TY  - BOOK
AU  - Klink,James J.
TI  - Real estate accounting and reporting: a guide for developers, investors, and lenders 
SN  - 0471060410 :
U1  - 657.833 19
PY  - 1980///
CY  - New York
PB  - Wiley
KW  - Real estate business
KW  - Accounting
N1  - 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
ER  -