An Analysis of Capitalization of Property in the U.S. Coast Guard.

Abstract

This thesis studies the system used by the Coast Guard to capitalize property. Capitalization impacts upon both the physical accountability for property and the accuracy of financial records. The system for property capitalization and control is analyzed first by reviewing the accounting principles applicable to all Federal agencies. Implementation of the property accounting system is then evaluated through field research at the USCG Group Office, Monterey, California. After consideration of issues relevant to capitalization problems in current practice, improvements to the system are recommended. This thesis concludes that, with proper implementation, the system will provide the required control. Recommendations are concerned with correcting the system's implementation problems. (Author)

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Document Details

Document Type
Technical Report
Publication Date
Dec 01, 1982
Accession Number
ADA127363

Entities

People

  • Thomas Ford Conlan

Organizations

  • Naval Postgraduate School

Tags

Communities of Interest

  • Biomedical
  • Ground and Sea Platforms
  • Human Systems

DTIC Thesaurus Topics

  • Accountability
  • Accounting
  • Accuracy
  • Acquisition
  • Business Administration
  • California
  • Civil Engineering
  • Coast Guard
  • Construction
  • Electronic Equipment
  • Financial Management
  • Inventory
  • Money
  • Navy
  • Operating Systems
  • Reliability
  • United States

Readers

  • Defense Financial Management and Audit.
  • Maritime Security/Maritime Homeland Security
  • Systems Analysis and Design