Accounting for Fixed Assets

ISBN-13: 9780471092100 / Angielski / Twarda / 2002 / 194 str.

Raymond H. Peterson

Opis

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

Spis treści

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.

O autorze

RAYMOND H. PETERSON is currently the principal of Ray Peterson & 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.