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Klink, James J., 1931-

Real estate accounting and reporting : a guide for developers, investors, and lenders / James J. Klink. - New York : Wiley, c1980. - xi, 227 p. ; 24 cm.

Content
1. An Overview of the Real Estate Industry

Part One. Accounting for Cost of Real Estate
2. Capitalization and Allocation of Costs
3. Net Realizable Value


Part Two. Accounting For Sales For Real Estate
4. Accounting Background and Government Regulation
5. Criteria for Recording a Sale
6. Tests for Profit Recognition - Advocacy of Down Payment
7. Tests for Profit Recognition - Receivable from the buyer
8. Tests for Profit Recognition - Seller's Continued Involvement
9. Accounting for Condominium Sales
10. Special Accounting Problems
11. Alternate method of Accounting

Part Three. Accounting for Investments in Real Estate Ventures
12. Introduction and Accounting
13. Accounting for Results of Operation of Ventures
14. Accounting for Transaction with a Real Estate Venture
15. Special Investor Accounting Problems


Part Four . Financial Reporting
16. Financial Reporting
17. Financial Analysis "A Ronald Press publication."

Bibliography: p. 217-219.
Index : p. 221 - 227

ISBN: 0471060410 : $23.95 (est.)

LCCN: 80011274

Subjects--Topical Terms:
Real estate business--Accounting.

Dewey Class. No.: 657.833 / KLI