The accounting for and reporting of transactions for a homeowners’ association, as well as other common interest realty associations, is quite extensive. In Accounting for Homeowners’ Associations, we cover all aspects of the accounting for many types of common interest realty associations, with an emphasis on homeowners’ associations. The book addresses the accounting for all types of assets, liabilities, revenues, and expenses, as well as financial statements, disclosures, and c...

There is likely to be some amount of conflict in the workplace, with competing interests and clashing personalities. If not dealt with properly, it can poison the work environment. Conflict Management provides guidance in how to navigate through conflict situations. It does so by addressing the causes of conflict, the choices available for how to deal with it, and how to work through a conversation to resolve the issue. The book also addresses specific conflict situations and how ...

The CFO manages the financial structure and oversees the financial performance of an organization, so this is a critical and demanding management position. The CFO Guidebook provides the CFO with detailed advice regarding how to be most effective in every aspect of the job. The book covers all parts of the CFO's traditional finance role, including budgeting, fundraising, investments, going public, investor relations, and share management. It goes on to address more recent additions to the ...

A property manager needs to maintain the accounting records for a number of property owners, which calls for a unique chart of accounts, journal entries that pertain to specific property transactions, and periodic reports that convey the financial essentials to owners. Property Management Accounting addresses these topics and more, giving the accountant a firm grounding in how to deal with any property-related accounting issue that may arise.

Accounting for a major project presents the accountant with a multitude of difficult accounting issues. The Project Accounting manual shows how to deal with these concerns by describing the ideal cost collection system and how to record expenses and revenues within it. The manual also addresses the management of change orders, allowances, and contingencies, while noting the impact of GAAP requirements on specific project issues, including interest capitalization and the treatment ...

Construction Accounting addresses every aspect of the accounting for a construction business. The intent is to not only explain accounting concepts, but also provide examples and show how an accounting system can be constructed and operated. The book pays particular attention to unique aspects of construction accounting that are not encountered in other industries, including the job cost ledger, change orders, back charges, percentage of completion calculations, and the treatment of antici...

Errors and fraudulent transactions can be remarkably difficult to spot. In the Forensic Analytics manual, we provide a number of tools for teasing out these problem transactions from the masses of data in which they are normally hidden. Techniques covered include Benford’s Law, outlier analysis, round numbers analysis, growth spurt analysis, policy threshold analysis, and time-series analysis. The manual also gives extensive coverage to the process of importing data into Excel, so...

The treasurer can provide significant value to a business, not just by managing its money, but also through fundraising activities and proper attention to the management of credit and risk. The Treasurer's Guidebook shows how to enhance the treasurer position; it does so by discussing how the treasury department’s performance can be organized and fine-tuned, focusing on bank relations, cash concentration systems, investment strategies, financing sources, credit management, insurance, and m...

This book shows how to maximize the benefits to be gained from an acquisition, while reducing the risk of failure. It does so by discussing the strategies that are most successful for buyers, the steps and pitfalls in the acquisition process, how to gain government approval of an acquisition, and how to conduct a sufficiently detailed due diligence investigation. The book goes on to address those legal structures that are most beneficial from a tax perspective, how to develop a sensible pu...

A number of accounting standards are targeted at the entertainment industry, requiring businesses to follow specific rules for license agreements, the buildout of cable systems, film costs, music licensing, and more. Entertainment Industry Accounting covers these accounting requirements, along with related presentation and disclosure topics, with the intent of clarifying how specific transactions are to be handled. This manual covers the accounting for broadcasting, cable televisi...

A business engaged in debt collection activities must navigate a minefield of legal requirements for contacting debtors and repossessing assets. In the Essentials of Collection Law book, we address these issues, including sales contract requirements, the various laws pertaining to collections, security interests in personal property, vehicle repossessions, reclaiming assets from a bankrupt debtor, and much more.

Ship owners must deal with a massive number of accounting transactions to operate their ships. In the Accounting for Ship Owners manual, we cover the essentials of revenue recognition, as well as the accounting for operating expenses, ship construction costs, depreciation, dry-docking, day-to-day maintenance, vessel impairment testing, and several related issues.