Accounting for Data Processing Costs - Hardcover

Robert McGee

Hardcover

ISBN 10: 0899302149 ISBN 13: 9780899302140

Publisher: Praeger (UK), 1988

Synopsis

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.

About this title

About the Author

ROBERT W. MCGEE is Associate Professor of Accounting and Taxation at Seton Hall Univeristy.

Edition details

• Publisher: Praeger (UK)
• Publication date: 1988
• Language: English
• ISBN 10: 0899302149
• ISBN 13: 9780899302140
• Binding: Hardcover
• Number of pages: 214