Accession Number : ADA265233


Title :   Financial Accounting Concepts and DoN/DoD Financial Reporting Practice


Descriptive Note : Master's thesis,


Corporate Author : NAVAL POSTGRADUATE SCHOOL MONTEREY CA


Personal Author(s) : Barrieault, Robert C


Full Text : https://apps.dtic.mil/dtic/tr/fulltext/u2/a265233.pdf


Report Date : Mar 1993


Pagination or Media Count : 75


Abstract : The objective of this thesis is to assist financial management students at the Naval Postgraduate School to relate the concepts learned in Financial Accounting (MN2160) and Corporate Accounting and Reporting Systems (MN4169) to the applications in the DoN/DoD. To accomplish the objective this thesis identified nine basic financial accounting/reporting concepts broadly relevant to all organizational accounting/reporting systems, identified specific DoN/DoD applications of those concepts, and documented the relevance of the concepts to DoN/DoD practice in a series of essays.... Financial accounting, Reporting concepts, Depreciation, Inventor accounting and standard pricing, Present value, Timing issues, Assets valuation and write offs, Liability valuation, Proprietary versus fund accounting, Ratio analysis for a ships store, Financial reporting


Descriptors :   *FINANCIAL MANAGEMENT , DEPARTMENT OF DEFENSE , MANAGEMENT , THESES , INVENTORY , MILITARY BUDGETS , INVENTORY ANALYSIS , INVENTORY CONTROL , STANDARDS , REPORTS , ACCOUNTING


Subject Categories : Economics and Cost Analysis


Distribution Statement : APPROVED FOR PUBLIC RELEASE