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CFO Fundamentals: Your Quick Guide to Internal Controls, Financial Reporting, IFRS, Web 2.0, Cloud Computing, and More by ALLISON I. SHIM, JOEL G. SIEGEL, JAE K. SHIM

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Index

AAERs. See Accounting and Audit Enforcement Releases (AAERs)

ABC. See Activity-based costing (ABC)

ABC inventory control

Accelerated cost recovery system. See Modified Accelerated Cost Recovery System (MACRS)

Accelerated Reply Mail (ARM)

Acceleration of expenses

Accounting. See also Financial accounting

Accounting and Audit Enforcement Releases (AAERs)

Accounting changes:

accounting policies, disclosure of

accounting principle change

change in makeup of entity

note not providing for interest

policies, disclosure of

prior-period adjustment

retained earnings statement

revision of estimate

troubled debt restructuring (see Debt restructuring)

Accounting cost

Accounting information system (AIS)

Accounting rate of return (ARR)

Accounting Standards Codification (ASC)

Accounts payable:

considerations for managing

problems, symptoms of

system for

vendor policies and

Accounts receivable:

assignment of

balance sheet analysis

credit reporting agencies and

credit system and

earnings maximization with

factoring of

financing

handling of

investment in (see Investment in accounts receivable)

ratios

receivables transferred with recourse

standards used in

Accumulated benefit obligation

Accumulated postretirement benefit obligation (APBO)

Acid-test (quick) ratio

Acquisitions. See Mergers and acquisitions

Activity-based costing (ABC):

cost management and

first-stage procedure

product costs comparison

second-stage procedure,

Activity-based management (ABM):

basic premise of

cost management and ...

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