Academic literature on the topic 'Accounting and control of operations with fixed assets'

King, Alfred M. Internal control of fixed assets: A controller and auditor's guide. Wiley, 2011.

Kondrashova, Ol'ga, Lyubov' Belova, and Roza Nikandrova. Practical basis of accounting assets of the organization. INFRA-M Academic Publishing LLC., 2020. http://dx.doi.org/10.12737/1003775.

Gadzhiev, Nazirhan, Sergey Konovalenko, Ruslan Kornilovich, and Mihail Trofimov. Control and audit. Workshop. INFRA-M Academic Publishing LLC., 2021. http://dx.doi.org/10.12737/1048687.

Mel'nik, Margarita, Svetlana Egorova, Lyudmila Yudanova, Natal'ya Kulakova, T. V. Shimohanskaya, and I. M. Dmitrieva. Accounting and analysis: a workshop. INFRA-M Academic Publishing LLC., 2023. http://dx.doi.org/10.12737/1144439.

Burmistrova, Lyudmila. Accounting. INFRA-M Academic Publishing LLC., 2021. http://dx.doi.org/10.12737/1045886.

United States. General Accounting Office, ed. Computer security: Critical federal operations and assets remain at risk : statement of Joel C. Willemssen, Director, Civil Agencies Information Systems, Accounting and Information Management Division, before the Subcommittee on Government Management, Information and Technology, Committee on Government Reform, House of Representatives. The Office, 2000.

Willemssen, Joel C. Computer security: Critical federal operations and assets remain at risk : statement of Joel C. Willemssen, Director, Civil Agencies Information Systems, Accounting and Information Management Division, before the Subcommittee on Government Management, Information and Technology, Committee on Government Reform, House of Representatives. The Office, 2000.

Tyuleneva, Tat'yana. Maintaining accounting records of sources of asset formation, performing inventory of assets and financial obligations of the organization. INFRA-M Academic Publishing LLC., 2025. https://doi.org/10.12737/2133657.

United States. Congress. House. Committee on Government Operations., ed. Resolution Trust Corporation: Status of Minority and Women Outreach and Contracting Program : report to the Chairman, Committee on Government Operations, House of Representatives. The Office, 1993.

United States. Congress. House. Committee on Government Operations., ed. Resolution Trust Corporation: Status of Minority and Women Outreach and Contracting Program : report to the Chairman, Committee on Government Operations, House of Representatives. The Office, 1993.

"Controls for Fixed Assets Best Practices." In Accounting Control Best Practices. John Wiley & Sons, Inc., 2015. http://dx.doi.org/10.1002/9781119203247.ch9.

"Reconciliation of Physical Inventory to Accounting Records." In Internal Control of Fixed Assets. John Wiley & Sons, Inc., 2011. http://dx.doi.org/10.1002/9781118269107.ch8.

"Internal Control, Sarbanes-Oxley, and the Public Company Accounting Oversight Board." In Internal Control of Fixed Assets. John Wiley & Sons, Inc., 2011. http://dx.doi.org/10.1002/9781118269107.ch1.

"suits of operations. The ordres were linked together either by double-entry or by the use of contra-accounts. The plan's double­ entry systems were as follows [CNOF, 1946]: Financial accounting Ordre 1 — Operating accounts (revenues and expenses) (accounting elements seen as causes) Ordre 2 — Balance sheet accounts (assets and liabilities) (effect of transactions on the company's position) Managerial accounting Ordre 3 — Cost accounts and sales accounts (transactions classified as to purpose) Ordre 4 — Imputation or contra-accounts Budgetary accounting Ordre 5 — Budgeted operations Ordre 6 — Budgeted liquidities Ordre 7 and 8 were left open, in case other accounting systems were developed in the future. Ordre 9 was devoted to commit­ ments and transitory accounts, such as purchases and sales in cash, and internal transfers. In financial statements, transitory ac­ counts were to be replaced by the ordre to which they were related (1 or 2), and commitments were to be listed at the end of the balance sheet. Each ordre was further divided into categories, each having its own specific meaning. For example, the categories found in ordre 1 were charges and revenues that are included in the gross profit margin, operating charges and revenues, investment-related charges and revenues, administrative charges, miscellaneous rev­ enues and financial charges. These categories were further grouped to provide the following summary accounts: the gross profit margin, results of operations, net revenue from investments, net administrative charges and financial charges. The classifica­ tion adopted in that ordre was based first on the economic func­ tion of the transactions and second on their nature. Another ex­ ample of the breakdown of an ordre into categories is provided by ordre 2. In the latter, assets were divided, according to their eco­ nomic function in the company and their degree of liquidity, into fixed assets, investments, short-term assets (inventories and short­ term investments), receivables and liquid assets (cash and cash equivalents). Ordre 3 and 4 were devoted to cost accounting, constituting a 287." In Accounting in France (RLE Accounting). Routledge, 2014. http://dx.doi.org/10.4324/9781315871042-44.

"account was developed from an analysis of the various elements to be accounted for. The logic that prevailed in the selection of the order of presentation of charges was based on the distinction be­ tween the major economic and financial operations usually con­ ducted by the firm. First, production operations necessitate the purchase of material, the payment of wages to employees and of taxes to the state, and the incurring of various operating expenses. Next, a category was created to register financial charges resulting from the firm’s financing policy. Finally, a category was devoted to the cost of permanent productive means related to the period: depreciation of fixed assets. On the revenue side of the trading account, resources coming from the sale of production or pur­ chased goods were shown first, since they result from the primary activity of the firm. Next, sales revenues from two secondary sources were shown in separate categories. Production by the firm of its own fixed assets, which was considered revenue since it represented a transfer of charges to the balance sheet, also ap­ peared under a separate heading. Finally, a category was allocated to revenues from financial operations such as interest and divi­ dends. Aside from financial accounting provisions, the plan con­ tained an important section on cost accounting. As mentioned earlier in the case of the CNOF Plan, to maximize both the stan­ dardization of financial accounting and the flexibility and adapt­ ability of the cost accounting system, the plan reserved a separate class for cost accounts, number 9. Separation of cost accounting also favored the progressive introduction of cost accounting, with­ out delaying the application of the financial accounting section of the plan. The role assigned to cost accounting by the plan was threefold, including the periodic determination of: 1. The cost of manufactured or purchased products; 2. Inventories, using the perpetual inventory method; 3. The results of operations by each branch or subdivision of the firm's activities In the general plan, a main structure for industrial accounting was prescribed, leaving the problem of application to particular cases to company plans. Two measures ensured the flexibility and adaptability of the plan. First of all, the use of the decimal system meant that any account could be subdivided by adding extra digits to the account number. Secondly, the free accounts left in the general plan could be used to fill specific needs. 294." In Accounting in France (RLE Accounting). Routledge, 2014. http://dx.doi.org/10.4324/9781315871042-51.

"sub-committee on the general chart of accounts and financial statements, headed by Lemoine and Pujol; and the sub-committee on cost accounting, headed by Martin [Brunet, 1951, p. 166]. The committee had to focus on accounting in industrial and commercial businesses as the starting point of what would ulti­ mately become a national rationalization of accounting. More, specifically, the accounting system chosen had to be simple, com­ plete and flexible enough to be applied to large companies as well as to the more numerous small and medium-sized companies. Finally, the orientation chosen by the plan’s designers was towards the determination of financial results for investors and creditors (particularly banks), and the determination of product costs for pricing purposes. Although finding a plan suitable for national accounting was not the primary goal of the committee, several measures were nonetheless adopted which stressed the economic orientation of the accounting reform. The economic concerns of the designers were reflected in the following features of the plan: 1. Classification of companies’ assets according to their eco­ nomic function or location; 2. In the balance sheet, grouping of accounts into classes that reflected the accounts’ economic function: permanent capi­ tal, long-term assets, inventories, third-party accounts and financial accounts; 3. The classification of expenses by type, which provided the necessary elements for the study of the economic situation at the company, industry and national levels; 4. The production of information on company operations to complete the financial statements, such as endorsements and commitments, or to facilitate the analysis of certain elements of the balance sheet (depreciation, fixed assets, provisions). Contents o f the 1947 Plan The plan constituted a complete set of accounting procedures, including [Veyrenc, 1950?; Retail, 1951]: 1. A definition of financial and cost accounting; 2. A chart of accounts (see Appendix) and related terminol­ ogy; 3. A list of the accounts and how they interact; 4. General rules for the application of the plan; 5. Valuation rules for assets; 6. Rules for determining depreciation and provisions;." In Accounting in France (RLE Accounting). Routledge, 2014. http://dx.doi.org/10.4324/9781315871042-46.

"Sales and other revenues 9. Profit and loss accounts and results of operations In fact, there were two charts of accounts: a complete one with ten classes for companies which used cost accounting, and a simplified one without the cost accounting classes (numbers 5, 6 and 7) for others. Due to the integration of cost accounting into the accounting chart, there had to be two formats for the trading account and two for the profit and loss account: one set of state­ ments classifying expenses by destination (functions) for compa­ nies using the cost accounting classes, and another classifying ex­ penses by nature for companies which did not use these classes. The 1942 French Plan was developed on the basis of a docu­ ment prepared by Chezlepretre, a Vichy government senior civil servant within the Ministere de I’lzconomie Nationale et des Fi­ nances, who had been trained as a statistician [Standish, 1990, p. 346]. Chezlepretre had probably drawn up his Plan using the 1937 Goering Plan as a starting point since it had the only official chart of accounts in use at the time. In fact, there are similarities be­ tween the German and the 1942 French charts. In both the German and French charts, cost accounting was integrated with financial accounting. This arrangement of ac­ counts reflected Schmalenbach's conception, in which the chart of accounts follows the cycle of manufacturing activity: first, capital is raised and invested in fixed and current assets; then, materials are purchased and processed to create products that are sold; and lastly, all accounting elements are assembled in class 9 for the periodic closing of the books. However, even if the German and the 1942 French charts of accounts were similar, the French influence had impact in two areas of the 1942 Plan: product costing and the standard balance sheet. The resulting characteristics were later retained in the 1947 Plan. First the latest innovations in French cost accounting were embodied in the 1942 Plan. The homogeneous sections method, developed and defined by Lieutenant-Colonel Rimailho in a 1928 pamphlet under the aegis of the Commission Generale d'Organisation Scientifique du Travail (C.E.G.O.S.), was to be used in computing product costs. This method was concerned with the allocation of indirect charges to product costs. These charges were to be accumulated in various accounting units or sections (such as a division of the enterprise or a specific activity like distribution). Then, section costs were charged to product costs using a chosen work unit (unite d’oeuvre) as basis of allocation (such as kilome­." In Accounting in France (RLE Accounting). Routledge, 2014. http://dx.doi.org/10.4324/9781315871042-41.

Ginting, Triyanda Agustin, and Siti Nurwayuningsih Harahap. "Analysis Internal Control In Order To Design Standard Operating Procedure (Sop) For Fixed Assets Procurement And Management Activites: Case Study on PT ABC." In Journal of Contemporary Accounting and Economics Symposium 2018 on Special Session for Indonesian Study. SCITEPRESS - Science and Technology Publications, 2018. http://dx.doi.org/10.5220/0007021508020808.

Kazandji, Tatiana. "Operations with fixed assets: accounting and tax aspects." In Conferința științifică internațională studențească „Provocările contabilității în viziunea tinerilor cercetători”, ediția VII. Academy of Economic Studies of Moldova, 2023. http://dx.doi.org/10.53486/issc2023.60.

Shumakova, Oksana Viktorovna, Oleg Anatolievich Blinov, and Galina Vasilievna Fadeeva. "Fixed assets accounting and control in agricultural organizations." In 5th International research and practice conference. TSNS Interaktiv Plus, 2016. http://dx.doi.org/10.21661/r-114267.

Zavalii, Xenia, and Rodica Cusmaunsa. "Management control of fixed assets - a factor of business stability and optimization of management decisions." In International student scientific conference, ISSC 2025 "Challenges of accounting for young researchers", 9th Edition. Academy of Economic Studies, 2025. https://doi.org/10.53486/issc2025.82.

Lupu, Mihaela, and Elena Petreanu. "Particularities of internal control testing in the audit of tangible assets." In International student scientific conference, ISSC 2025 "Challenges of accounting for young researchers", 9th Edition. Academy of Economic Studies, 2025. https://doi.org/10.53486/issc2025.18.

Razborska, Olena, and Viktor Tomchuk. "Practice of accounting and financial reporting of non-profit charitable organizations according to IFRS and NP(S)BO." In International Scientific Conference on Accounting ISCA 2023. Academy of Economic Studies of Moldova, 2023. http://dx.doi.org/10.53486/isca2023.04.

Ratasha, Muhammad Aqmal Bin, M. Syahezat Bin Ismail, Ahmad Sulaiman Abd Aziz, Gareth Williams, and Emily Rees. "Towards Net Zero - Better Decision Making for Enterprise Level Green House Gas (GHG) Emission Management and Accounting." In International Petroleum Technology Conference. IPTC, 2024. http://dx.doi.org/10.2523/iptc-23574-ms.

Crawford, R., A. Green, P. Lynch, and C. Feherty. "Disposable Fibre Optic Surveys Optimise Wells and Reduce CO2 Emissions in Unconventional Assets." In Asia Pacific Unconventional Resources Symposium. SPE, 2023. http://dx.doi.org/10.2118/217339-ms.

Torrealba, Victor A., Alvaro Rey, Geordie Chambers, Michael Goodman, and Andrew Kubitza. "Reservoir Simulation Framework to Evaluate the Potential Benefit of Radial Jet Drilling Technology Accounting for the Risk of Irreversible Radial Collapse." In SPE Western Regional Meeting. SPE, 2022. http://dx.doi.org/10.2118/209279-ms.

Javid, Khalid, Guido Carlos Bascialla, Alvaro Sainz Torre, et al. "Lessons Learnt from a Successful Sampling While Drilling Campaign Delivering Formation Oil Samples and Saturation Pressure Measurements in High H2S Carbonates." In Abu Dhabi International Petroleum Exhibition & Conference. SPE, 2021. http://dx.doi.org/10.2118/207791-ms.