Accounting for Fixed Assets
John Wiley & Sons Inc (Verlag)
978-0-471-53703-8 (ISBN)
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The subject of fixed asset accounting is currently the centre of debate on issues like capitalization, amortization, depreciation, taxes and inventory, which are crucial to a corporation's balance sheet. The IMA has recently issued a statement to supply a definition of management accounting. This book provides an explanation of that statement. It gives an analysis of the issues surrounding fixed asset accounting, aided by numerous examples and illustrations, and examines special accounting situations in regulated utilities, government, and non-profit accounting
RAYMOND H. PETERSON is a senior partner at Ray Peterson & Associates, a consulting firm located in Petaluma, California, which specializes in accounting systems for small businesses and nonprofit organizations. Formerly he was Director of Financial Accounting at Pacific Bell, Division Manager with Bell Communications Research, and a district manager in charge of accounting standards at Pacific Telephone and Telegraph Company. From 1985 to 1988, Mr. Peterson served as Director of the Institute of Management Accountants, and he continues to serve as a member of the IMA's Subcommittee on Management Accounting Statement Promulgation. Mr. Peterson holds a master's degree in management from Golden Gate University.
What Is Accounting for Fixed Assets?; What Is an Asset?; Classifications of Asset Transactions; Determining Base Unit; Control of Property, Plant, and Equipment; Asset Policies Manual; Establishing Value; Allocation of Costs to Accounting Periods; Regulated Utilities; Government Accounting; Not-for-Profit Accounting; Creation and Verification of Property Records; Computer Programs; Bibliography; Index.
| Erscheint lt. Verlag | 23.5.1994 |
|---|---|
| Reihe/Serie | Wiley/IMA Professional Book S. |
| Zusatzinfo | Illustrations |
| Verlagsort | New York |
| Sprache | englisch |
| Maße | 157 x 237 mm |
| Gewicht | 482 g |
| Themenwelt | Wirtschaft ► Betriebswirtschaft / Management ► Finanzierung |
| Wirtschaft ► Betriebswirtschaft / Management ► Rechnungswesen / Bilanzen | |
| ISBN-10 | 0-471-53703-9 / 0471537039 |
| ISBN-13 | 978-0-471-53703-8 / 9780471537038 |
| Zustand | Neuware |
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