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An accounting thesaurus : 500 years of accounting /

A compilation drawn from over 500 years of English language accounting literature reflecting a lifetime of scholarly enquiry, this book comprises over 5000 quotations of between 1-20 lines in length. The book aims to give an historical perspective as well as an up-to-date overview of what accounting...

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Detalles Bibliográficos
Clasificación:Libro Electrónico
Otros Autores: Chambers, R. J. (Raymond J.), 1917-1999
Formato: Electrónico eBook
Idioma:Inglés
Publicado: Oxford, OX, UK ; Tarrytown, N.Y., USA : Pergamon, 1995.
Edición:First edition.
Temas:
Acceso en línea:Texto completo

MARC

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245 0 3 |a An accounting thesaurus :  |b 500 years of accounting /  |c [edited by] R.J. Chambers. 
250 |a First edition. 
264 1 |a Oxford, OX, UK ;  |a Tarrytown, N.Y., USA :  |b Pergamon,  |c 1995. 
300 |a 1 online resource (xxxi, 1011 pages) :  |b illustrations 
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500 |a Includes indexes. 
520 |a A compilation drawn from over 500 years of English language accounting literature reflecting a lifetime of scholarly enquiry, this book comprises over 5000 quotations of between 1-20 lines in length. The book aims to give an historical perspective as well as an up-to-date overview of what accounting and accountants were, are and do, and is intended both as a reference book and a research tool. Its range extends from general interest to the advanced, covering rules, practices and standards, professional and academic opinions, and the social and logical foundations of accounting; it also draws on the work of scholars in other fields that have some bearing on accounting work and thought. 
588 0 |a Print version record. 
505 0 |a Front Cover; An Accounting Thesaurus: 500 Years of Accounting; Copyright Page; Table of Contents; Preface; Introduction; Abbreviations; Outline; CHAPTER 000. ACCOUNTING IN GENERAL; 001 Pot Pourri; 010 The Domain of Accounting; 020 Accounting as Art, Technology, Science; 030 Accounting as Representation; 040 The Subject of an Accounting; 050 Functions of Accounting; 060 Users and Uses of Accounting Information; 070 Accounting and Accountability; 080 Auditing; 090 Auditor and Audit Report; CHAPTER 100. THE ECONOMIC BACKGROUND OF ACCOUNTING; 101 Economics and Accounting. 
505 8 |a 110 Money and the Money Unit120 The Variable Purchasing Power of Money; 130 Exchanges and Prices; 140 Value and Valuation; 150 Wealth and Capital; 160 Income, Profit; 170 Choice, Decision Making; 180 Premises of Choice; 190 Financial Desiderata of Choice; CHAPTER 200. THE PSYCHOLOGICAL AND SOCIAL BACKGROUND OF ACCOUNTING; 200 Belief and Action; 210 Observation and Inference; 220 Signs, Symbols, Language; 230 Information and Communication; 240 Measurement and Measuring; 250 Measurement in Accounting; 260 Law and Order; 270 Firms and Organizations; 280 Financial Publicity. 
505 8 |a 290 Mandatory Corporate Financial PublicityCHAPTER 300. GENERAL CHARACTERISTICS OF ACCOUNTING; 310 Time in Accounting; 320 Quantification in Accounting; 330 Quality of Representations in Accounting; 340 General Utility of Accounting; 350 Financial Information Processing; 360 Information Processing Orientations; 370 Processing Dicta; 380 Financial Summaries; CHAPTER 400. FINANCIAL POSITION AND ITS ELEMENTS; 410 Financial Position; 420 The Balance Sheet; 430 Property, Resources, Assets; 440 Asset Classes; 450 Liabilities; 460 Equity, Ownership, Proprietorship, Capital; 470 Reserves. 
505 8 |a 480 Group Accounts490 Funds Statements; CHAPTER 500. DATED VALUATION OF ASSETS AND EQUITIES; 500 Valuation; 510 Valuation Based on Initial Cost; 520 Valuation at Replacement Cost or Price; 530 Valuation at Current Cost; 540 Valuation at Market Price, Value in Exchange, Selling Price, Exit Value, Net Realizable Value; 550 Valuation at Net Present (Discounted) Value; 560 Hybrid Valuation Schemes; 570 Valuation of Various Assets and Liabilities; 580 Annual and Occasional Valuations; 590 Heterogeneous Valuations; CHAPTER 600. INCOME AND INCOME CALCULATION; 600 Income Concepts. 
505 8 |a 610 Income or Profit620 Receipts and Revenues; 630 Expenditures and Expenses; 640 Matching, Allocation and Amortization in Income Calculation; 650 Inventory Charges; 660 Depreciation and Appreciation; 670 Losses and Gains from Inflation and Deflation; 680 Transfer Payments and Quasi-expenses; 690 Classification of Gains and Losses; CHAPTER 700. ACCOUNTING SYSTEMS; 710 Cost Based Systems Generally; 720 Practice Under Generally Accepted Accounting Principles (Conventional, Initial Cost Based Accounting); 730 Features of Practice under Generally Accepted Principles. 
546 |a English. 
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655 7 |a Quotations.  |2 fast  |0 (OCoLC)fst01423792 
700 1 |a Chambers, R. J.  |q (Raymond J.),  |d 1917-1999. 
776 0 8 |i Print version:  |t Accounting thesaurus.  |b First edition  |z 0080425739  |w (DLC) 95018243  |w (OCoLC)32468503 
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