ACCT120 Research Sources: Home

Contents
1: Internal Control, Sarbanes-Oxley, and the Public Company Accounting Oversight Board
2: Capitalization versus Expense
3: Asset Life Cycle—Controls and Software
4: Depreciation and Amortization for Books and Taxes
5: Impairment Testing
6: Physical Control of Property, Plant, and Equipment
7: Taking a Physical Inventory
8: Reconciliation of Physical Inventory to Accounting Records
9: Fixed Assets in a Business Combination
10: Insurance for Fixed Assets
11: Property Taxes—Personal Property and Real Estate
12: Developing the Fair Value of Fixed Assets
13: Control of Fixed Assets under International Financial Reporting Standards
14: Component Depreciation for Buildings
Appendix: Excerpt of Internal Revenue Service Cost Segregation Audit Guide

Contents
1: Inventory Data Collection
2: Inventory and Manufacturing Systems
3: Inventory Control Systems
4: Inventory Fraud
5: Inventory Measurements and Internal Reports
6: Budgeting for Inventory
7: LIFO, FIFO, and Average Costing
8: The Lower of Cost or Market Calculation
9: Applying Overhead to Inventory
10: Joint and By-Product Costing
11: Obsolete Inventory
12: Inventory Transactions
13: IRS Inventory Rules
14: Counting Inventory
15: Inventory Best Practices
16: Inventory Transfer Pricing