Financial accounting : method & meaning

書誌事項

Financial accounting : method & meaning

Rob Gray, Richard Laughlin and Jan Bebbington

International Thomson Business Press, c1996

2nd ed

大学図書館所蔵 件 / 36

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注記

1st edition published by Van Nostrand Reinhold (International) Co. Ltd, 1988

Bibliography p. [515]-519

Includes index

内容説明・目次

内容説明

Revised and updated, this introductory textbook discusses topics from financial accounting. This book should be of interest to undergraduate and professional students of accounting and finance.

目次

What is accounting and why study it? Cash, cash books, units of account and bank reconciliations. Organisations, accounting subsystems and the structure of financial accounting. Bookkeeping, organisational flow and the initial trial balance. Accounting information systems and organising the books of account. The trial balance and categorisation: assets, liabilities, revenues and expenses, provisions and reserves. Basic TB adjustments 1: accruals and prepayments. Basic TB adjustments 2: depreciation and disposal of assets. Basic TB adjustments 3: stock allocation and valuation. Basic TB adjustments 4: bad and doubtful debts. From the TB to the Financial Statements. Partnership accounts. Company accounts. Interpreting financial statements. Accounting for inflation and changing prices. Social and environmental accounting. Thinking about accounting - theoretical perspectives on financial accounting and reporting. Where we have been and where we go next.

「Nielsen BookData」 より

詳細情報

  • NII書誌ID(NCID)
    BA28420651
  • ISBN
    • 0412537001
  • 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
  • ページ数/冊数
    xvi, 529 p.
  • 大きさ
    25 cm
  • 分類
  • 件名
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