Accounting: Theory and Practice
Paperback Engels 2010 8e druk 9780273693857Samenvatting
For over thirty years, students have benefitted from this comprehensive, theory-based guide to accounting, its application to management decision-making and its impact on our wider global society. In this substantially revised eighth edition of the text, the authors reflect contemporary developments in the subject while continuing to encourage critical analysis of the usefulness and relevance of accounting practices.
Specificaties
Lezersrecensies
Inhoudsopgave
- 1: Accountability and accounting
- 2: The scope of business accounting
- 3: Accounting as an information system
- 4: The universality of business accounting method
- 5: International rules for business accounting
- 6: The scope and role of accounting theory
- 7: Financial accounting statements
- 8: Financial accounting concepts
- 9: Financial accounting standards
- 10: The generation of financial accounting data
- 11: Data processing and double-entry bookkeeping
- 12: Double-entry bookkeeping and periodic measurement
- 13: Losses in asset values and periodic measurement
- 14: Preparing an income statement and a balance sheet
- 15: Reporting recorded assets and liabilities
- 16: The processes of management
- 17: Traditional cost accounting
- 18: ABC and JIT
- 19: Cost–volume– profit analysis
- 20: Marginal costing
- 21: Costs for Pricing
- 22: Costs for short-run tactical decisions
- 23: Companies: their nature and regulation
- 24: Published financial statements
- 25: Statements of Cash-flows
- 26: Interpreting and comparing financial statements
- 27: Capital, value and income
- 28: Accounting and economic concepts of income and value
- 29: Accounting under monetary instability and market volatility
- 30: Reporting to investors
- 31: Social accounting and the caring society
- 32: Budgeting for planning and control
- 33: Organization for cont
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