Accounting for data processing costs

著者

• McGee, Robert W.

書誌事項

Accounting for data processing costs

Robert W. McGee

Quorum Books, 1988

注記

Bibliography: p. [181]-193

Includes index

内容説明・目次

内容説明

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 Accountancy This 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.

目次

Accounting for Data Processing Costs Guidelines for Accounting for Automatic Data Processing Costs Allocation of Service and Administrative Costs Data Processing Chargeback Practices Data Processing Planning and Control Financial Accounting for Computer Software Taxation of Computer Software Accounting for Software Used Internally Glossary of Data Processing Terminology Appendix: NAA Statement 4F: Allocation of Information Systems Costs

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詳細情報

• NII書誌ID(NCID): BA04581565
• ISBN:
  • 0899302149
• LCCN: 87024933
• 出版国コード: us
• タイトル言語コード: eng
• 本文言語コード: eng
• 出版地: New York
• ページ数/冊数: vii, 200 p.
• 大きさ: 25 cm
• 分類:
  • LCC : HF5548.35
  • DC19 : 657/.7
• 件名:
  • LCSH : Electronic data processing departments -- Accounting
  • LCSH : Electronic data processing departments -- Costs
  • FREE : United States