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@article{ART001832516},
author={Rack-In Choi},
title={Study on the Depreciation System under the Accrual Basis Accounts and Bookkeeping by Double Entry},
journal={Journal of The Korea Society of Computer and Information},
issn={1598-849X},
year={2013},
volume={18},
number={12},
pages={179-188}

TY - JOUR
AU - Rack-In Choi
TI - Study on the Depreciation System under the Accrual Basis Accounts and Bookkeeping by Double Entry
JO - Journal of The Korea Society of Computer and Information
PY - 2013
VL - 18
IS - 12
PB - The Korean Society Of Computer And Information
SP - 179
EP - 188
SN - 1598-849X
AB - This study looked into the whole features and problems about depreciation system of government capital assets in the way of the government accrual basis accounts and bookkeeping by double entry and then, tries to find a scheme to improve depreciation system for effective and efficient treatment about assets and expenses. In government accounts, depreciation system has been carried out turning around the entire accrual basis accounts be recognized government assets and applied capital asset accounts from 2011. Therefore, if depreciation system can be facilitated in order to retrench administrative expenditure and utilize assets and resources effectively under the accrual basis accounts, it would be good use of achievement evaluation in government accounts and information providing on the ground of more effective use to government's financial information.
KW - Accrual Basis Accounts and Bookkeeping by Double Entry;Government Capital Asset;Depreciation System;Administrative Expenditure;Financial Information;Achievement Evaluation
DO -
UR -
ER -

Rack-In Choi. (2013). Study on the Depreciation System under the Accrual Basis Accounts and Bookkeeping by Double Entry. Journal of The Korea Society of Computer and Information, 18(12), 179-188.

Rack-In Choi. 2013, "Study on the Depreciation System under the Accrual Basis Accounts and Bookkeeping by Double Entry", Journal of The Korea Society of Computer and Information, vol.18, no.12 pp.179-188.

Rack-In Choi "Study on the Depreciation System under the Accrual Basis Accounts and Bookkeeping by Double Entry" Journal of The Korea Society of Computer and Information 18.12 pp.179-188 (2013) : 179.

Rack-In Choi. Study on the Depreciation System under the Accrual Basis Accounts and Bookkeeping by Double Entry. 2013; 18(12), 179-188.

Rack-In Choi. "Study on the Depreciation System under the Accrual Basis Accounts and Bookkeeping by Double Entry" Journal of The Korea Society of Computer and Information 18, no.12 (2013) : 179-188.

Rack-In Choi. Study on the Depreciation System under the Accrual Basis Accounts and Bookkeeping by Double Entry. Journal of The Korea Society of Computer and Information, 18(12), 179-188.

Rack-In Choi. Study on the Depreciation System under the Accrual Basis Accounts and Bookkeeping by Double Entry. Journal of The Korea Society of Computer and Information. 2013; 18(12) 179-188.

Rack-In Choi. Study on the Depreciation System under the Accrual Basis Accounts and Bookkeeping by Double Entry. 2013; 18(12), 179-188.

Rack-In Choi. "Study on the Depreciation System under the Accrual Basis Accounts and Bookkeeping by Double Entry" Journal of The Korea Society of Computer and Information 18, no.12 (2013) : 179-188.