Финансово-экономические дисциплины
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Janice M. Roehl-Anderson, Steven M. Bragg - Controllership
Controllership. The work of the managerial accountant. Seventh edition.
Since the first publication of this book in 1952, the role of the controller has greatly expanded. It.
has moved from that of a simple technician who must properly process transactions to a business.
executive with a wide-ranging knowledge of total business operations, best practices, and corporate.
strategy. To address these changes, Controllership has evolved into a comprehensive guide to.
accounting management, planning, computer systems, and administration—in short, a repository.
for all the skills that a mode controller needs. While the sixth edition addressed such key issues.
as the fast close, best practices, information security systems, outsourcing the accounting function,
and software testing, we felt it necessary to issue a new edition that addresses a wide range of additional.
topics that have become more important in the last four years. The following new items are.
addressed in depth:
Logic steps for ethics-related decisions.
Summaries of essential GAAP pronouncements.
Cost accounting systems and methodologies.
Throughput costing.
Composition and role of the audit committee.
Taxation strategy.
Business cycle forecasting.
Payroll compensation and tax issues.
Management reporting formats.
Reporting to the Securities and Exchange Commission.
Acquisition due diligence checklists.
Accounting manual preparation and maintenance.
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