Accountants' Index


DEFINITION of 'Accountants' Index'

A list of articles and books of interest to accounting professionals that is released by the American Institute of Certified Public Accountants (AICPA) on a quarterly and annual basis. Topics of interest include auditing, tax accounting, financial accounting and managerial accounting.

BREAKING DOWN 'Accountants' Index'

Because it was designed as print-only publication, the Accountants' Index saw diminished relevance in the Internet age. As a result, the Index was renamed the Accounting and Tax Index in 1992. Adjustments included a redesign to the index structure, searchability and online accessibility. The new Accounting and Tax Index is still available in print form.

  1. The Accountant's Magazine - TAM

    A Scottish trade publication that covered topics related to accountancy ...
  2. Tax Accounting

    Accounting methods that focus on taxes rather than the appearance ...
  3. Accounting

    The systematic and comprehensive recording of financial transactions ...
  4. Financial Accounting

    The process of recording, summarizing and reporting the myriad ...
  5. Certified Public Accountant - CPA

    A designation given by the American Institute of Certified Public ...
  6. Managerial Accounting

    The process of identifying, measuring, analyzing, interpreting, ...
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  1. Can working capital be depreciated?

    Working capital as current assets cannot be depreciated the way long-term, fixed assets are. In accounting, depreciation ... Read Full Answer >>
  2. Do working capital funds expire?

    While working capital funds do not expire, the working capital figure does change over time. This is because it is calculated ... Read Full Answer >>
  3. How much working capital does a small business need?

    The amount of working capital a small business needs to run smoothly depends largely on the type of business, its operating ... Read Full Answer >>
  4. What does high working capital say about a company's financial prospects?

    If a company has high working capital, it has more than enough liquid funds to meet its short-term obligations. Working capital, ... Read Full Answer >>
  5. How can working capital affect a company's finances?

    Working capital, or total current assets minus total current liabilities, can affect a company's longer-term investment effectiveness ... Read Full Answer >>
  6. What can working capital be used for?

    Working capital is used to cover all of a company's short-term expenses, including inventory, payments on short-term debt ... Read Full Answer >>

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