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Real estate accounting made easy /
| Clasificación: | Libro Electrónico |
|---|---|
| Autor principal: | |
| Formato: | Electrónico eBook |
| Idioma: | Inglés |
| Publicado: |
Hoboken, NJ :
John Wiley & Sons, Incorporated,
[2020]
|
| Edición: | Second edition. |
| Temas: | |
| Acceso en línea: | Texto completo |
Tabla de Contenidos:
- 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
- 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
- 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
- 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
- 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?