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[null,"1.","Record Nr.",null,"UNINA9910964687203321"]
[null,null,"Autore",null,"Lee Joosung J"]
[null,null,"Titolo",null,"Engineering accounting / / Joosung J. Lee and Insue Kim"]
[null,null,"Pubbl/distr/stampa",null,"New York, : Nova Science Publisher's, c2012"]
[null,null,"ISBN",null,"1-62081-349-1"]
[null,null,"Edizione",null,"[1st ed.]"]
[null,null,"Descrizione fisica",null,"1 online resource (172 p.)"]
[null,null,"Collana",null,"Business Economics in a Rapidly-Changing World Engineering Tools, Techniques and Tables"]
[null,null,"Disciplina",null,"657/.8"]
[null,null,"Soggetti",null,"Accounting"]
[{"$nulls":4},"Engineering - Accounting"]
[{"$nulls":4},"Engineering firms - Finance"]
[null,null,"Lingua di pubblicazione",null,"Inglese"]
[null,null,"Formato",null,"Materiale a stampa"]
[null,null,null,"Livello bibliografico","Monografia"]
[null,null,null,"Note generali","Includes index."]
[null,null,"Nota di contenuto",null,"Intro -- ENGINEERING ACCOUNTING -- ENGINEERING ACCOUNTING -- CONTENTS -- PREFACE -- ACKNOWLEDGMENT -- PART I -- Chapter 1WHAT IS ACCOUNTING? -- ABSTRACT -- 1. IS ACCOUNTING NECESSARY? -- 2. ACCOUNTING FOR NON-MAJORS -- Self-Test for Basic of Accounting -- Chapter2WHAT 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 -- 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 (★★) -- Chapter3UNDERSTANDING 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 4UNDERSTANDING ACCRUAL BASIS AND CASH BASIS -- ABSTRACT -- 1. JOURNAL ENTRY -- 2. T-ACCOUNT -- 3. DEBIT AND CREDIT (★★★) -- 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 "]
[{"$nulls":4},"2,000 cash from the client billed in transaction ' ' -- 5. THE FOUR FUNDAMENTALS OF ACCRUAL BASIS ACCOUNTING -- (1) Accrued Expenses (Accounts Payable) -- (2) Accrued Revenues (Account Receivable) -- (3) Prepaid Expenses -- (4) Unearned Revenues."]
[{"$nulls":4},"Chapter5STATEMENT 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 -- ①Allowance Method -- ②Direct Method -- ③Changes at the Point of Write-offs -- 4) Inventory -- ①Inventory Purchase (Inventory Costing, Acquisition Cost) -- ②Inventory Valuation Methods (★★) -- ③Inventory Valuation Method -- (2) Non-Current Asset (Fixed Asset) -- (1) Property, Plant and Equipment (PPE) -- (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&amp -- D Cost of IT Technology -- Chapter6STATEMENT OF FINANCIAL POSITION - LIABILITY AND EQUITY -- ABSTRACT -- 1. LIABILITY -- (1) Three important Concept - 'Accounts Payable', 'Accrued Expenses' and 'Unearned Revenue' (Current Liability) -- 1) Accounts Payable (★★) -- 2) Accrued Expenses(★★) -- 3) Unearned Revenue (★★) -- 2. EQUITY (NET ASSET) -- (1) Common Stock -- (2) APCI (Additional-Paid-in-Capital) -- (3) Treasury Stock -- (4) R/E (Retained Earnings) -- (5) Dividends (Cash Dividends) -- Chapter 7INCOME STATEMENT -- ABSTRACT -- 1. REVENUES AND RECOGNIZED REVENUE -- 2. Gross Profit (Gross Margin) -- 3. OPERATING INCOME -- 4. INCOME FROM CONTINUING OPERATION AND NET INCOME (INDEPTH) -- Chapter 8CASH FLOW STATEMENT -- ABSTRACT -- 1. TO RECORD THE CASH FLOW STATEMENT -- 2. STEPS TO PREPARING THE CASH FLOW STATEMENT -- 3. DIRECT METHOD."]
[{"$nulls":4},"4. INDIRECT METHOD -- Chapter 9RATIO ANALYSIS -- ABSTRACT -- 1. LIQUIDITY ANALYSIS -- 2. ASSET MANAGEMENT RATIO -- (1) Account Receivable Turnover -- (2) Inventory Turnover -- 3. Financial Leverage -- 4. PROFITABILITY -- Chapter 10OTHERS: IFRS AND GAAP, EARNINGS MANAGEMENT AND FRAUDULENT REPORTING -- ABSTRACT -- 1. IFRS VS. GAAP -- 2. EARNINGS MANAGEMENT AND FRAUDULENT REPORTING -- 1) Motives for Earnings Management -- 2) Abnormality: Earnings Management, Earnings Manipulation and Fraudulent Reporting -- Replacing Cash with Account Receivable -- False Purchasing -- False Sales -- False Inventory -- Manipulation of Sales Date -- Manipulation of the Policy of Allowance for Account Receivable -- Accrual Basis Principle Violation -- Expense Capitalization -- PART II -- Chapter 11TYPES OF COSTS AND COST ACCOUNTING -- ABSTRACT -- 1. THE ROLE AND PURPOSE OF COST ACCOUNTING -- (1) The Role of Cost Accounting -- (2) The Purpose of Cost Accounting -- 2. DEFINITION AND TYPES OF COST -- (1) Definition of Cost -- (2) Types of Costs -- (3) Costs for Planning, Controlling and Making Decisions -- 3. FINANCIAL STATEMENTS IN MANUFACTURING INDUSTRY -- 4. COST MEASUREMENT AND COST ACCOUNTING -- (1) Purpose of Cost Accounting -- (2) Job-Order Costing -- (3) Process Costing -- (4) Activity Based Costing (ABC) -- ※ Costing Steps of ABC -- ※ Drawbacks of traditional costing methods -- ※ Usefulness of ABC -- CONCLUSION -- Chapter 12BREAK-EVEN POINT AND RELEVANT COSTS -- ABSTRACT -- 1. BREAK-EVEN ANALYSIS -- (1) Cost-Volume-Profit (CVP) Analysis "]
[{"$nulls":4},"-- (2) Break-Even Point (BEP) -- 2. RELEVANT COSTS -- (1) Relevant Cost -- (2) Irrelevant Cost -- (3) Use of Relevant Costs for Business Decision-Making -- (4) Short-Term Decision-Making: Total Approach and Incremental Approach -- (Example) - Break-even point and decision-making."]
[{"$nulls":4},"1. What is the minimum load factor for the aircraft to surpass the break-even point? -- 2. If the minimum load factor is not maintained, what should the management do to decide whether or not to keep the corresponding business division? -- CONCLUSION -- Chapter 13RESPONSIBILITY ACCOUNTING AND R&amp -- D PERFORMANCE EVALUATION -- ABSTRACT -- 1. RESPONSIBILITY ACCOUNTING AND RESPONSIBILITY CENTER -- (1) Decentralization -- (2) Responsibility Accounting and Responsibility Center -- (3) Types of Responsibility Centers -- (1) Cost Center -- (2) Profit Center -- (3)Investment Center -- 2. Performance Evaluation of Responsibility Centers -- (1) ROI Analysis Using Dupont Formula -- (2) Residual Income (RI) -- (3) Investment Decision-Making Using ROI and RI -- (4) Economic Value Added (EVA) -- CONCLUSION -- Chapter 14NEW PRODUCT DEVELOPMENT AND TARGET COSTING -- ABSTRACT -- 1. R&amp -- D PROJECTS AND COST MANAGEMENT -- (1) R&amp -- D Trends are changing! -- (2) Target Costing in R&amp -- D -- 2. NEW PRODUCT DEVELOPMENT PROCESS AND TARGET COSTING -- (1) Importance of R&amp -- D for Cost Management and Revenue Generation -- (2) Methods of Target Costing -- (3) Process of Setting the Target Cost -- (4) Process of Achieving Cost Targets -- (5) Value Engineering -- &lt -- 1&gt -- Paper clip -- &lt -- 2&gt -- CD Case -- Case A -- Case B -- Case C -- CONCLUSION -- Chapter 15R&amp -- D-PATENT-ACCOUNTING LINKING STRATEGY -- ABSTRACT -- 1. RESEARCH AND DEVELOPMENT AND BUSINESS MANAGEMENT -- (1) Research and Development (R&amp -- D) -- (2) Accounting Treatment of R&amp -- D -- 2. TYPES OF PATENTS -- (1) Patent -- (2) Utility Model -- (3) Design Right -- (4) Trademark and Service Mark -- 3. BENEFITS OF REGISTERED PATENT -- (1) Exclusive Right -- (2) Establishment of License -- (3) Cross-Licensing -- (4) Transfer of Right -- (5) Freedom of Working the Patent Invention."]
[{"$nulls":4},"(6) Image -- (7) Subsidy for Commercialization of Technology -- 4. ACCOUNTING FOR PATENT AND IMPORTANCE OF INTANGIBLE ASSET VALUATION -- (1) Patent Accounting -- (2) Importance of Intangible Asset Valuation -- 5. REDUCING COSTS OF PATENTS AND IMPORTANCE OF PATENT MANAGEMENT -- (1) Right Combination of Patents and Trade Secrets -- (2) Effective Use of Cross-Licensing -- (3) Cost reduction by Patent Accounting -- (4) Importance of Patent Management -- 6. CASE STUDY -- (1) Samsung Electronics -- CONCLUSION -- EXERCISES -- INDEX -- Blank Page."]
[null,null,null,"Sommario/riassunto","This book is the first edition that combines accounting principles with engineering work. It is a basic-level textbook in accounting for science and engineering students and working professionals engaged in engineering project planning. By introducing the fundamentals of accounting and accounting issues that are related to corporate management and R&D work, this book helps the reader gain the knowledge and skills to analyze financial statements, manufacturing costs and tax issues from an engineer's perspective. It is a handy book that covers such essential topics as Financial Accounting, Cost Accounting, Corporate Management and Financial Statements Analysis, R&D Management, Target Costing, and Value Engineering. With this book, the reader is able to grasp the basics of accounting and R&D costing within a week, which will become a solid foundation for business leaders in technology and management."]