Currently the “Library for Accountant” book series is covering 17 volumes, most of them published by prof. Armen Juguryan (see below presented information).
N1. ACCOUNTING FOR BEGINNERS
From Author 3
Chapter 1 Accounting in Micro economy System
1.1 Accounting in Housholding 5
1.2 Business and Accounting 9
1.3 Nature of Accounts 20
1.4 Double Entry System 22
1.5 Analytical and Synthetic Accounting 22
1.6 Accounting Registers and Documents 38
Chapter 2 Accounting in Macro economy System
2.1 Balance of National Economy 41
2.2 Macroeconomic Accounting and Analyzing 44
2.3 The System of National Accounts 57
Chapter 3 Case Studies
3.1 Accrual System 62
3.2 Comparing Accounts 64
3.3 Collecting and Dispersing Accounts 66
3.4. Regulative Accounts 68
N2. ACCOUNTING (questionnaire)
From Authors 3
1. Financial Statements Reporting 5
2. Managerial Accounting 21
3. Ratio Analysis 48
4. Labor Law 65
N3. INTERPRETATION OF FINANCIAL STATEMENTS
From Author 3
Chapter 1 Financial Statements Package
1.1 Necessity of Financial Statements presentation 5
1.2 Financial Statements Users 9
1.3 Balance Sheet and Profit Statements 11
1.4 Cash Flow Statement 19
1.5 Capital Changes Statement 21
1.6 Disclosing of Financial Statements 24
1.7 Financial Statements Presentation Cases Studies 26
Chapter 2 Analyzing of Financial Statements
2.1 Approaching of Financial Statements Analyzing 51
2.2 The Nature of Financial Ratios 60
2.3 Shortcomings of Financial Ratio Using 66
2.4 Financial Position Analyzing 70
2.5 Financial Circumstances Assessment Case Studies 79
N4. BASICS OF BUSINESS LAW
Introduction 4
Chapter 1 Law Development Challenges in Economics
1.1 The Nature of Law 6
1.2 Privet and Public Law 9
1.3 The Nature of Business Law 14
1.4 The Principles of Business Law 17
Chapter 2 Business Law Interpretation
2.1 Business and Economic Activity Character 20
2.2 The Government Regulation Necessity in Economy 26
2.3 Definition of Business Law 38
Chapter 3 Basics of Corporate Law
3.1 The Nature of Corporate Law 42
3.2 Corporate Business Activity Types 51
3.3 The Rules of Corporate Law 83
Chapter 4 Housholding Economic Activity
Legislation
4.1 Householders in Market Relationships 90
4.2 Housholding Economy Issues 98
4.3 Family Economy Activity Legislation 117
N5. AUDIT AND INTERNAL CONTROL
From authors 4
Chapter 1 The Role of Audit in Economy Activity
1.5 The Purposes of Audit 5
1.6 The Types of Audit 9
1.7 Information system of Business Activity 15
1.8 Internal Control Assessment 16
1.9 Audit Contracts 17
1.10 Audit Conclusion 19
Chapter 2 Interpretations of Audit Standards
2.1 ISA 300 Planning an Audit of Financial Statements 23
2,2 ISA 400 Risk Assessments and Internal Control 24
2.3 ISA 530 Audit Sampling 27
2.4 ISA 550 Related Parties 37
2.5 ISA 580 Management Representations 38
2.6 ISA 520 Analytical Procedures 39
2.7 ISA 320 Audit Materiality 45
2.8 ISA 560 Subsequent Events 54
2.9 ISA 570 Going Concern 60
2.10 ISA 930 Compilations of financial information 69
Chapter 3 Internal Audit Efficiency
3.1 The Principles of Internal Audit 73
3.2 Internal Audit Administration 84
N6. FINANCIAL MANAGEMENT IN AGRIBUSINESS
Introduction
Chapter 1 Agribusiness Management Specifics
1.1 The Role of Agribusiness in System of National Economy
1.2 Market Regulations in Agribusiness.
1.3 Financial Management Issues in Agribusiness
Chapter 2 Financial Analyzing in Agribusiness
2.1 The Nature of Financial Analyzing
2.2 Financial Leverage Analyzing
2.3 Working Capital Analyzing
2.4 Payables and Receivables Analyzing
2.4 Leasing Efficiency Assessment
Chapter 3 Financial Control in Agribusiness
3.1 Financial Risk Management
3.2 Financial Ratio Assessment
3.3 The Integration of Financial and Environmental Auditing
Chapter 4 Information Presentation in Agribusiness
Management
4.1 The Users of Financial Statements
4.2 Consolidation of Financial Statements
4.3 Presentation of Biological Assets in Financial
Statements
4.4 Accounting of Financial Results
4.5 Accounting of Futures Transactions
Chapter 5 Agribusiness Subsidiary Management
5.1 The Role of Subsidiary in Agriculture Market
Regulation
5.2 Agricultural Products Prices Subsidiary
5.3 Economical Effectiveness of Subsidiary
5.4 Decision Making in Subsidiary Process
Case Studies
N7. Practical Marketing
(case studies)
From authors 4
Part One
Market segmentation and price policy
1.1 The cycles of product demand 5
1.2 The segmentation of market. 11
1.3 Scenario analyzing pricing suggestion 13
1.4 Demand and Supplying scenario presentations 20
Part Two
Sales planning and management
2.1 Financial instruments of sales promotion 22
2.2 Sales quantity brake even point 26
2.3 Sales quantity secure zone 28
2.4 Sales quantity scenario decisions 29
2.5 Marginal profit and sales quantity volume 31
Part Three
Marketing efficiency management
3.1 Advertising management 35
3.2 Return of advertising expenses 38
3.3 Advertising process planning 40
3.4 Assessment of marketing efficiently 43
World known brands market way in 46
N8. Financial Analaysing
(case studies)
From authors 4
Part One
Financial Situation Assessments
1.1 Production go on or Discontinue 5
1.2 How Much is produce 6
1.3 Working Capital Financing 7
1.4 Bankruptcy Analyzing 9
1.5 Capital Efficiency Assessments 12
1.6 Recovering of Financial Statements. 14
1.7 Profitability Analyzing 15
Part Two
Financial Management of Investment
2.1 Financial Leverage 17
2.2 Portfolio Structure Analyzing 18
2.3 Capital cost Assessment 19
2.4 Financial Stability Forthcoming Assessment 19
2.5 IRR Analyzing 21
2.6 Investment Efficiently Scenario Analyzing 22
2.7 Investment Decisions in Environment Sphere 23
2.8 By or Lease 24
Case Studies Answers 26
Appendixes 66
N9. ACCOUNTING IN PUBLIC SECTOR
(manual)
From authors 4
Chapter One
Peculiarities of Public Sector Economy Activity
1.1 The nature of public sector 5
1.2 Peculiarities of public sector financial activity 14
1.3 Regulation of accounting in public sector entities 24
Chapter Two
Organization of Accounting in Public Sector
2.1 Financial statements presentation principles 27
2.2 IPSAS 33
2.3 Accounting policy 36
2.4 Accounting policy consistent 41
2.5 Chart of accounts 45
Chapter Three
Peculiarities Accounting in Public Sector
3.1 Accounting of capital 50
3.2 Fixed assets accounting 52
3.3 Accounting of stocks 56
3.4 Accounting of revenue 64
3.5 Financial results accounting 68
3.6 Financial statements 73
3.7 Financial statements consolidation 73
Appendix 85
N12. Decision Making
(case studies)
Introduction 4
1. Decision Making by Marginal Profit 5
2. Relevant and Alternate Costs in Decision making 13
3. Brake Even Point Analyzes 17
4. Decision Making in Stock Management 23
5. Investments Decision Making 29
6. Decision Making in Working Capital Management 34
Solutions of case studies 42
N13. Accounting and Control in Banking
(manual)
Chapter I
Accounting and Control Basis in Banking
1.1 The role of accounting in banking
1.2 Double entry accounting system
1.3 The necessity of banking activity control
1.4 The financial statements of banking activity
Chapter II
Accounting of Banking Activity
2.1 Accounting of involved financial recourses
2.2 Accounting of allocated financial recourses
2.3 Managerial accounting of bad debds
2.4 The statements for Central Bank of RA
Chapter III
Banking Activity Economic Indicators
3.1 The economic normative indicators role in
banking
3.2 Normative indicators in Armenian banking system
3.3 Macro level prudence in banking activity
Chapter IV
Controlling Requirements in ´Bazel-3ª Process
4.1 Capital structure quality control
4.2 The assets liquidity level
4.3 Leverage
4.4 Risk control
N14. Essentials of Financial Control
(manual)
Chapter I
The System of Financial Control 5
1.1 The nature of financial ratios 5
1.2 Controlling methodology by financial ratios 18
1.3 The assessment of financial risks 25
1.4 Financial control information system 33
Chapter II
Financial Control in Companies 42
2.1 Ratio analyzing 42
2.2 DuPont system of financial control 56
2.3 Factors analyzing 61
2.4 Limitation of financial ratios 64
Chapter III
Controlling Requirements in ´Bazel-3ª Process 75
3.1 Capital structure quality control 75
3.2 The assets liquidity level 89
3.3 Leverage 94
3.4The statements for Central Bank of RA 98
N16. TAX ACCOUNTING
(manual)
Introduction
Chapter one
Types of Accounting
1.1 The Accounting Information System
1.2 Financial Accounting Objectives
1.3 The Necessity of Accounting Standards
1.4 The Indispensably of Tax Accounting
1.5 Tax Administration Framework
Chapter two
Tax Accounting Framework
2.1 Tax Assets and Liabilities
2.2 The Differences Between Tax and Financial
Accounting Profits
2.3 Accounting of Differed Tax Assets
2.4 Accounting of Differed Tax Liabilities
2.5 Reassessment of Differed Taxes
2.6 The Reconciliation of Tax and Financial Accounting
2.7 Profit Tax Statement
N17. PERSONAL INCOME TAX ACCOUNTING
Introduction 4
Chapter I Income Taxation Framework 6
1.1 Income Tax Designation 6
1.2 Income Tax Calculation Road Map 9
1.3 Gross Income 15
Chapter II Income Tax Calculation 19
2.1Adjustments’ to Gross Income 19
2.2 Deductions 27
2.3 Taxable Income 35
2.4 Income Tax Brackets and Rates 37
2.5 State Income Tax 43
2.6 Tax Credits 45
2.7 Self Employment Taxation 54
Chapter III Income Tax Accounting 60
3.1 Accounting Periods and Methods 60
3.2 Tax Accounting Under GAAP and IRS 72
3.3 Accounting of Payroll Liabilities 85
3.4 Withholding of Tax 89
Appendix 1. Income Tax Annually Statement in RA 95
Appendix 2. U.S. Individual Income Tax Return
Form 1040 97
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