Wright, Charlotte J.

Fundamentals of oil & gas accounting / Fundamentals of oil and gas accounting Charlotte J. Wright and Rebecca A. Gallun. - 5th ed. - Tulsa, Okla. : PennWell, ©2008. - xiv, 770 pages : illustrations ; 26 cm

Revised edition of: Fundamentals of oil & gas accounting / Rebecca A. Gallun [and others]. 4th ed.

Includes bibliographical references and index.

Machine generated contents note: 1. Upstream Oil and Gas Operations -- 2. Introduction to Oil and Gas Accounting -- 3. Nondrilling Exploration Costs -- Successful Efforts -- 4. Acquisition Costs of Unproved Property -- Successful Efforts -- 5. Drilling and Development Costs -- Successful Efforts -- 6. Proved Property Cost Disposition -- Successful Efforts -- 7. Full Cost Accounting -- 8. Accounting for Production Activities -- 9. Accounting for asset retirement obligations and asset impairment -- 10. Accounting for Revenue from Oil and Gas Sales -- 11. Basic Oil and Gas Tax Accounting -- 12. Joint Interest Accounting -- 13. Conveyances -- 14. Oil and Gas Disclosures -- 15. Accounting for International Petroleum Operations -- 16. Analysis of Oil and Gas Companies' Financial Statements -- App. A Authorization for Expenditure -- App. B Regulation SX 4-10.

"An excellent training manual and professional reference, Fundamentals of Oil & Gas Accounting, 5th Edition is packed with examples, diagrams, and appendices. The scope of this text is simply unmatched. The book has been completely updated to reflect the current issues facing oil and gas producers operating in both U.S. and international locations."--Jacket.

9781593701376 1593701373

2007041136


Petroleum industry and trade--Accounting.
Gas industry--Accounting.
Pétrole--Industrie et commerce--Comptabilité
Gaz--Industrie--Comptabilité
Gas industry--Accounting.
Petroleum industry and trade--Accounting.
Pétrole--Industrie et commerce.
Gaz--Industrie et commerce.
Gaswirtschaft
Rechnungslegung
Erdölindustrie
Mineralölindustrie
Industria del petróleo--Contabilidad.
Industria del gas--Contabilidad.
Gaswirtschaft.
Rechnungslegung.
Erdölindustrie.
Mineralölindustrie.

HF5686.P3 / .G3 2008

657/.862