accounting taxation business, atb, closing process, financial statements, journal format

consistent application of GAAP, departure from promulgated principle, emphasis of matter, explanatory, internal control over financial reporting, non-public, reports involving other auditors, Sarbanes-Oxley Act, standard unqualified audit report, substantial doubt, US public company

balance sheet, Company Data, financial statements, market value

advisability of disclosure, auditor concerns, client attorneys, contingent liabilities, dual dating, likelihood of occurrence, management representation letter, presentation and disclosure of audit objectives, Sarbanes-Oxley Act, subsequent events review

basic concept of cost, concept of cost, cost allocation, financial statements, labor, material, overhead costs, production process

AICPA, Certified Public Accounting Firms, establishing standards and rules, GC, general corporation, general partnership, GP, limited liability company, limited liability partnership, LLC, LLP, organizational structure, PC, PCAOB, professional corporation, proprietorship, Sarbanes-Oxley Act, securities and exchange commission

Accounting Concepts, balance sheet, financial statements, statement of cash flows

Adjusting and Payment Entries, BPO, Capital Lease for Lessee, capital vs operating, financial statements, Initial Entry, Lease Amortization Schedule, Lease Capitalization Amount, Lease end, net income

budgeting, budgets, cash flow, ethical issues, ethics, financial statements, merchandising, planning, service organizations

balance sheet assumptions, financial statements, forecasting, Income statement assumptions, pro forma, the "plug"

finra, investment banks, Investments, regulation, Sarbanes-Oxley Act

"33 Act", "34 Act", Consumer Protection Act, Dodd Frank Act, Exchange Act, PCAOB, Rule 10b-5, Sarbanes-Oxley Act, Section 10b, Securities Act