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Publication 538
Accounting Periods and Methods
(Rev 03/2004)
Introduction, Useful Items and Important Changes.

User Fees

Accounting Periods

Calendar Year
Fiscal Year
Short Tax Year
Improper Tax Year
Change in Tax Year
Individuals
Partnerships, S Corporations, and Personal Service Corporations (PSCs)
Corporations (Other Than S Corporations and PSCs)

Accounting Methods

Cash Method

Income
Expenses
Excluded Entities

Accrual Method

Income
Expenses

Inventories

Exceptions
Items Included in Inventory
Identifying Cost
Valuing Inventory
Uniform Capitalization Rules

Change in Accounting Method

IRS Approval
Automatic Change Request Procedures
Advance Consent Request Procedures

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