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230803s1961 caua ob s001 0 eng d |
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|a JSTOR
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|a 9780520340626
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|a (OCoLC)1392083755
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|a 22573/cats5212559
|b JSTOR
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|a HF5681.I48
|b E3 1961eb
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|a HF5681 I48 E39
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|a UAMI
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|a Edwards, Edgar O.
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|a The theory and measurement of business income /
|c by Edgar O. Edwards, Philip W. Bell.
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|a Business income
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|a Berkeley :
|b University of California Press,
|c 1961.
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|a 1 online resource (xv, 323 pages) :
|b illustrations.
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|a text
|b txt
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|a computer
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|a online resource
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|a Includes bibliographical references (pages 293-314) and index.
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|a PART 1: The Problem and the Challenge: Economic Needs and Accounting Responsibilities -- Demand for Data in a Dynamic Economy -- Supply of Data and the Stationary State -- The Gap and the Degree of Error -- Efforts to Close the Gap -- Differential Price Movements and the Theory of Business Profit -- PART 2: Core of the Theory: Profit Maximization and the Evaluation of Business Decisions -- Economic Plan of the Firm -- Subjective Profit and Evaluation of Business Decisions -- An Alternative Formulation: Realizable Profit -- Realizable Profit and Evaluation of Expectations -- PART 3: The Theory Extended: Operating versus Holding Activities and the Problem of Market Values -- Concepts of Value and Cost -- Realizable Profit and Its Components -- Business Profit and Its Components -- The Concepts Compared and the Theory Extended -- PART 4: Consolidation of the Theory: Basic Concepts of Measurable Profit and Their Components -- The Components Identified -- Three Concepts of Money Profit: Price Level Changes Ignored -- Modifications Introduced for Price Level Changes -- PART 5: Application to Inventories: Determining Current Cost of Materials Used -- Importance of Inventory Values in Cost of Goods Sold -- Principles of Inventory Costing -- The Current Cost Method -- Comparison of Profit Concepts -- PART 6: Application to Fixed Assets: Determining Current Cost Depreciation -- Importance of Fixed Asset Values in Measurement of Profit -- Depreciation of Fixed Assets: Principles and Procedures When Prices Are Fixed -- Adjusting for Price Changes: The Current Cost Method -- Comparison of Profit Concepts -- PART 7: Concepts of Money Profit: The Fundamental Role of Individual Price Changes -- Treatment of Money Claims -- End-of-Period Adjustment Process -- The Fundamental Statements -- Usefulness of Current Cost Data -- PART 8: Concepts of Real Profit: The Subsidiary Role of Price Level Changes -- Computation of Basic Data -- The Fundamental Statements -- The Accounts and the Accounting Technique -- PART 9: Summary and Conclusions: Is the Needed Change Feasible? -- General Objectives of Accounting Measurement -- Profit-Oriented Behavior of the Business Firm -- Implications for Accounting -- Nature of Required Modifications -- The Accounting Techniques -- The Hurdle of Practicality.
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|a Print version record.
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|a JSTOR
|b Books at JSTOR All Purchased
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|a JSTOR
|b Books at JSTOR Evidence Based Acquisitions
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|a JSTOR
|b Books at JSTOR Demand Driven Acquisitions (DDA)
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|a Income.
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|a Profit.
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|a Income
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|a Revenu.
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|a Profit.
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|a SOCIAL SCIENCE / Sociology / General
|2 bisacsh
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|a Income
|2 fast
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|a Profit
|2 fast
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|a Bedrijfsfinanciën.
|2 gtt
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|a Income accounting.
|2 nli
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|a Profit
|x Accounting.
|2 nli
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|a Income.
|2 nli
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|a Bell, Philip W.
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|i Print version:
|a Edwards, Edgar O.
|t Theory and measurement of business income.
|d Berkeley : University of California Press, 1961
|z 0520003764
|w (DLC) 61007534
|w (OCoLC)244552
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|u https://jstor.uam.elogim.com/stable/10.2307/jj.5233060
|z Texto completo
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| 994 |
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|a 92
|b IZTAP
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