Introduction to financial accounting

著者

• Nobes, Christopher

書誌事項

Introduction to financial accounting

by Christopher Nobes

Routledge, 1992

3rd. ed

注記

Includes bibliographical references and index

内容説明・目次

内容説明

Current financial reporting practice has been under major review in Europe with the approach of the Single Market and moves towards harmonization. This updated edition of Christopher Nobes' introductory text provides first-year students of financial accounting with a comprehensive and relevant approach to the subject that takes on board the increasing impact of international influences (particularly from the EC) and the recent reforms in accounting standards. Part One covers the nature of value and profit, the purposes of financial statements and specific problems of measurement. These are examined theoretically from first principles and then used to discuss accounting techniques, such as double entry, in detail. Part Two looks at other areas affecting financial accounting such as law and taxes. This book should be of interest to students and teachers of business studies and financial accounting.

目次

• Part 1 The Accounting Method: Value and Profit
• The Balance Sheet
• Revenues and Expenses
• Depreciation
• Stock
• The "Italian Method"
• Accounting Techniques. Part 2 Accounting for Business Entities: Partnerships
• Companies - Law, Tax and Finance
• Companies - Stewardship
• Accounting under Inflation
• International Financial Accounting. Part 3 Interpretation of Financial Information: Profitability
• Liquidity
• Valuation of the Business. Appendix: Excerpts from the Annual Report and Accounts of Marks and Spencer.

「Nielsen BookData」 より

詳細情報

• NII書誌ID(NCID): BA19083186
• ISBN:
  • 0415087783
• 出版国コード: uk
• タイトル言語コード: eng
• 本文言語コード: eng
• 出版地: London ; New York
• ページ数/冊数: xiv, 231 p.
• 大きさ: 24 cm
• 分類:
  • LCC : HF5635
  • DC19 : 657/.48
• 件名:
  • LCSH : Accounting