Fundamentals of Oil and Gas Accounting

by ; ; ;
Edition: 4th
Format: Hardcover
Pub. Date: 2001-01-01
Publisher(s): Pennwell Corp
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Summary

An accounting text specifically for the oil and gas industry, updated to a format ideal for both academic and industrial settings. Updated features include examples and homework problems, a new chapter on financial statement analysis, and a new chapter on pipeline accounting, among other changes. DLC: Petroleum industry and trade--Accounting.

Table of Contents

A Profile of Petroleum Operation
1(30)
Introduction to Oil & Gas Accounting
31(34)
Nondrilling Exploration Costs Under SE
65(16)
Acquisition Costs of Unproved Property Under SE
81(40)
Drilling and Development Costs Under SE
121(38)
Proved Property Cost Disposition Under SE
159(48)
Full Cost Accounting (FE)
207(54)
Accounting for Production Activities
261(22)
Accounting for Revenue from Oil and Gas Sales
283(66)
Basic Oil & Gas Tax Accounting
349(46)
Joint Interest Accounting
395(70)
Conveyences
465(66)
Oil & Gas Disclosures
531(52)
Accounting for International Petroleum Operations
583(22)
Analysis of Oil & Gas Companies' Financial Statements
605(28)
Overview of Gas Pipeline Accounting
633(28)
Appendix A Authorization for Expenditure 661(4)
Appendix B Regulation SX 4-10 665(14)
Appendix C Excerpt from Regulation S-K 679(2)
Appendix D Excerpt from Statement of Financial Accounting Standards No. 19 681(16)
Appendix E Kerr-McGee Corporation 1999 Annual Report 697(44)
Abbreviations 741(4)
Index 745

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