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Title: Gas Volume Accounting For Production Systems
Author: 0. B. Worley
Source: 1966 Southwestern Gas Measurement Short Course (Now called ISHM)
Year Published: 1966
Abstract: A production system is classified normally as a group of pipe lines connected to a main transport line, and delivering gas to a Processing Plant, Compressor Plant, Gas Lift Operation, or Sales Outlet. Each type of operation requires different kinds of information to be furnished Production and Management Personnel. This is the function of the gas accountant. Duties of the gas accountant will vary with the size of a company. Large companies have specialized departments such as a measurement section, gas volume section, and gas accouning section. In smaller companies and with independents, gas accountants must carry out varied duties such as (1) check all field test slips for accuracy, (2) computer coefficients for volume calculations, (3) compute volumes either by hand or integrated charts, (4) receive copies of contracts and operating agreements and administer fhese for proper handling, (5) check all invoices for gas purchased, (6) invoice all customers for gas sold, (7) audit all field test slips for correct computation when selling or buying gas on contracts where payment is based on per cent of products recovered, and (8) audit all gas purchased statements received from sales to other companies for proper calculation of volume, price, etc. These are not all of the duties, but this will give you an idea of some of the duties of a gas accountant.

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