Garden Supplies - Audit Technique Guide (ATG)

Internal Revenue Service Market Segment Specialization Program Garden Supplies Audit Technique Guide (ATG) NOTE: This guide is current through the publication date. Since changes may have occurred after the publication date that would affect the accuracy of this document, no guarantees are made concerning the technical accuracy after the publication date. This material was designed specifically for training purposes only. Under no circumstances should the contents be used or cited as sustaining a technical position. The taxpayer names and addresses shown in this publication are hypothetical. They were chosen at random from a list of names of American colleges and universities as shown in Webster’s Dictionary or from a list of names of counties in the United States as listed in the U.S. Government Printing Office Style Manual. www.irs.gov Training 3123-007 (02-2000) Catalog Number 85238S This page intentionally left blank.GARDEN SUPPLIES MSSPTable of ContentsPageChapter 1, Introduction 1-1Scope of this Audit Techniques Guide 1-1Selection Process / Source of Examinations 1-1Industry Background and Characteristics 1-2Chapter 2, Garden Centers and Equipment Dealers 2-1General Background 2-1Auditing Techniques 2-1Books and Records 2-1Interview Questions for Garden Centers 2-2Issues 2-3Accounting Method 2-3Inventory 2-3Income 2-5Capitalization and Depreciation 2-7Chapter 3, Greenhouses 3-1General ...