Accounting principles
著者
書誌事項
Accounting principles
Wiley, c1987
- : pbk.
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注記
Includes index
内容説明・目次
内容説明
"Accounting Principles" is an introductory accounting text by three authors of intermediate accounting and auditing texts. Aiming to provide the basics of accounting, it is designed to prepare the student for intermediate accounting and business courses. Topics covered include the recording process, internal control and cash, acquisition and depreciation, corporate organization and capital stock transactions, statement analysis, cost-volume-profit relationships, incremental analysis and capital budgeting, and not-for-profit accounting. References to the use of computers in accounting are featured.
目次
- Characteristics and Basic Concepts of Accounting
- The Recording Process
- Adjusting the Accounts
- Completion of the Accounting Cycle
- Accounting for Merchandising Operations
- Accounting Information Systems: Manual and Electronic Data Processing
- Internal Control and Cash
- Temporary Investments and Short-Term Receivables
- Inventories
- Property, Plant and Equipment: Acquisition and Depreciation
- Property, Plant and Equipment: Natural Resources and Intangibles
- Current Liabilities and Payroll Accounting
- Concepts and Principles
- Accounting for Partnerships
- Corporations: Organization and Capital Stock Transactions
- Corporations: Income Reporting, Dividends, and Retained Earnings. Long Term Liabilities
- Long Term Investments and Consolidated Financial Statements
- Statement of Changes in Financial Position
- Statement Analysis
- Accounting for Segments
- Manufacturing and Job Order Cost Accounting
- Process Cost Accounting
- Cost-Volume-Profit Relationships
- Budgeting and Responsibility Accounting
- Flexible Budgets and Standard Costs
- Incremental Analysis and Capital Budgeting
- Income Taxes and Decision Making
- Not-for-Profit Accounting.
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