Controllership, the work of the managerial accountant

Abstract

The 2003 Cumulative Supplement (ISBN 0-471-25009-0) includes: * Appendix A (Interest Tables), provides tables for simple interest, compound interest (two types), present value of an ordinary annuity, and the future amount of an ordinary annuity along with the underlying formulas used to construct the tables The supplement also revises some chapters from the previous supplement: * Chapter 4 (Standard Setting Organizations and Their Rules) describes the various entities that have promulgated GAAP over the years (such as the Committee on Accounting Procedure, the Accounting Principles Board, and the Financial Accounting Standards Board). * Chapter 26A (Shared Services) describes the types of processes that can be favorably impacted by the shared services concept, notes how they should be organized and situated, and delves into the key drivers behind successful implementations of shared services. * Chapter 38 (The Securities and Exchange Commission: Its Structure and Reporting Requirements) explains how the SEC is structured and operates, as well as its key regulations. It also provides descriptions of its EDGAR on-line reporting system and a variety of legislation that forms the foundation for its operational authorization. The supplement updates the core volume, Willson/Controllership: The Work of the Managerial Accountant, Sixth Edition (ISBN 0-471-32618-6).

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