The theory and measurement of business income /

Detalles Bibliográficos
Clasificación:Libro Electrónico
Autor principal: Edwards, Edgar O.
Otros Autores: Bell, Philip W.
Formato: Electrónico eBook
Idioma:Inglés
Publicado: Berkeley : University of California Press, 1961.
Temas:
Income.
Profit.
Income
Revenu.
SOCIAL SCIENCE / Sociology / General
Profit
Bedrijfsfinanciën.
Income accounting.
Profit > Accounting.
Acceso en línea:Texto completo
Tabla de Contenidos:
  • 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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