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The Process Auditing and Techniques Guide, Second Edition

Best-selling author J.P. Russell focuses on the methods and techniques of conducting internal and external process audits. Learn how to evaluate process controls, use process flow, turtle, spider and tree diagrams, verify process conformity and effectiveness, and compose an audit report assessing compliance, controls, risk and process optimization. This guide is ideal for individuals who have a general understanding of auditing techniques and is written for auditors who conduct first-, second-, and third-party audits to any standard or work instruction.

Managing Your Business Accounts: How to Keep the Books and Maintain Financial Control Over Your Business

Managing Your Buisness Accounts" provides a step-by-step guide for the small business to carry out double-entry book-keeping and accounting procedures. Topics include getting started, accounting for VAT, double-entry book-keeping, doing the wages, taxation and dealing with professional advisers.

Accounting (6nd. ed.)

Manage your own revision with step-by-step support from experienced examiner Ian Harrison. This guide also includes a Questions and Answers section with exam-style questions, student's answers for each question, and examiner comments to ensure you're exam-ready. Plan and pace your revision with the revision planner. Use the expert tips to clarify key points. Avoid making typical mistakes with expert advice. Test yourself with end-of-topic questions and answers and tick off each topic as you complete it Practise your exam skills with exam-style questions and answers.

About Financial Accounting. Vol. 2

"The book is divided into two volumes. Volume 1 deals with the financial accounting concepts, principles and procedures. Volume 2 deals with the accounting for partnerships, close corporations, branches and manufacturing entities. Preface.

Principles of Group Accounting under IFRS

Group accounting is often named as the flagship discipline of accounting. This is because group accounting is more than just financial accounting. It combines several disciplines under one umbrella: Financial accounting, management and cost accounting, taxation, law, organization and similar disciplines. Group accounting will even be complicated as there is often not only one jurisdiction to be considered. As a consequence, it may become a complex and challenging task to apply group accounting and to prepare consolidated financial statements. The challenge that needs to be mastered is not limited to large groups. Even small and medium-sized groups face the same or similar issues large groups have. To cope with these challenges, group accountants have to have not only an in-depth accounting knowledge but also knowledge on adjacent disciplines that are required for group accounting.

Fraud Examiners Manual

Learn about the latest fraud examination techniques, methods and procedures in the four sections of the Fraud Examiners Manual. Section I: Financial Transactions and Fraud Schemes. Describes hundreds of fraud schemes, including red flags and prevention and detection mechanisms. This section also provides information about basic accounting concepts. Section II: Law Focuses on the statutes and common law principles involved in prosecuting fraudsters through both the criminal and civil systems, as well as legal pitfalls you might encounter while conducting an investigation. Section III: Investigation. Provides the basic tools and techniques necessary to gather information and evidence when conducting a fraud examination and identifying perpetrators. The appendices contain a sample fraud examination report, a fraud examination checklist and sample engagement and advisory letters.

Costos ABC y presupuestos. Herramientas para la productividad

Por su amplio uso y difusión en el medio profesional, en esta obra empleo continuamente expresiones y términos en inglés, generalmente para referir conceptos empleados en finanzas, contabilidad de costos y procesos de producción (por ejemplo, just-in-time y benchmarking), así como en computación y sistemas informáticos. En la medida de lo posible, sin embargo, empleo expresiones y términos en castellano, sin pretender eliminar del todo el uso de sus equivalentes en inglés, especialmente en el uso de ejemplos y la demostración de varios casos en este idioma.

Intermediate Financial Accounting. V. 1

Intermediate Financial Accounting Volume 1 by G. Arnold and S. Kyle, developed in collaboration by Athabasca University and Lyryx, is intended for a first course in Intermediate Financial Accounting, and presumes that students have already completed one or two Introductory Financial Accounting courses. The textbook reflects current International Financial Reporting Standards (IFRS), such as IFRS 15 – Revenue from Contracts With Customers. This textbook provides a review of introductory accounting concepts and covers all topics essential to a first level Intermediate Accounting course: the conceptual framework and current landscape of financial reporting; statements of financial position; comprehensive income; cash flows and shareholders’ equity; cash and receivables; revenue; inventory; property, plant and equipment; intangible assets; and intercorporate investments.

Corporate Financial Reporting and Analysis: A Global Perspective

Corporate Financial Reporting Analysis combines comprehensive coverage and a rigorous approach to modern financial reporting with a readable and accessible style. Merging traditional principles of corporate finance and accepted reporting practices with current models enable the reader to develop essential interpretation and analysis skills, while the emphasis on real-world practicality and methodology provides seamless coverage of both GAAP and IFRS requirements for enhanced global relevance. Two decades of classroom testing among INSEAD MBA students has honed this text to provide the clearest, most comprehensive model for financial statement interpretation and analysis; a concise, logically organized pedagogical framework includes problems, discussion questions, and real-world case studies that illustrate applications and current practices, and in-depth examination of key topics clarifies complex concepts and builds professional intuition. With insightful coverage of revenue recognition, inventory accounting, receivables, long-term assets, M&A, income taxes, and other principle topics, this book provides both education and ongoing reference for MBA students.

Management Control Systems. Performance Measurement, Evaluation and Incentives (2nd Ed.)

The book's key strengths are its real world, practical examples, the huge range of international case material, coverage of international issues and multinational organisations, and the coverage of ethics and not-for-profit issues. The book is perceived as thorough, logical, and easy to read.

International Financial Reporting (7th ed.)

With more than 140 countries in the world now using international financial reporting standards (IFRS® Standards), knowledge of the standards issued by the International Accounting Standards Board (IASB®) is vital to students’ success in financial accounting. Melville’s International Financial Reporting employs a practical, applied approach in exploring and explaining the key international standards. With a focus on how to implement the standards, this text delivers a focused, user-friendly introduction to international financial reporting. Renowned for clear and concise language, this seventh edition brings the book completely up-to-date with international standards issued as of 1 January 2019.

Accounting and Finance for Non-Specialists

The 11th edition of this market-leading text offers an accessible, effective introduction to key accounting and finance topics. With a focus on decision making, Accounting and Finance for Non-Specialists teaches you how to apply your learning to real-world business scenarios.

Financial Reporting and Analysis. Using Financial Accounting Information

Learn to prepare and use financial statements with numerous actual examples, current cases, and financial statements from real companies like Nike and Best Buy, that keep financial accounting interesting and relevant.

Visual Finance. The One Page Visual Model to Understand Financial Statements and Make Better Business Decisions

Think of a financial decision you recently made: investing in new equipment, changing your insurance provider, opening a savings account, applying for credit - you name it. Chances are, you analyzed different options to ensure your choice was the best fit for your needs. Recent economic studies, however, show that people lack the knowledge and skills to make intelligent financial decisions. Only 46% of respondents demonstrated an average or higher level of financial literacy. Economic knowledge is essential both on a personal and professional level. Managing your family finances wisely helps you prepare for hard times and retirement. Making better business decisions as an employee boosts your career and can lead to promotion. As a business owner, financial literacy helps you be more successful and grow your business more quickly.

Characteristics of an Internal Audit Activity

Internal audit practitioners need relevant and timely information about the status of the internal audit profession and the best practices implemented by others on a worldwide basis. Practicing internal auditors strive to improve the effectiveness and efficiency of their internal audit departments. The main objective in delivering Report I is to provide internal audit practitioners with relevant, easy-to-understand, and timely information about the characteristics of the best practices of internal auditing. Practicing internal auditors can learn from the data and information contained within this report to modify their own mode of practices. In addition, this report can be used by the internal audit institutions in designing their service programs to meet the needs of the internal audit community.

Fair Value Accounting Fraud. New Global Risks and Detection Techniques

Fair Value accounting is emerging as the next prime opportunity for financial statement fraud. Explaining the many complex applications of fair value accounting in the preparation of financial statements, Fair Value Accounting Fraud offers timely guidance on an up-and-coming issue as U.S. and international accounting rules pertaining to the use of fair value accounting continue to change. U.S. GAAP and IFRS rules on fair value accounting issues, highlighting the areas most vulnerable to fraud Explanations of 75 categories of fair value accounting fraud schemes Fraud risk checklist that you can put to immediate use Practical detection techniques useful for auditors, investigators and others who rely on financial statements Expert advice from Gerard Zack, CFE, CPA, author of Fraud and Abuse in Nonprofit Organizations: A Guide to Prevention and Detection.