First line
HASH(0x10ac1990)
From the rear cover
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
From the jacket flap
The savvy company manager and financial officer knows the importance of maximizing the benefits of investment in long-term tangible assets. Fixed assets such as property, plant, and equipment cannot simply be put in place and forgotten until they depreciate. A company's profitability can be greatly enhanced by the careful management, control, and measurement of fixed assets.
Accounting for Fixed Assets is an authoritative source of advice and analysis on fixed-asset accounting. In addition to presenting completely updated material, this Second Edition features new material on government accounting, not-for-profit accounting, and practical computer software. Comprehensive coverage includes funding for government assets, establishing property record units, accounting problems of not-for-profits, asset database software, evaluation of software packages, and much more.
Written by one of the principal authors of the Institute of Management Accountants' Property, Plant, and Equipment statement on management accounting, this book offers accounting professionals complete guidelines for applying accounting principles designed to maximize the benefits of investments in long-term tangible assets. This in-depth treatment takes readers to the heart of the contemporary debate surrounding such "cut and dry" issues as capitalization, amortization, depreciation, taxes, and fixed-asset inventory. Packed with numerous examples and illustrations, this practical book considers such crucial topics as asset classification, base unit, asset value, asset protection in manufacturing, government accounting, regulated utilities, and virtually every type of public and private, profit and nonprofit organization.
For controllers, government accountants, accounting managers, and auditors, Accounting for Fixed Assets, Second Edition offers very clear and practical advice-complete with numerous examples and illustrations-on how to get the most out of fixed assets and improve your company's balance sheet.
Details
- Title Accounting for Fixed Assets
- Author Raymond H. Peterson
- Binding Hardcover
- Edition 2nd
- Pages 194
- Volumes 1
- Language ENG
- Publisher Wiley, Somerset, New Jersey, U.S.A.
- Date 2002-04-01
- Illustrated Yes
- Features Bibliography, Dust Cover, Illustrated, Index, Table of Contents
- ISBN 9780471092100 / 047109210X
- Weight 1.11 lbs (0.50 kg)
- Dimensions 9.26 x 6.34 x 0.85 in (23.52 x 16.10 x 2.16 cm)
- Library of Congress subjects Assets (Accounting), Capital - Accounting
- Library of Congress Catalog Number 2002024097
- Dewey Decimal Code 657.73
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