Corporate Controller's Manual. 1987/1988 Update with Cumulative Index

Front Cover
Allan Miller
Warren, Gorham & Lamont, 1987 - Controllership - 1000 pages

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Contents

Summary Table of Contents Mill
2-14
Remeasurement Into the Functional
2-20
Introduction 221
2-22
2A Accounting for Foreign Currency Translation 2A1
2-23
Elimination of Intercompany
2-38
Accounting for Income Taxes
2-39
2B Accounting for Futures Contracts 2B1
2-57
2C Accounting for Options 2C1
2-97
Staffing and Supervision 261
26-3
ERISA Reporting Requirements 271
27-3
TaxQualified Retirement Plans 281
28-3
28A Employers Accounting for Pensions 28A1
28-15
Emerging Issues Task Force
28-25
28B Employers Accounting for Settlements and Curtailments
28-39
Discounting by PropertyCasualty Insurance Companies
28-62
Employee Health and Welfare Programs
28-69

Other Provisions 26 Requirements for the Trust 211
3-2
LIFO Inventory Accounting
3-3
Lease Capitalization Accounting
3-4
Cash Flow Reporting
5-1
Depreciation Methods
5-5
The Role of the Controller 6A2
5-10
Cost Accounting Methods
5-12
Responsibility Accounting 6A9
5-17
6A Computerized Cost Accounting 6A1
5-39
41
5-41
Nonmanufacturing Cost Systems 6A40
5-48
Distribution Cost Accounting Revised
7-1
Management Reports
7-8
through
9-1
Stockholder Reports
9-9
Securities and Exchange Commission
10-1
SEC Reporting Requirements 101
10-3
EDP for Accounting and Reporting 111
11-11
Management Decision Functions
11-17
Preparation and Use of Budgets 121
12-3
Preparation and Use of Forecasts Revised 131
13-1
Inventory Management 141
14-3
Pricing Decisions 15A Controllership in an Inflationary Environment 15B Productivity Measurement 15B1
14-7
Interpretive Release About Disclosure of the Effects of the Tax Reform Act of 1986
14-27
INTRODUCTION
14-30
Internal Control Systems 171
17-3
Foreign Corrupt Practices Act Requirements
19-3
Performing the Internal Audit 201
20-3
ThreeTier Registration System 222
22-2
Sources of Funds
22-3
Form S4 Registration Statement 228
22-8
During that period the Board issued the three statements mentioned above
22-14
Staff Accounting Bulletins
22-15
INTRODUCTION
23-1
Cash Management 231
23-23
Investment of Surplus Funds 251
25-3
25A Managing Security Portfolios 25A1
25-17
Mergers and AcquisitionsAccounting and Tax Problems 311
28-79
DivestmentsTax and Financial Accounting Problems 331
28-87
The Process of Risk Management 351
35-5
Real Estate Planning and Control 361
36-3
Controlling Energy Costs
36-15
38
38-2
Federal TaxesPlanning and Control 381
38-3
Alternative Minimum Tax 388
38-8
Independent Research
38-14
Preserving DividendsReceived
38-24
Business Use of Automobiles
38-30
Finance Business Growth 38A23
38-39
Installment Sales 38A29
38-45
38A Tax Planning Strategies 38A1
38-47
38B Tax Planning for Closely Held Corporations 38B1
38-55
38C S Corporations 38C1
38-65
38D Penalty Taxes on Corporate Accumulations 38D1
38-79
38E Travel and Entertainment Expenses 38E1
38-99
Payroll TaxesPlanning and Control 401
40-1
The Government
41-2
Government Contract Requirements 411
41-3
Factors Affecting the Allowability
41-9
Government Requirements 4115
41-15
Regulatory Requirements 421
41-25
INTRODUCTION
44-1
International Accounting 461
46-3
47
47-2
International Auditing 471
47-3
Audit Manual 478
47-8
International Taxation 481
48-2
48A Foreign Sales Corporations 48A1
48-43
Cumulative Index CM
1-1
Capital Expenditures
1-34
Monitoring Techniques
1-54
Research and Development Arrangements
1-63
Copyright

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