Closing the Books: Third Edition: An Accountant's Guide

Closing the Books gives you a complete understanding of how information is summarized into the financial statements, as well as the closing steps needed to create financial statements. It shows how to fine-tune the closing process to achieve a shorter close, and describes the variety of financial statement formats that are available. It even addresses the soft close, financial statement disclosures, public company reporting, and the controls and record keeping needed for the closing process.