Book Description
Selected Literature on Cost Accounting and Cost Control for Automatic Data Processing
Author : United States Accounting Office (GAO)
Publisher : Createspace Independent Publishing Platform
Page : 72 pages
File Size : 19,80 MB
Release : 2018-06-27
Category :
ISBN : 9781721910915
Selected Literature on Cost Accounting and Cost Control for Automatic Data Processing
Author :
Publisher :
Page : pages
File Size : 31,69 MB
Release : 1976
Category :
ISBN :
Author : United States. General Accounting Office
Publisher :
Page : 72 pages
File Size : 17,78 MB
Release : 1978
Category : Data processing service centers
ISBN :
Author : United States. General Accounting Office. Task Group on Principles, Standards, and Guidelines for Management Control of ADP Activities and Systems
Publisher :
Page : 51 pages
File Size : 28,35 MB
Release : 1975
Category : Computers
ISBN :
Author : United States. General Accounting Office
Publisher :
Page : 40 pages
File Size : 44,29 MB
Release : 1978
Category : Electronic data processing departments
ISBN :
Author : United States. Office of Management and Budget
Publisher :
Page : 8 pages
File Size : 42,38 MB
Release : 1980
Category :
ISBN :
Author : United States. Automated Data and Telecommunications Service
Publisher :
Page : 276 pages
File Size : 17,44 MB
Release : 1978
Category : Electronic data processing
ISBN :
Author : United States. General Accounting Office
Publisher :
Page : 474 pages
File Size : 41,79 MB
Release : 1981
Category : Administrative agencies
ISBN :
Author : United States. General Accounting Office
Publisher :
Page : 472 pages
File Size : 22,41 MB
Release : 1980
Category : Electronic data processing
ISBN :
Author : Robert McGee
Publisher : Praeger
Page : 218 pages
File Size : 28,44 MB
Release : 1988-09-16
Category : Business & Economics
ISBN :
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.