3. DEPRECIATION ACCOUNTING: A GENERAL DESCRIPTION

Chapters in this book

1. Frontmatter i
2. ACKNOWLEDGMENTS vii
3. CONTENTS ix
4. TABLES x
5. 1. INTRODUCTION 1
6. 2. THE RELATION BETWEEN COST ACCOUNTING AND ECONOMIC CALCULATION 16
7. 3. DEPRECIATION ACCOUNTING: A GENERAL DESCRIPTION 49
8. 4. SOVIET DEPRECIATION CHARGES: A STATISTICAL APPRAISAL 75
9. 5. SOME PROBLEMS OF COST ALLOCATION 102
10. 6. ALLOCATION OF OUTLAYS TO CENTRAL OVERHEAD 126
11. 7. THE IMPACT OF ACCOUNTING DATA ON DECISIONS: SOME ILLUSTRATIONS 152
12. 8. ACCOUNTING FOR COST CONTROL 171
13. 9. INVENTORY CONTROL 192
14. 10. THE MECHANIZATION OF ACCOUNTING 225
15. 11. ACCOUNTING IN THE SOVIET ECONOMY: CONCLUSIONS 252
16. GLOSSARY 271
17. NOTES 277
18. INDEX 309