Accounting Memo

Made by the experts at PricewaterhouseCoopers , the volume presents with a practical approach the accounting discipline of companies, both for the Current management that for the extraordinary operations . Complete and reliable, it deals with every aspect of the matter, from double-entry bookkeeping to the preparation of the balance sheet , describing all ordinary administration activities and the related accounting implications.

The practical and innovative structure provides the best guidance in daily professional practice and constitutes a valid support for the drafting of the budget and of the management report . Numerous practical cases, examples and tables complete the discussion making the volume an indispensable tool for all accounting professionals.

In the first part, through the analysis of the different operating cycles, the accounting and valuation rules are described with examples of accounting entries and analysis of particular cases. tax implications are treated in specific paragraphs, immediately identifiable at a glance within the volume.

In the second part, relating to the group and to the extraordinary transactions , organizational problems in space are discussed (for example, branches), integration and cooperation agreements between companies, changes in the company structure (for example, mergers) and aspects relating to the Third Sector with the illustration of the new budget form.

Finally, the analytical index facilitates the use of the work as a practical, complete and clear manual dedicated primarily to accountants but also to all accounting and financial statement scholars.