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portada accounting for data processing costs
Type
Physical Book
Author
Publisher
Year
1988
Language
English
Pages
214
Format
Hardcover
Dimensions
23.4 x 15.6 x 1.3 cm
Weight
0.48 kg.
ISBN
0899302149
ISBN13
9780899302140
Categories

accounting for data processing costs

Robert W. McGee (Author) · Quorum Books · Hardcover

accounting for data processing costs - McGee, Robert W.

New Book Imported to Netherlands
Delivery: 24 Aug - 26 Aug Shipping: 4 to 5 business days.
€ 112,70
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€ 112,70

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Synopsis "accounting for data processing costs"

The author conducted surveys and performed other analyses of current practice in the allocation and reporting of date processing costs. He found that most companies charge some portion of data processing and systems costs to various departments using the full cost approach. Most also keep about half of their data processing centralized. He compares his findings to the provisions of National Association of Accountants Statement 4F, Allocation of Information Systems Costs. He also provides chapters on software taxation and one covering financial accounting for software costs, which has a comprehesive example of how to amortize capitalized costs in accordance with Financial Accounting Standards Board Statement no. 86, Accounting for the Costs of Computer Software to Be Sold, Leased, or Otherwise Marketed. Software developed for internal use also is covered. This is a useful book, particularly for accountants in industry. Journal of AccountancyThis book, based on the author's own original research, brings together a clearly written summary of the current state of accounting for data processing costs. In addition to reporting on EDP accounting practices, one of the most rapidly changing areas of management accounting, Robert McGee offers a comprehensive guide to how such practices might be effectively applied in a variety of situations and organizations.

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