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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...
| Clasificación: | Libro Electrónico |
|---|---|
| Otros Autores: | |
| Formato: | Electrónico eBook |
| Idioma: | Inglés |
| Publicado: |
Oxford, OX, UK ; Tarrytown, N.Y., USA :
Pergamon,
1995.
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| Edición: | First edition. |
| Temas: | |
| Acceso en línea: | Texto completo |
Tabla de Contenidos:
- 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.
- 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.
- 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.
- 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.
- 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.