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The anatomy of accounting / A.D. Barton.

By: Contributor(s): Material type: TextTextPublication details: Boston, Mass. : University of queensland press, c1975.Edition: 2nd edDescription: xv,593 p. : ill. ; 24 cmISBN:
  • 0702214604
  • 0702214825
Subject(s): LOC classification:
  • HD53 .L46 1975
Contents:
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.
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Holdings
Item type Current library Collection Call number Copy number Status Date due Barcode
Books Books Zetech Library - TRC General Stacks Non-fiction HF5635.B46 1975 (Browse shelf(Opens below)) C.1 Available Z006611

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.

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