Fundamentals of oil & gas accounting / Charlotte J. Wright and Rebecca A. Gallun.

By: Wright, Charlotte JContributor(s): Gallun, Rebecca AMaterial type: TextTextPublisher: Tulsa, Okla. : PennWell, ©2008Edition: 5th edDescription: xiv, 770 pages : illustrations ; 26 cmContent type: text Media type: unmediated Carrier type: volumeISBN: 9781593701376; 1593701373Other title: Fundamentals of oil and gas accountingUniform titles: Fundamentals of oil & gas accounting. Subject(s): 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 | MineralölindustrieDDC classification: 657/.862 LOC classification: HF5686.P3 | .G3 2008Online resources: Table of contents
Contents:
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.
Summary: "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.
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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.

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