Accounting for data processing costs

＜図書＞
Accounting for data processing costs

責任表示	Robert W. McGee
データ種別	図書
出版情報	New York : Quorum Books , 1988
本文言語	英語
大きさ	vii, 200 p. ; 25 cm
概要	"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 proces...ing 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 続きを見る

状態	巻次	所蔵場所	請求記号	刷年	文庫名称	資料番号	コメント	予約・取寄	複写申込	自動書庫
		中央図 3B	336.96/Ma 15/1	1988		068172189016696		予約・取寄			予約・取寄

一般注記	Bibliography: p. [181]-193 Includes index
著者標目	*McGee, Robert W., 1947-
件　名	LCSH:Electronic data processing departments -- Accounting 全ての件名で検索 LCSH:Electronic data processing departments -- Costs 全ての件名で検索
分　類	LCC:HF5548.35 DC19:657/.7
書誌ID	1000098563
ISBN	0899302149
NCID	BA04581565
巻冊次	ISBN:0899302149
登録日	2009.09.10
更新日	2009.09.10