Accounting
America's Fiscal Constitution: Its Triumph and Collapse
America's Fiscal Constitution
Its Triumph and Collapse
Hardcover      ISBN: 1610393430

What would Washington, Jefferson, Madison, Lincoln, the Roosevelts, Truman, and Eisenhower have done about today's federal debt crisis?

America's Fiscal Constitution tells the remarkable story of fiscal heroes who imposed clear limits on the use of federal debt, limits that for two centuries were part of an unwritten constitution. Those national leaders borrowed only for extraordinary purposes and relied on well-defined budget practices to balance federal spending and revenues.

That traditional fiscal constitution collapsed in 2001. Afterward--for the first time in history--federal elected officials cut taxes during war, funded permanent new programs entirely with debt, grew dependent on foreign creditors, and claimed that the economy could not thrive without routine federal borrowing.

For most of the nation's history, conservatives fought to restrain the growth of government by insisting that new programs be paid for with taxation, while progressives sought to preserve opportunities for people on the way up by balancing budgets. Virtually all mainstream politicians recognized that excessive debt could jeopardize private investment and national independence.
With original scholarship and the benefit of experience in finance and public service, Bill White dispels common budget myths and distills practical lessons from the nation's five previous spikes in debt. America's Fiscal Constitution offers an objective and hopeful guide for people trying to make sense of the nation's current, most severe, debt crisis and its impact on their lives and our future.
Auditing Cloud Computing: A Security and Privacy Guide
Auditing Cloud Computing
A Security and Privacy Guide
Hardcover      ISBN: 0470874740
The auditor's guide to ensuring correct security and privacy practices in a cloud computing environment

Many organizations are reporting or projecting a significant cost savings through the use of cloud computing--utilizing shared computing resources to provide ubiquitous access for organizations and end users. Just as many organizations, however, are expressing concern with security and privacy issues for their organization's data in the "cloud." Auditing Cloud Computing provides necessary guidance to build a proper audit to ensure operational integrity and customer data protection, among other aspects, are addressed for cloud based resources.

  • Provides necessary guidance to ensure auditors address security and privacy aspects that through a proper audit can provide a specified level of assurance for an organization's resources
  • Reveals effective methods for evaluating the security and privacy practices of cloud services
  • A cloud computing reference for auditors and IT security professionals, as well as those preparing for certification credentials, such as Certified Information Systems Auditor (CISA)

Timely and practical, Auditing Cloud Computing expertly provides information to assist in preparing for an audit addressing cloud computing security and privacy for both businesses and cloud based service providers.

Auditing Theory
Auditing Theory
Hardcover      ISBN: 1138792012

Auditing is generally considered to be a particularly practical discipline. This hampers theoretical research, as does its complex nature. The unquestioning acceptance and implementation of rules governing auditing practice could lead to poor outcomes. This book provides a theory of auditing that underpins auditing practice.

Identifying the objectives of auditing in the context of financial reporting, this book examines underlying beliefs to provide a deeper understanding of the concepts of auditing. In analyzing the field from a theoretical perspective, the author encounters important concepts such as materiality, verification, evidence, risk and professional judgement. Philosophical ideas about the social construction of reality are employed to explain the role of theory in a building block of the business world.

This book is vital reading for auditing scholars globally, whilst its conclusions offer an interesting case study in the philosophy of professional judgement

Barron's E-Z Bookkeeping
Barron's E-Z Bookkeeping
Paperback      ISBN: 0764141333

This introduction to bookkeeping for beginning business students demonstrates the use of financial statements, the ledger, the two-column general journal, and other journals normally used in business operations. This book offers helpful instruction both to business students and owners of small businesses. True-to-life bookkeeping problems with answers are presented throughout the text.

Barron's continues its ongoing project of improving, updating, and giving contemporary new designs to its popular Easy Way books, now re-named Barron's E-Z Series. The new cover designs reflect the books' brand-new page layouts, which feature extensive two-color treatment, a fresh, modern typeface, and many more graphics. In addition to charts, graphs, and diagrams, the graphic features include instructive line illustrations, and where appropriate, amusing cartoons. Barron's E-Z books are self-teaching manuals designed to improve students' grades in many academic and practical subjects. In most cases, the skill level ranges between senior high school and college-101 standards. In addition to their self-teaching value, these books are also widely used as textbooks or textbook supplements in classroom settings. E-Z books review their subjects in detail and feature short quizzes and longer tests to help students gauge their learning progress. All exercises and tests come with answers. Subject heads and key phrases are set in a second color as an easy reference aid.
Basic Accounting Simplified
Basic Accounting Simplified
Paperback      ISBN: 0578076322

Basic Accounting Simplified is for beginning or struggling accounting students and bookkeepers. When the basics are understood, the more advanced aspects of accounting are easier to understand. By simplifying complex concepts, Basic Accounting Simplified helps students of accounting to think through, understand, and master the more difficult issues that will be taught as their accounting education progresses. Basic Accounting Simplified also provides a practical approach to solving problems. Straightforward instructions will guide the student through this process and will engage the student every step of the way. The objective of this book is to impart an in-depth understanding of the fundamentals of accounting to the beginning or struggling accounting student. It presents an easy-to-grasp technique that can be mastered in a short time. Basic Accounting Simplified is the "safety net" every accounting student should have in order to be successful in this field.

Basic Geometry of Voting
Basic Geometry of Voting
Paperback      ISBN: 3540600647

Amazingly, the complexities of voting theory can be explained and resolved with comfortable geometry. A geometry which unifies such seemingly disparate topics as manipulation, monotonicity, and even the apportionment issues of the US Supreme Court. Although directed mainly toward students and others wishing to learn about voting, experts will discover here many previously unpublished results. As an example, a new profile decomposition quickly resolves the age-old controversies of Condorcet and Borda, demonstrates that the rankings of pairwise and other methods differ because they rely on different information, casts serious doubt on the reliability of a Condorcet winner as a standard for the field, makes the famous Arrow's Theorem predictable, and simplifies the construction of examples.

Basics of the U.S. Health Care System [With Access Code]
Basics of the U.S. Health Care System [With Access Code]
Paperback      ISBN: 1284102882

Basics of the U.S. Health Care System, Third Edition provides a broad, fundamental introduction to the workings of the healthcare industry. Engaging and activities-oriented, the text offers an accessible overview of the major concepts of healthcare operations, the role of government, public and private financing, as well as ethical and legal issues. Each chapter features review exercises and internet resources that make studying this complex industry both enjoyable and stimulating. Students of various disciplines--including healthcare administration, business, nursing, public health, and others--will discover a practical guide that prepares them for professional opportunities in this rapidly growing sector. The Third Edition has been updated substantially to reflect the many recent changes as a result of the Affordable Care Act and its mandates. This edition also offers: - A new activity at the end of each chapter that engages the reader in relating the chapter content to current events using internet research. - Expanded coverage of law, ethics, and bioethical issues including end-of-life care and advanced directives. - New sections addressing issues related to the health and legal rights of the LGBT population

Benford's Law
Benford's Law
Hardcover      ISBN: 1118152859
A powerful new tool for all forensic accountants, or anyone who analyzes data that may have been altered

Benford's Law gives the expected patterns of the digits in the numbers in tabulated data such as town and city populations or Madoff's fictitious portfolio returns. Those digits, in unaltered data, will not occur in equal proportions; there is a large bias towards the lower digits, so much so that nearly one-half of all numbers are expected to start with the digits 1 or 2. These patterns were originally discovered by physicist Frank Benford in the early 1930s, and have since been found to apply to all tabulated data. Mark J. Nigrini has been a pioneer in applying Benford's Law to auditing and forensic accounting, even before his groundbreaking 1999 Journal of Accountancy article introducing this useful tool to the accounting world. In Benford's Law, Nigrini shows the widespread applicability of Benford's Law and its practical uses to detect fraud, errors, and other anomalies.

  • Explores primary, associated, and advanced tests, all described with data sets that include corporate payments data and election data
  • Includes ten fraud detection studies, including vendor fraud, payroll fraud, due diligence when purchasing a business, and tax evasion
  • Covers financial statement fraud, with data from Enron, AIG, and companies that were the target of hedge fund short sales
  • Looks at how to detect Ponzi schemes, including data on Madoff, Waxenberg, and more
  • Examines many other applications, from the Clinton tax returns and the charitable gifts of Lehman Brothers to tax evasion and number invention

Benford's Law has 250 figures and uses 50 interesting authentic and fraudulent real-world data sets to explain both theory and practice, and concludes with an agenda and directions for future research. The companion website adds additional information and resources.

Bill What You're Worth
Bill What You're Worth
3rd Edition    Paperback      ISBN: 1941651194

Pricing your services and billing for them is one of the most important skills of the successful accountant. Unfortunately, formal education and training courses seldom discuss pricing or billing and firms rarely discuss pricing in an organized manner, making it all too easy to adopt bad habits and policies that impede profitability.

David Cottle's Bill What You're Worth walks you through the most common pricing methods and methodologies, teaches you how to discuss pricing with clients, and offers advice on how to motivate employees to bill what they're worth.

This edition includes a new discussion on gauging client satisfaction and the key performance indicators to monitor to ensure you are offering top-notch client service.

Earn what you're really worth Learn how to demonstrate your true value to clients.

By following the advice in this book you will be able to:

  • Use tools to implement specific value pricing scenarios
  • Charge more for those engagements that justify a higher price
  • Avoid price disputes and handle misunderstandings in an agreeable manner
  • Upgrade your marginal clients' profitability
  • Raise your standard chargeout rates if needed
Bookkeepers' Boot Camp: Get a Grip on Accounting Basics
Bookkeepers' Boot Camp
Get a Grip on Accounting Basics
3rd Edition    Paperback      ISBN: 1770402527

"You can't know how your business is doing until you record it." Bookkeepers' Boot Camp is the first book in the Numbers 101 for Small Business series. It shows small business owners the essentials of record keeping, and why it's crucial to a business's success to track financial data. The book gives business owners a greater understanding of the purpose and process of record keeping and a deeper understanding of their businesses. Mohr has helped hundreds of small business owners who didn't understand the importance of record keeping and always put it off until "later." These business owners were almost literally buried under a pile of papers, overwhelmed by the immensity of the task at hand. Mohr shows business owners how to sort through the masses of information and paperwork, record what is important, and how to use that information to grow a business for success Eighty percent of all small businesses started this year will be gone in 5 years. As Mohr says, starting a small business can be "like driving a car in a foreign country where you don't know what the road signs are telling you." Numbers 101 for Small Business is a new series of easy-to-understand guides for small business owners, covering such topics as bookkeeping, analyzing and tracking financial information, starting a business, growing a business, and exiting a business. Using real life examples, Mohr teaches small business owners how to beat the odds and turn their ideas into successful, growing companies.