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Real estate accounting made easy /

Detalles Bibliográficos
Clasificación:Libro Electrónico
Autor principal: Ebisike, Obioma Anthony
Formato: Electrónico eBook
Idioma:Inglés
Publicado: Hoboken, NJ : John Wiley & Sons, Incorporated, [2020]
Edición:Second edition.
Temas:
Acceso en línea:Texto completo

MARC

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049 |a UAMI 
100 1 |a Ebisike, Obioma Anthony. 
245 1 0 |a Real estate accounting made easy /  |c Obioma Anthony Ebisike. 
250 |a Second edition. 
264 1 |a Hoboken, NJ :  |b John Wiley & Sons, Incorporated,  |c [2020] 
300 |a 1 online resource (211 pages) 
336 |a text  |b txt  |2 rdacontent 
337 |a computer  |b c  |2 rdamedia 
338 |a online resource  |b cr  |2 rdacarrier 
504 |a Includes bibliographical references and index. 
505 0 |a Cover; Title Page; Copyright; Contents; About the Author; Preface; Chapter 1 Introduction to Real Estate; Types of Real Estate Assets; Improved Non-built Land; Residential Properties; Commercial Office Properties; Industrial Properties; Retail Properties; Hotels; Mixed Use Properties; Common Industry Terms; Chapter 2 Basic Real Estate Accounting; History of Double-Entry Bookkeeping; Types of Accounts; Asset Accounts; Liabilities Accounts; Equity Accounts; Revenue Accounts; Expenses Accounts; Gain Accounts; Loss Accounts; Extraordinary Items; Accounting Methods; Cash Basis 
505 8 |a Accrual Basis AccountingRecording of Business Transactions in the Accounting System; Journal Entries; Basic Accounting Reports; Income Statement; Balance Sheet; Statement of Changes in Shareholders' Equity; Statement of Cash Flows; Chapter 3 Forms of Real Estate Organizations; Sole Ownership; Common and Joint Ownership; Partnerships; Reason for Partnerships; Legal Characteristics of a Partnership; Types of Partnerships; Joint Ventures; Corporations; C Corporations; S Corporations; Characteristics of a Corporation; Limited Liability Companies; Real Estate Investment Trusts 
505 8 |a Ownership CompositionREIT Assets; Income Source; Distribution of Income; Chapter 4 Accounting for Operating Property Revenues; Contracts with Multiple Components; Lease Classification; Lessor Accounting of Operating Leases; Types of Operating Leases; Gross Lease; Net Lease; Fixed Base Lease; Base-Year Lease; Additional Cost Recoveries; Operating Expenses Gross-Up; Contingent Rents; Rent Straight-Lining; Lease Termination; Modification of an Operating Lease; Sublease of Operating Lease; Accounting by the Original Lessor; Accounting by the Original Lessee 
505 8 |a Chapter 5 Accounting for Operating Property ExpensesLessee Measurement and Recording of Operating and Finance Leases; Contracts with Multiple Components; Lease Liabilities and Right-of-Use Assets; Initial Direct Costs; Lessee Journal Entries of Operating and Finance Leases; Lessee Accounting of Operating Lease; Lessee Accounting of Finance Lease; Lessor Operating Property Expenses; Operating Costs; Property Taxes; Cleaning; Security; Water, Electricity, HVAC; Payroll; Insurance; Repairs and Maintenance; Leasing Costs; Loan Closing Costs; Management Fee; Sales and Use Taxes 
505 8 |a Additional Services Bill-backsChapter 6 Operating Expense Reconciliation and Recoveries; Most Common Recoverable Operating Expenses; Most Common Nonrecoverable Operating Expenses; Calculating Tenant Pro Rata Share of Expenses; Chapter 7 Lease Incentives and Tenant Improvements; Lease Incentives; Lessee Journal Entry; Tenant Improvements; Tenant Improvement Journal Entries; Further Comparison of Lease Incentives and Tenant Improvements; Differences in Cash Flow Statement Presentation; Demolition of Building Improvement; Chapter 8 Budgeting for Operating Properties; What Is a Budget? 
500 |a Components of a Budget 
588 0 |a Online resource; title from digital title page (viewed on December 16, 2019). 
590 |a ProQuest Ebook Central  |b Ebook Central Academic Complete 
650 0 |a Real estate business  |x Accounting. 
650 6 |a Immobilier  |x Comptabilité. 
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776 0 8 |i Print version:  |a Ebisike, Obioma A.  |t Real Estate Accounting Made Easy.  |d Newark : John Wiley & Sons, Incorporated, ©2019  |z 9781119626817 
856 4 0 |u https://ebookcentral.uam.elogim.com/lib/uam-ebooks/detail.action?docID=5977951  |z Texto completo 
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