Accounting for Fixed Assets
2. Auflage April 2002
194 Seiten, Hardcover
Wiley & Sons Ltd
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
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.
& Associates, an accounting consulting firm in California.
During his career, he has held positions as Director of Financial
Accounting for Pacific Bell and Division Manager, Accounting
Standards for Bell Communications Research. He also served as
treasurer for a number of nonprofit organizations and for twelve
years was a member of the Institute of Management Accountants
Accounting Standards Committee.
