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Accounting in business /

Accounting in Business, Fifth Edition provides a concise discussion of accounting concepts and integrates accounting theories to applications. The book is comprised of 20 chapters that are organized into four parts.

Detalles Bibliográficos
Clasificación:Libro Electrónico
Autor principal: Bull, R. J. (Roger John), 1940-
Formato: Electrónico eBook
Idioma:Inglés
Publicado: London ; Boston : Butterworths, 1984.
Edición:Fifth edition.
Temas:
Acceso en línea:Texto completo

MARC

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245 1 0 |a Accounting in business /  |c R.J. Bull. 
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264 1 |a London ;  |a Boston :  |b Butterworths,  |c 1984. 
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504 |a Includes bibliographical references and index. 
520 |a Accounting in Business, Fifth Edition provides a concise discussion of accounting concepts and integrates accounting theories to applications. The book is comprised of 20 chapters that are organized into four parts. 
588 0 |a Print version record. 
505 0 |a Front Cover; Accounting in Business; Copyright Page; Preface; Table of Contents; The Assumptions and Conventions of Accounting; Part I: The Accounting Environment; Chapter 1. The Scope and Environment of Business Accounting; The Scope of Business Accounting; The Nature and Place of Accounting Theory; Accounting in Historical Perspective; References and further reading; Questions for discussion; Part II: Financial Accounting Theory and Practice; Chapter 2. The Balance Sheet; The Accounting Environment; The Environmental Postulates; Business Entity; The Balance Sheet; The Nature of Assets. 
505 8 |a The Valuation of AssetsThe Nature of Outside Liabilities; The Balance Sheet Equation; References and further reading; Questions for discussion; Chapter 3. Income Measurement-Expense; The Nature of Profit; The Accrual Postulate; The Accounting Period; Definitions; The Relationship between Cost and Expense; The Accounting Equation; Recording Transactions in the Quadrant; The Income Statement and Balance Sheet; References and further reading; Questions for discussion; Chapter 4. Income Measurement-Revenue; The Nature of Revenue; The Realization Postulate; 'Revenue' and 'Receipts' 
505 8 |a Debtors, Bad Debts and Doubtful DebtsGross and Net Profit; The Trading, Profit and Loss Account; Accounting and Economic Profit; Appendix-The Effect of Revenue Recognition on Reported Profit; References and further reading; Questions for discussion; Chapter 5. Accounting Records-An Introduction to Bookkeeping; Analysis of Transactions using the Quadrant; Debit and Credit; The Account; Analysis of Transactions using Accounts; The Trial Balance; The Trading, Profit and Loss Account; The Position of Stock; Asset and Liability Accounts; The Balance Sheet; Accruals and Prepayments; Provisions. 
505 8 |a The Journal and Day BooksThe Accounting Process; The Sources of Financial Data; References and further reading; Questions for discussion; Chapter 6. Income Measurement-The Valuation and Depreciation of Fixed Assets; The Nature of Depreciation; The Cost of the Asset; The Useful Life of the Asset; The Salvage (Residual) Value of the Asset; The Method of Depreciation; Accounting for Depreciation; Accounting for the Disposal of Fixed Assets; Valuation of Fixed Assets; References and further reading; Questions for discussion; Chapter 7. Income Measurement-The Valuation of Current Assets. 
505 8 |a The Valuation of StockThe Nature of Stock; The Bases of Stock Valuation; Accounting and Stock Valuation; Historic Cost; Historic Cost-Comparison of Methods; The Valuation of Debtors; References and further reading; Questions for discussion; Chapter 8. Further Aspects of Financial Records; Incomplete Records; Control Accounts; Verification of the Bank Account; Matrix Accounting; References and further reading; Questions for discussion; Chapter 9. The Partnership; The Nature of Partnership; The Proprietary Theory; The Partnership Agreement; The Final Accounts; Capital and Current Accounts. 
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