TY  - BOOK
AU  - 
AU  - Swap,Walter C.
TI  - The anatomy of accounting
SN  - 0702214604
AV  - HD53 .L46 1975
PY  - 1975///
CY  - Boston, Mass.
PB  - University of queensland press
KW  - Creative ability in business
KW  - Teams in the workplace
KW  - Social groups
N1  - 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
ER  -