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020 |z 9781620812952  |q (hard cover) 
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050 0 0 |a TA185 
072 7 |a BUS  |x 001010  |2 bisacsh 
082 0 0 |a 657/.8  |2 23 
049 |a UAMI 
245 0 0 |a Engineering accounting /  |c editors, Joosung J. Lee and Insue Kim. 
264 1 |a New York :  |b NOVA, Nova Science Publishers, Inc.,  |c [2012] 
300 |a 1 online resource 
336 |a text  |b txt  |2 rdacontent 
337 |a computer  |b c  |2 rdamedia 
338 |a online resource  |b cr  |2 rdacarrier 
490 1 |a Business Economics in a Rapidly-Changing World Engineering Tools, Techniques and Tables 
500 |a Includes index. 
588 |a Description based on print version record. 
546 |a English. 
504 |a Includes bibliographical references and index. 
505 0 |a ENGINEERING ACCOUNTING ; LIBRARY OF CONGRESS CATALOGING-IN-PUBLICATION DATA ; CONTENTS ; PREFACE ; ACKNOWLEDGMENT; PART I ; Chapter 1 WHAT IS ACCOUNTING? ; ABSTRACT ; 1. IS ACCOUNTING NECESSARY? ; 2. ACCOUNTING FOR NON-MAJORS ; Self-Test for Basic of Accounting ; Chapter2 WHAT IS FINANCIAL ACCOUNTING? ; ABSTRACT; 1. THE STAKEHOLDER OF ACCOUNTING ; (1) Various Information Users ; (2)Two major areas of accounting: Managerial Accounting and Financial Accounting ; 2. ACCOUNTING STANDARDS ; (1) GAAP (Generally Accepted Accounting Principles) ; (2) Basic Principles of Accounting. 
505 8 |a 1)Historical cost 2) Revenue Recognition Principle ; 3)Matching Principle ; 4) Full Disclosure ; (3) Cash Basis and Accrual Basis ; 1) Cash Basis Accounting ; 2) Accrual Basis Accounting () ; Chapter3 UNDERSTANDING FINANCIAL STATEMENTS ; ABSTRACT ; 1. COMPOSITION OF FINANCIAL STATEMENTS () ; 2. STATEMENT OF FINANCIAL POSITION ; (1) Asset ; (2) Liability ; (3) Equity ; 3. INCOME STATEMENT AND STATEMENT OF COMPREHENSIVE INCOME; 4. STATEMENT OF CASH FLOW ; Chapter 4 UNDERSTANDING ACCRUAL BASIS AND CASH BASIS ; ABSTRACT ; 1. JOURNAL ENTRY ; 2. T-ACCOUNT ; 3. DEBIT AND CREDIT (). 
505 8 |a 4. PRACTICE OF JOURNAL ENTRY (1) Purchased equipment for Cash ; (2) Purchase equipment on Credit ; (3) Provide Service for Cash ; (4) Payment of Expense in Cash ; (5) Loan from a bank ; (6) When KADORI repays 25,000 the bank that had lent money in transaction ' ' ; (7) Purchase equipment half for Cash and half for Credit ; (8) Provide Services on Credit ; (9)When KADORI received 2,000 cash from the client billed in transaction ' ' ; 5. THE FOUR FUNDAMENTALS OF ACCRUAL BASIS ACCOUNTING ; (1) Accrued Expenses (Accounts Payable) ; (2) Accrued Revenues (Account Receivable). 
505 8 |a (3) Prepaid Expenses (4) Unearned Revenues ; Chapter5 STATEMENT OF FINANCIAL POSITION -- ASSET ; ABSTRACT; 1. RELATIONSHIP OF FINANCIAL STATEMENTS ; 2. ASSET ; (1) Current Asset ; 1) Cash and Cash equivalents ; 2) Account Receivable () ; 3) Allowance for Uncollectable Accounts ; .Allowance Method ; Direct Method ; Changes at the Point of Write-offs ; 4) Inventory ; Inventory Purchase (Inventory Costing, Acquisition Cost) ; Inventory Valuation Methods () ; Inventory Valuation Method ; (2) Non-Current Asset (Fixed Asset) ; (1) Property, Plant and Equipment (PPE). 
505 8 |a (1) Acquisition Cost (2) Depreciation () ; (3)There Are Four Elements for Determining Depreciation Expenses ; (4) Disposition ; (5) Relationship between Depreciation and Income Statement () ; (6)Reporting Depreciation in Statement of Financial Position () ; 2) Intangible Asset ; (1) Valuation of Intangible Assets ; (2) Amortization (Depreciation) of Intangible Assets ; (3)How to Take Care of Accounting in the Case of Internal Development ; (4) Accounting R & D Cost of IT Technology ; Chapter6 STATEMENT OF FINANCIAL POSITION -- LIABILITY AND EQUITY ; ABSTRACT ; 1. LIABILITY. 
505 8 |a (1) Three important Concept -- 'Accounts Payable', 'Accrued Expenses' and 'Unearned Revenue' (Current Liability). 
590 |a ProQuest Ebook Central  |b Ebook Central Academic Complete 
650 0 |a Engineering  |x Accounting. 
650 0 |a Engineering firms  |x Finance. 
650 0 |a Accounting. 
650 6 |a Ingénierie  |x Comptabilité. 
650 6 |a Sociétés d'ingénieurs-conseils  |x Finances. 
650 7 |a BUSINESS & ECONOMICS  |x Accounting  |x Financial.  |2 bisacsh 
650 7 |a Accounting  |2 fast 
650 7 |a Engineering  |x Accounting  |2 fast 
650 7 |a Engineering firms  |x Finance  |2 fast 
700 1 |a Lee, Joosung J. 
700 1 |a Kim, Insue. 
758 |i has work:  |a Engineering accounting (Text)  |1 https://id.oclc.org/worldcat/entity/E39PCXPxYFJGrjgTyXKDkTQqry  |4 https://id.oclc.org/worldcat/ontology/hasWork 
776 0 8 |i Print version:  |t Engineering accounting  |d New York : NOVA, Nova Science Publishers, Inc., 2012.  |z 9781620812952 (hard cover)  |w (DLC) 2012007379 
830 0 |a Business Economics in a Rapidly-Changing World Engineering Tools, Techniques and Tables. 
856 4 0 |u https://ebookcentral.uam.elogim.com/lib/uam-ebooks/detail.action?docID=3022542  |z Texto completo 
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