Date of Graduation
Bachelor of Science in Business Administration
In this thesis, I demonstrate how the proper, or improper, accounting of fixed assets can distinctly impact employees, auditors, and shareholders of publicly traded companies. As a foundation for this thesis, I give an overview of fixed assets accounting by explaining its magnitude on the balance sheet and income statement in addition to the differences between financial and tax accounting for fixed assets. Next, I focus on three areas relating to fixed assets accounting that I find the most compelling for this thesis: capital expenditures, auditing and fraud. Each of these subtopics will share studies, procedures, and stories on how fixed assets accounting impacts key stakeholders.
accounting, fixed assets, property plant & equipment, corporate accounting, depreciation, fraud
Markey, Z. (2023). Fixed Assets Accounting: How It Can Impact Employees, Auditors & Shareholders. Accounting Undergraduate Honors Theses Retrieved from https://scholarworks.uark.edu/acctuht/55