2 edition of Accountants digest guide to accounting standards - depreciation. found in the catalog.
Accountants digest guide to accounting standards - depreciation.
I. D. R. Campbell
by Instituteof Chartered Accountants in England and Wales in London
Written in English
|Series||Accountants digest -- no.135|
Excellent summary of what makes a good asset management system. I agree with Paul Ritchie that a link to a GIS system would be an added bonus. However, I strongly disagree with Paul regarding asset values. It does have value for asset management. Depreciation is a function of asset value, residual value (if any) and useful life. depreciation as well as the rate base should be computed upon not upon costs. Provision for depreciation present values for a series of years so computed as an aggregate, and the method would have no is significance quite inapplicable to the ordinary accounting processes. For current accounting purposes depreciation must be based on cost.
Sufficient evidence exists to conclude that art and practice of accounting existed even in Vedic times. There are references to kraya (sale), Vanij (merchant). Contributing author on A Handbook of Accounting for Natural Resources, by McGraw-Hill Book Company chapter. Editor of the Journal of Business Issues for eight years, a double-blind refereed journal publishing articles of interest to the business community and business faculty members.
There are several low-cost, online-based small business accounting apps that can grow with your business. This software is easy to use, has help documentation written in plain English, and does the double-entry accounting for you. Some cloud-based accounting software even makes it easy for you to share records with an accountant, and all choices come with a free trial so you don't invest in. Preface “Std. XI Commerce: Book‐Keeping and Accountancy” has been designed with a revolutionary fresh approach towards content, to facilitate thorough preparation of the subject for the student. This book has been written according to the revised syllabus and guidelines prescribed by the State Board.
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