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Oil & Gas Accounting
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This well-written and heavily researched course is perfect for both industry and academic mediums. The major emphasis of the book pertains to costs incurred in the exploration and production of oil and natural gas. Accounting for the incurrence and disposition of these costs is presented for the two major accounting methods: successful efforts and full cost. Contents: Nondrilling exploration costs under SE; Acquisition costs of unproved property under SE; Drilling and development costs under SE; Proved property cost disposition under SE; Full cost accounting; Accounting for production activities; Accounting for revenue from oil and gas sales; oil and gas tax accounting; Complex mineral interests and joint interest accounting; Conveyances; Oil and gas disclosures; Overview of international accounting; Pipeline accounting, and more!
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