固定資産会計（第２版） Accounting for Fixed Assets （2ND）

Peterson, Raymond H.

John Wiley & Sons Inc（2002/03発売）

• 製本 Hardcover:ハードカバー版／ページ数 194 p.
• 言語 ENG
• 商品コード 9780471092100
• DDC分類 657.73

基本説明

The new edition completely rewritten covering the major changes in software selection, government accounting and not-for-profits.

Full Description

Strategies AND techniques for getting the most out of A COMPANY'S physical assets

Accounting for Fixed Assets, Second Edition presents comprehensive guidelines for effectively managing property, plant, and equipment in order to get the maximum benefits out of investments in these long-term tangible assets. Enhanced with numerous examples and illustrations, this new edition features essential material on government accounting, not-for-profit accounting, and practical computer programs.

Complete, up-to-date coverage of fixed-asset accounting includes:
* Asset classification
* Base unit
* Asset value
* Asset safeguards
* Inventories of fixed assets
* Extraordinary repairs
* Written policies
* Self-constructed assets

Contents

About the Author.

Preface.

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.