Financial accounting

著者

• Arnold, John
• Hope, Tony
• Southworth, Alan
• Kirkham, Linda

書誌事項

Financial accounting

John Arnold ... [et al.]

Prentice Hall, 1994

2nd ed

注記

Includes index

内容説明・目次

内容説明

This introductory textbook provides a foundation for understanding the principles upon which financial accounting systems are based, by explaining underlying concepts, existing practices and possible alternatives to existing practices. This edition has been revised and updated to take a more international approach and provide a framework for the evaluation of alternative methods of financial accounting.

目次

• Basic framework - the role and context of accounting, accounting and decision making, the regulation of financial reporting
• the conventional accounting model of the organisation - the transformation process and financial statements, financial statements and the accounting equation, fixed and intangible assets, stock, sources of finance, double entry bookkeeping, interpretation of accounts - ratio analysis, cash flow statements
• limitations of the conventional model - problems with the conventional accounting model, accounting for prices, evaluation of alternative accounting methods
• advance issues - conceptual frameworks and international harmonisation, introducing accounting for groups, intangibles revisited, summary review.

「Nielsen BookData」 より

詳細情報

• NII書誌ID(NCID): BA23621510
• ISBN:
  • 0133178684
• LCCN: 93037866
• 出版国コード: us
• タイトル言語コード: eng
• 本文言語コード: eng
• 出版地: New York
• ページ数/冊数: xxii, 577 p.
• 大きさ: 24 cm
• 分類:
  • LCC : HF5635
  • DC20 : 657
• 件名:
  • LCSH : Accounting