease by Lessee
Capital Lease Treatment by Lessor (Sales-Type Lease)
Capital Lease Treatment by Lessor (Direct Financing Lease)
Capital Lease Treatment by Lessor (Leveraged Lease)
Capital Lease Treatment by Lessor (Broadly Applicable)
Sale-Leaseback Treatment by Lessee
Sale-Leaseback Treatment by Lessor
Chapter 17 Review Questions
Chapter 18 – Accounting Changes and Error Corrections
Changes in Accounting Principle
Changes in Accounting Estimate
Changes in Reporting Entity
Correction of an Error in Previously Issued Financial Statements
Corrections Related to Prior Interim Periods
The Materiality of an Error
Accounting Changes and Error Corrections Disclosures
Change in Accounting Principle
Change in Accounting Estimate
Change in Reporting Entity
Chapter 18 Review Questions
Chapter 19 – Closing the Books
Prior Steps: Update Reserves
Core Steps: Issue Customer Invoices
Core Steps: Value Inventory
Core Steps: Calculate Depreciation
Core Steps: Create Accruals
Core Steps: Consolidate Division Results
Core Steps: Eliminate Intercompany Transactions
Core Steps: Review Journal Entries
Core Steps: Reconcile Accounts
Core Steps: Close Subsidiary Ledgers
Core Steps: Create Financial Statements
Core Steps: Review Financial Statements
Core Steps: Accrue Tax Liabilities
Core Steps: Close the Month
Core Steps: Add Disclosures
Core Steps: Write Cover Letter
Core Steps: Issue Financial Statements
Delayed Steps: Issue Customer Invoices
Delayed Steps: Closing Metrics
Delayed Steps: Document Future Closing Changes
Delayed Steps: Update Closing Procedures
Chapter 19 Review Questions
Chapter 20 – The Financial Statements
The Income Statement
Income Statement Overview
The Single-Step Income Statement
The Multi-Step Income Statement
The Condensed Income Statement
The Contribution Margin Income Statement
The Multi-Period Income Statement
How to Construct the Income Statement
The Balance Sheet
Overview of the Balance Sheet
The Common Size Balance Sheet
The Comparative Balance Sheet
How to Construct the Balance Sheet
The Statement of Cash Flows
Overview of the Statement of Cash Flows
The Direct Method
The Indirect Method
How to Prepare the Statement of Cash Flows
The Statement of Retained Earnings
Overview of the Statement of Retained Earnings
How to Prepare the Statement of Retained Earnings
Chapter 20 Review Questions
Chapter 21 – Public Company Financial Reporting
The Integral View
The Discrete View
Comparison of the Integral and Discrete Views
Interim Reporting Issues
Primary Segment Reporting Issues
The Segment Report
Earnings per Share
Basic Earnings per Share
Diluted Earnings per Share
Presentation of Earnings per Share
The Public Company Closing Process
The Form 10-Q
The Form 10-K
Chapter 21 Review Questions
Chapter 22 – Management Reports
The Duration of a Report
The Flash Report
The Purchase Price Variance
Material Yield Variance
Labor Rate Variance
Labor Efficiency Variance
Variable Overhead Spending Variance
Variable Overhead Efficiency Variance
Fixed Overhead Spending Variance
Selling Price Variance
Sales Volume Variance
Problems with Variance Analysis
Which Variances to Report
How to Report Variances
Chapter 22 Review Questions
Chapter 23 – Cash Receipts Management
Check Receipt Improvements
The Bank Lockbox
Automatic Cash Application
Remote Deposit Capture
Cash Receipts Improvements
Credit Card Receipts
Credit Card Receipt Improvements
Enter Information in Online Form Immediately
Online Payment Apps
Chapter 23 Review Questions
Chapter 24 – Collection Tactics
Overview of Collection Tactics
Grace Period Reduction
Check Payment by Fax or email
Pay Undisputed Line Items
Confirm Payment Date
Take Back Merchandise
Interest and Penalties
Final Demand Letter
Issue Small Claims Court Complaint
The Collection Reputation
The Collection Call
Collect in Person
Chapter 24 Review Questions
Chapter 25 – Payroll Management
Payroll Cycle Duration
Transaction Error Analysis
Staff Training Program
The Payroll Calendar
Chapter 25 Review Questions
Chapter 26 – Budgeting
The System of Budgets
The Reasons for Budget Iterations
Overview of the Revenue Budget
The Ending Finished Goods Inventory Budget
The Production Budget
Production Budgeting for Multiple Products
The Direct Materials Budget (Roll-Up Method)
The Direct Materials Budget (Historical Method)
The Direct Labor Budget
The Manufacturing Overhead Budget
The Sales and Marketing Budget
Diminishing Returns Analysis
The Research and Development Budget
The Administration Budget
The Compensation Budget
The Budgeted Income Statement
The Budgeted Balance Sheet
Additional Estimation Elements
The Cash Line Item
The Financing Budget
The Compiled Balance Sheet
Chapter 26 Review Questions
Chapter 27 – Capital Budgeting
Overview of Capital Budgeting
Net Present Value Analysis
The Payback Method
Capital Budget Proposal Analysis
The Outsourcing Decision
The Capital Budgeting Application Form
The Post Installation Review
The Lease versus Buy Decision
Chapter 27 Review Questions
Chapter 28 – Business Ratios
What to Measure
Deflated Sales Growth
Sales per Person
Deflated Profit Growth
Profit per Person
Core Earnings Ratio
Margin of Safety
Working Capital Productivity
Debt to Equity Ratio
Interest Coverage Ratio
Cost per Square Foot
Occupancy Cost Ratio
Return on Equity
Days Sales Outstanding
Best Possible DSO
Collection Effectiveness Index
Sales Backlog Ratio
Chapter 28 Review Questions
Chapter 29 – Cost Object Analysis
Factors in Cost Object Analysis
The Assignability of Costs
The Customer Cost Object
Customer Acquisition Costs
Customer Lifetime Value
The Employee Cost Object
The Product Cost Object
The Product Line Cost Object
The Sales Channel Cost Object
Cost Object Termination Issues
Which Cost Objects to Track
Chapter 29 Review Questions
Review Question Answers and Rationales
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