Handbook of stock brokerage accounting:
Gespeichert in:
| 1. Verfasser: | |
|---|---|
| Format: | Buch |
| Sprache: | English |
| Veröffentlicht: |
New York u.a.
New York Inst. of Finance
1994
|
| Schlagworte: | |
| Online-Zugang: | Inhaltsverzeichnis |
| Beschreibung: | XIII, 493 S. graph. Darst. |
| ISBN: | 0133741826 |
Internformat
MARC
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| 245 | 1 | 0 | |a Handbook of stock brokerage accounting |c Richard Ross |
| 264 | 1 | |a New York u.a. |b New York Inst. of Finance |c 1994 | |
| 300 | |a XIII, 493 S. |b graph. Darst. | ||
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Datensatz im Suchindex
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| adam_text | Contents
Preface ix
PART ONE OVERVIEW OF THE FINANCIAL
MARKETS 1
Chapter One Overview of the Products 3
Equities 3
Fixed Income Securities 4
Money Market Instruments 6
U.S. Government Securities 8
Municipal Bonds 9
Municipal Notes 10
Mortgage Backed Securities 10
Corporate Bonds 12
Options 12
Chapter Two The Marketplaces 15
Listed Equities 15
Over the Counter (OTC) Equities 16
Fixed Income Securities 17
Options 18
PART TWO OPERATIONS OVERVIEW 19
Chapter Three How Orders Are Processed 21
Transactions 21
The Order Room 22
Purchase and Sales (P S) Department 24
The Cashier s Department 31
Delivery of Securities 37
The Transfer Department 39
The Receipt and Delivery Department 41
Cash Receipts and Disbursements 41
The Stock Record Department 42
The Margin Department 43
PART THREE ACCOUNTING AND RECORDKEEPING 45
Chapter Four Accounting Overview 47
The Nature of Accounting 47
Types of Accounting 48
Chapter Five The Statement of Financial Condition 57
Assets 57
Liabilities 68
Owner s Equity/Stockholder Equity 72
Financial Analysis of Broker Dealer Statements of
Financial Condition 73
Chapter Six The Income Statement 77
Definition of Income 77
Revenue and Expense Balances of Broker Dealers 81
Chapter Seven Primary and Subsidiary Records 87
Double Entry System and Ledger Accounts 88
Primary Ledgers 90
Subsidiary Ledgers 96
PART FOUR SYNDICATE ACCOUNTING 109
Chapter Eight Corporate Finance and Investment
Banking Activities 111
Overview 111
Investment Banking 113
Types of Investment Banking Offerings 118
Review of the Investment Banking Process 119
Syndicate Activities 136
Chapter Nine The Syndicate Accounting Process 141
Overview Steps of Syndicate Processing 141
Accounting for Syndicate Activities 142
PART FIVE BROKER DEALER REGULATIONS 153
Introduction 155
; Chapter Ten Recordkeeping 158
SEC Rule 17A—3 (and MSRB Rule G—8) 158
SEC Rule 17A—4 (and MSRB Rule G—9) 163
Chapter Eleven Margin 165
Purpose of the Margin Department 165
What Is a Margin Transaction? 167
Regulation T 168
I NYSE/NASD Requirements 175
I Opening a Margin Account 180
f Summary of Margin Formulas 181
I Margin Glossary 181
Chapter Twelve The Net Capital Rule 184
Overview 184
Adjustments to Net Worth 185
Municipals 189
Canadian Debt Obligations 190
Mutual Funds 190
Commercial Paper, Bankers Acceptances, and CDs 191
Investment Grade Nonconvertible Debt 191
Investment Grade Convertible Debt 193
Investment Grade Preferred Stock 193
Risk Arbitrage Positions 194
All Other Securities 194
OTC Securities Not Traded on NASDAQ 194
Undue Concentration 194
Net Capital Requirements 195
Chapter Thirteen The Customer Protection Rule 203
Possession and Control 204
Customer Reserve Formula 210
Notes to the Formula 212
Chapter Fourteen Miscellaneous SEC Regulations 218
SEC Rule 17A—5: Periodic Statements of
Financial Condition 218
Credit Balances 230
Debit Balances 231
SEC Rule 17A—8: Reporting of Currency and
Foreign Transactions 234
«£ ?™e 17A~11: Telegraphic Notice to the SEC 234
bfcL 17A—13: Quarterly Security Counts 234
Glossary 297
tadeX 485
|
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| id | DE-604.BV009802093 |
| illustrated | Illustrated |
| indexdate | 2024-07-09T17:41:07Z |
| institution | BVB |
| isbn | 0133741826 |
| language | English |
| oai_aleph_id | oai:aleph.bib-bvb.de:BVB01-006485928 |
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| physical | XIII, 493 S. graph. Darst. |
| publishDate | 1994 |
| publishDateSearch | 1994 |
| publishDateSort | 1994 |
| publisher | New York Inst. of Finance |
| record_format | marc |
| spelling | Ross, Richard D. Verfasser aut Handbook of stock brokerage accounting Richard Ross New York u.a. New York Inst. of Finance 1994 XIII, 493 S. graph. Darst. txt rdacontent n rdamedia nc rdacarrier Effectenhandel gtt Financiële verslaglegging gtt Stockbrokers Accounting Rechnungswesen (DE-588)4048732-5 gnd rswk-swf Finanzmakler (DE-588)4154420-1 gnd rswk-swf Finanzmakler (DE-588)4154420-1 s Rechnungswesen (DE-588)4048732-5 s DE-604 HBZ Datenaustausch application/pdf http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=006485928&sequence=000002&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA Inhaltsverzeichnis |
| spellingShingle | Ross, Richard D. Handbook of stock brokerage accounting Effectenhandel gtt Financiële verslaglegging gtt Stockbrokers Accounting Rechnungswesen (DE-588)4048732-5 gnd Finanzmakler (DE-588)4154420-1 gnd |
| subject_GND | (DE-588)4048732-5 (DE-588)4154420-1 |
| title | Handbook of stock brokerage accounting |
| title_auth | Handbook of stock brokerage accounting |
| title_exact_search | Handbook of stock brokerage accounting |
| title_full | Handbook of stock brokerage accounting Richard Ross |
| title_fullStr | Handbook of stock brokerage accounting Richard Ross |
| title_full_unstemmed | Handbook of stock brokerage accounting Richard Ross |
| title_short | Handbook of stock brokerage accounting |
| title_sort | handbook of stock brokerage accounting |
| topic | Effectenhandel gtt Financiële verslaglegging gtt Stockbrokers Accounting Rechnungswesen (DE-588)4048732-5 gnd Finanzmakler (DE-588)4154420-1 gnd |
| topic_facet | Effectenhandel Financiële verslaglegging Stockbrokers Accounting Rechnungswesen Finanzmakler |
| url | http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=006485928&sequence=000002&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA |
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