The anatomy of accounting /
Barton, A. D.
The anatomy of accounting / A.D. Barton. - 2nd ed. - Boston, Mass. : University of queensland press, c1975. - xv,593 p. : ill. ; 24 cm.
Includes bibliographical references (p. [221]-228) and index.
Nature and scope of accounting -- The methodology of accounting -- Financial information requirements and standards -- Some basic accounting concepts -- Recording the economic activity of the firm -- The income statement and balance sheet -- Accounting for revenue adjustments -- Accounting for expenses -- Accounting for the appropriation of profits -- Preparation of final accounting reports -- Processing accounting data -- Revenue recognition -- Cost of sales and inventory valuation -- Depreciation and long-term assets -- Accounting for liabilities -- Accounting for shareholders' equity -- Cash flow statements -- Funds statements -- The pure historic cost valuation system reviewed -- External influences on accounting -- The general theory of income measurement and balance sheet valuation -- Constant dollar value system -- Current value accounting systems -- Real value systems -- Present value accounting -- Analysis of financial statements -- Overview of financial accounting.
0702214604 0702214825
99020608
Creative ability in business.
Teams in the workplace.
Social groups.
HD53 / .L46 1975
The anatomy of accounting / A.D. Barton. - 2nd ed. - Boston, Mass. : University of queensland press, c1975. - xv,593 p. : ill. ; 24 cm.
Includes bibliographical references (p. [221]-228) and index.
Nature and scope of accounting -- The methodology of accounting -- Financial information requirements and standards -- Some basic accounting concepts -- Recording the economic activity of the firm -- The income statement and balance sheet -- Accounting for revenue adjustments -- Accounting for expenses -- Accounting for the appropriation of profits -- Preparation of final accounting reports -- Processing accounting data -- Revenue recognition -- Cost of sales and inventory valuation -- Depreciation and long-term assets -- Accounting for liabilities -- Accounting for shareholders' equity -- Cash flow statements -- Funds statements -- The pure historic cost valuation system reviewed -- External influences on accounting -- The general theory of income measurement and balance sheet valuation -- Constant dollar value system -- Current value accounting systems -- Real value systems -- Present value accounting -- Analysis of financial statements -- Overview of financial accounting.
0702214604 0702214825
99020608
Creative ability in business.
Teams in the workplace.
Social groups.
HD53 / .L46 1975