Accounting for Fixed Assets

Author: Raymond H. Peterson  

Publisher: John Wiley & Sons Inc‎

Publication year: 2002

E-ISBN: 9780471275015

P-ISBN(Hardback):  9780471092100

Subject: F234.4 Financial Accounting

Language: ENG

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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

Chapter

Contents

pp.:  1 – 9

About the Author

pp.:  9 – 17

Preface

pp.:  17 – 19

Chapter 2 What Is an Asset?

pp.:  27 – 37

Chapter 3 Classifications of Asset Transactions

pp.:  37 – 53

Chapter 4 Determining Base Unit

pp.:  53 – 65

Chapter 5 Control of Property, Plant, and Equipment

pp.:  65 – 81

Chapter 6 Asset Policies Manual

pp.:  81 – 93

Chapter 7 Establishing Value

pp.:  93 – 109

Chapter 8 Allocation of Costs to Accounting Periods

pp.:  109 – 119

Chapter 9 Regulated Utilities

pp.:  119 – 131

Chapter 10 Government Accounting

pp.:  131 – 149

Chapter 11 Not-for-Profit Accounting

pp.:  149 – 161

Chapter 12 Creation and Verification of Property Records

pp.:  161 – 175

Chapter 13 Computer Programs

pp.:  175 – 193

Bibliography

pp.:  193 – 205

Index

pp.:  205 – 211

LastPages

pp.:  211 – 220

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