The first single-volume reference to provide accounting, audit, tax, and consulting guidance to CPAs working in these industries. It provides industry-specific information as it applies to issues such as financial reporting and essential internal controls. It also integrates and interpretes authoritative guidance from the FASB, AICPA, and Emerging Issues Task Force. The guide includes practice aids, such as checklists, work programs, as well as illustrations and practice pointers. The practice aids are available on a free companion CD-ROM.Obtain cut-off statements for checking accounts Cut-off bank statements usually contain the deposit slips and canceled ... Test bank transfers over a set scope initiated within ten business days of year-end A standard format for a bank transfer work- paper lists (1) amount transferred, disbursing, and ... A clearing date should never precede a booking date, nor should the check clear before the deposit does.
|Title||:||Manufacturing, Distribution and Retail Guide|
|Publisher||:||CCH - 2006-04-01|