10007A Water Utility Accounting

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ITEM: 10007A
Water Utility Accounting Third Edition
Written with an emphasis on public utilities. Hardback, 1995. 327 pp.
$70.00

This reference text explains basic water utility accounting, management, and financial functions. In addition to examining individual functions, you'll find out how these critical areas impact overall utility operations.

Follows the accounting-cycle concept of budgeting, recording, and reporting
Explores how the finance, audit, and information system functions work in conjunction with accounting to comprise a utility's major financial management activities
Describes the accounting cycle
Includes numerous examples of accounting principles and procedures in action

Table of Contents

Part One - Water Utility Accounting Overview
1. Introduction
2. Water Utility Industry Description
3. Financial Management Objectives
Part Two - Accounting Cycle Overview
4. Financial Planning and Control
5. Record Keeping
6. Reporting of Financial Information
Part Three - Accounting Cycle Implementation and Management
7. Revenue
8. Operation and Maintenance Expenses
9. Depreciation and Amortization Expense
10. General and Income Taxes
11. Utility Plant Investment
12. Current and Other Assets
13. Liabilities and Other Credits
14. Equity, Capital, and Financial Ratios
Part Four - Accounting Reports
15. Financial Statement Reports
16. Rate and Regulatory Reports
17. Management and Other Reports
Part Five - Financial Management Functions
18. Financing
19. Audits
Automated Information Systems
Appendix A: Suggested System of Accounts for Class A Water Utilities
Appendix B: Sample Investor-Owned Utility Annual Report
Appendix C: sample Government-Owned Utility Annual Report