Ch13 - Chapter 13 Tax Accounting ©2011 CCH All Rights...

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Unformatted text preview: Chapter 13 Tax Accounting ©2011 CCH. All Rights Reserved. 4025 W. Peterson Ave. Chicago, IL 60646-6085 1 800 248 3248 www.CCHGroup.com CCH Federal Taxation Comprehensive Topics 2 of 88 Chapter 13 Exhibits Chapter 13, Exhibit Contents A 1. Computation of Taxable Income 2. Net Tax Liability 3. Accounting Periods 4. Election of the Tax Year 5. Partnerships 6. Partnership Accounting Period—Examples 7. Corporations, Estates, and Trusts 8. Change of Accounting Periods 9. IRS Permission or Consent 10. Exceptions to Permission Requirements 11. Short Tax Years 12. Short-Period Tax 13. Alternative Method 14. Short-Period Example CCH Federal Taxation Comprehensive Topics 3 of 88 Chapter 13 Exhibits Chapter 13, Exhibit Contents B 15. Accounting Methods 16. Cash Method 17. Constructive Receipt 18. Cash Basis Taxpayer Examples 19. Deductibility of Expenses 20. Limitations on Use of Cash Method 21. Accrual Method 22. Accrual Basis Taxpayer Examples 23. Prepaid Income and Expenses 24. Separate Sources of Income 25. Hybrid Methods 26. Change of Accounting Methods 27. Adjustment—Voluntary/Required Change 28. Change in Accounting Method Example CCH Federal Taxation Comprehensive Topics 4 of 88 Chapter 13 Exhibits Chapter 13, Exhibit Contents C 29. Inventories 30. Valuation of Inventory 31. Cost Methods 32. Uniform Capitalization Rules (UNICAP) 33. Cost Allocation Procedures 34. Simplified Retail Method 35. Inventory and UNICAP 36. Simplified Production Method 37. Lower-of-Cost-or-Market (LCM) Method 38. LCM Example 39. Valuation of Inventory Items 40. Inventory Valuation Example 41. Inventory Valuation Example—FIFO 42. Inventory Valuation Example—LIFO CCH Federal Taxation Comprehensive Topics 5 of 88 Chapter 13 Exhibits Chapter 13, Exhibit Contents D 43. Inventory Valuation Example—Weighted Average Cost 44. Dollar-Value LIFO Method 45. Double Extension Method 46. Dollar Value LIFO Example 47. Dollar Value LIFO Example—2009 48. Dollar Value LIFO Example—2010 49. Dollar Value LIFO Example—2011 50. Simplified Dollar-Value LIFO Method 51. Simplified Dollar-Value LIFO Example 52. Estimates of Inventory Shrinkage 53. Long-term Contracts 54. Capitalization of Expenses 55. Percentage-of-Completion Method 56. Modified Percentage-of-Completion Method CCH Federal Taxation Comprehensive Topics 6 of 88 Chapter 13 Exhibits Chapter 13, Exhibit Contents E 57. Completed Contract Methods 58. Long-term Contracts Example 59. Installment Sales 60. Computation of Gain 61. Installment Sale Example 62. Dispositions of Installment Obligations 63. Disposition of Installment Obligation—Example 64. Repossessions of Personal Property 65. Repossessions of Real Property 66. Personal Property Repossessions—Example 67. Real Property Repossessions—Example 68. Advantages and Disadvantages of Installment Method CCH Federal Taxation Comprehensive Topics 7 of 88 Computation of Taxable Income Individuals Income Broadly Conceived Less: Exclusions Gross Income Less: Deductions for Adjusted Gross Income...
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Ch13 - Chapter 13 Tax Accounting ©2011 CCH All Rights...

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