THE CERTIFIED CONTROLLER'S TM
PROFESSIONAL STUDY GUIDES
MANDATORY RESOURCES
From Which the Competency Examination Questions and Problems Are Taken

FAR - Financial Accounting and Reporting - IFRS and US-GAAP Codification
Mandatory Professional Study Guide
By Michael Schemmann  ISBN 978-1453806272   726 pages   $44.40

TABLE OF CONTENTS:
Accounting Concepts and Standards, IFRS International Financial Reporting Standards, FASB's Accounting Standards Codification, IFRS Sample Financial Statements FASB Financial Statement Presentation (ASC, Assets (ASC), Liabilities (ASC), Equity (ASC).
    Revenue (ASC): Products, Services, Multiple Element Arrangements, Construction - Type and Construction-Type Contracts, Principle Agent Considerations, Contractors - Federal Government, Extractive Activities - Oil and Gas, Financial Services - Broker and Dealers, Financial Services - Investment Companies, Financial Services - Mortgage Banking, Real Estate.
    Expenses (ASC): Cost of Sales and Services, Compensation - Nonretirement Postemploymen Benefits, Retirement Benefits - Defined Benefit Plans - Pension, Compensation - Retirement Benefits Contribution Plan, Multiemployer Plans, Compensation - Stock Compensation, Other Expenses, Research and Development, Income Taxes

HOW TO ORDER: Available worldwide at Certified ControllerTM Program or Amazon.com.

 

AUD - External and Internal Auditing - The International Standards
Mandatory Professional Study Guide
By Michael Schemmann   ISBN 978-1456312138   494 pages   $34.40

TABLE OF CONTENTS:
    External Auditing: Respective responsibilities, Objectives, Audit Engagements, Quality Control, Documentation, Fraud, Laws and Regulations, Communication, Deficiencies, Planning the Audit, Risk of Material Misstatement, Materiality, Assessed Risks, Entity Using a Service Organization, Misstatements, Audit Evidence, Specific Considerations, External Confirmations, Initial Audit Engagements - Opening Balances, Analytical Procedures, Sampling, Accounting Estimates, Related Parties, Subsequent Events, Going Concern Assumption, Written Representations, Special Considerations, Using the Work of Internal Auditors, Using the Work of Experts, Forming the Opinion, Modifications to the Opinion, Emphasis of Matters Paragraphs, Comparative Information, Other Information, Specialized Areas, Special Purpose Frameworks, Single Financial Statements, Smmary Financial Statements.
    Prospective Financial Information: AICPA AAG-PRO #4, Types of Prospective Financial Information & Their Uses, AAG-PRO #15 Examination Procedures
    Internal Auditing: The Institute of Internal Auditors (The IAA), Internal Auditing - An Overview, The International Standards for the Professional Practice of Internal Auditing & Glossary.
    APPENDIX I - Internal Control: PCAOB Auditing Standard No. 5.
    APPENDIX II - Code of Professional Conduct (IICPA).

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FIN - Corporate Finance, Banking Issues and Commercial Law
Mandatory Professional Study Guide
By Michael Schemmann   ISBN 978-1453827550   234 pages   $34.40

TABLE OF CONTENTS:
    Corporate Finance: Concepts, Financial Statement Analysis, Working Capital Management, Credit Management, Long-Term Financing, Capital Budgeting, Corporate Capital Structure, Risk Management.
    Banking Issues: The Financial System and Bank Failures, The Global Financial Crisis, Restructuring Banks from Their Liability Sides, Banking Regulation, Basel II Capital Accord of 2004, Basel III Capital Accord of 2010, Is the Basel II Capital Accord Misconceived? Is the Global Financial Crisis the Result of an Accounting Perversion? Basel III Capital Accord of 2010 - Another Misconception of Financial Accounting, Who Runs the Basel Committee on Banking Supervision (BCBS)?
    Commercial Law: Agency, Contracts, Debtors and Creditor Relations, Discharges and Contract Remedies, Bankruptcy, Reorganizations, Investment Securities Regulations, Sarbanes-Oxley Act ? Reporting Requirements, Negotiable Instruments, Real Property, Leases, Mortgages, Rules of Court, Sale of Goods, Warranties, Performance, Remedies, Agency, Nature and formation.
    Appendix: Financial Formulas.

HOW TO ORDER: Available worldwide at Certified ControllerTM
Program or Amazon.com | Kindle Edition

 

MAC - Management Accounting
Mandatory Professional Study Guide
By Herschel L. Philpott   ISBN 978-1453763919   308 pages   $34.40

TABLE OF CONTENTS:
Chapter 1: Introduction to Management Accounting; Chapter 2: Classifying Costs; Chapter 3: Allocation of Costs; Chapter 4: Standard Costs and Variance Analysis; Chapter 5: Cost Behavior and Cost Volume Profit Analysis; Chapter 6: Absorption and Variable Costing Systems; Chapter 7: Job Order Costing and Process Costing ; Chapter 8: Budgeting; Chapter 9: Relevant Information and Decision Making; Chapter 10: Performance Measurement, Segment Reporting, and Transfer Pricing.
    List of Resources and Directions for Additional Study
    Glossary, Suggested Solutions for Exercises & Problems.

  Management Accounting, or Accounting for Management, is defined by the Chartered Institute of Management Accountants (CIMA) as "the process of identification, measurement, accumulation, analysis, preparation, interpretation and communication of information used by management to plan, evaluate and control within an entity, and to assure appropriate use of and accountability for, its resources."
  The American Institute of Certified Public Accountants (AICPA) describes management accounting as a practice extends to the following three areas:

  • Strategic Management - Advancing the role of the management accountant as a strategic partner in the organization,
  • Performance Management - Developing the practice of business decision-making and managing the performance of the organization, and
  • Risk Management - Contributing to frameworks and practices for identifying, measuring, managing and reporting risks to the achievement of the objectives of the organization.
  • HOW TO ORDER: Available worldwide at Certified ControllerTM
    Program or Amazon.com | Kindle Edition

     

    Recommended Additional Resources:

    DIC - Accounting Dictionary of 4,000 US-GAAP Terms
    ISBN 978-1453785423   220 pages   $12.95

    TABLE OF CONTENTS:

    Terms beginning with the letter and term… A - ABC Agreeement; B - Shares; C - Cable Television Plant; D - Date of Demutualization; E - Earnings or Losses of an Investee; F - Face Amount; G - Gain Contingency; H - Half-Turn; I - IBNR; J - Joint Activity; K - Kick-out Rights; L - Land Development Costs; M - Maintenance; N - Natural Expense Classification; O - OA; P - Paper Ticket; Q - QSPE; R - R&D; S - Sabbatical Leave; T - Take-or-Pay Contract; U - Unallocated Contract; v - Vacation Club; W - Warrant; Z - Zero-Coupon Method.

    HOW TO ORDER: Available worldwide at Certified ControllerTM Program or Amazon.com

     

    MBA - Snap Into A Slim Accounting - Finance & Banking MBA
    Optional Professional Study Guide and compendium for overall review
    By Michael Schemmann   ISBN 978-1453851234   546 pages   $29.95

    TABLE OF CONTENTS:
    Financial Accounting; IFRS Statements (Pronouncements); IFRS Sample Financial Statements; The FASB's Accounting Standards Codification; FASB Financial Statement Presentation; Management Accounting; Corporate Finance; Business Management; Macro- and Micro Economics; Money and Banking; Banking Regulation; Basel II Capital Accord; Is Basel II Misconceived? Is the Global Financial Crisis the Result of an Accounting 'Perversion'? Basel III Capital Accord; Financial Markets; Business Entities; Commercial Law; Case Study: The Pitfalls of Speculating With Other Peoples' Money - Paul Erdman's Illustrious United California Bank in Basel Switzerland.

    FROM THE FOREWORD:  "Accounting-Finance and Banking is everything but snap and slim until you know it. But underlying complexity is simplicity. The title of this book was created by a kinky British online advertising slogan generator, and I have no other excuse, having majored in marketing in the MBA program, that it simply stuck because I like it.
        "At many universities, Accounting and Finance are jealously guarded as separate disciplines and departments; banking, like law, never quite knowing where it belongs at the colleges of business which are now dominated by accounting and finance, and less by marketing. This book unites the faculties, and for the purpose of rounding adds a small but essential potion of management and economics. The banking part does not fail to recite the great economists, David Ricardo, Alfred Marshall, Arthur Cecil Pigou and, above all, John Maynard Keynes,; but also of more recent times, Joseph Eugene Stiglitz and Stephen G. Cecchetti of the Bank for International Settlements (BIS) in Basel, Switzerland - of all places - my other hometown where I was a young banking officer working for Paul E. Erdman and his United California Bank in Basel (the author of The Billion Dollar Sure Thing, The Last Days of America, and such other hifi bestsellers). Paul Erdman's life as a young Swiss banker is the Case Study at the end of the book.
         The BIS is where the Basel Committee for Banking Supervision (BCBS) creates the unforgivably misconceived "Basel Capital Accords" to contain and manage internationally active banks' various risks without addressing the real culprit: quasi money creation out of nothing by double-entry bookkeeping. The rest of the story is in the book."    From the foreword by the author, Michael Schemmann.

    HOW TO ORDER: Available worldwide at Certified ControllerTM
    Program or Amazon.com .

     

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