1.

Record Nr.

UNINA9910820457303321

Autore

Marriott Pru

Titolo

Introduction to accounting / / Pru Marriott, J.R. Edwards and H.J. Mellett

Pubbl/distr/stampa

London ; ; Thousand Oaks, Calif., : SAGE, 2002

ISBN

9786611897697

0-7619-7037-1

1-4462-3039-2

1-281-89769-8

1-84860-856-X

Edizione

[3rd ed.]

Descrizione fisica

1 online resource (xiv, 537 p.) : ill

Collana

Accounting and Finance series

Altri autori (Persone)

EdwardsJ. R

MellettHoward

Disciplina

657

Soggetti

Accounting

Lingua di pubblicazione

Inglese

Formato

Materiale a stampa

Livello bibliografico

Monografia

Note generali

Previous ed.: / J.R. Edwards and H.J. Mellett. London : PCP, 1995.

Nota di bibliografia

Includes index.

Nota di contenuto

The framework of accounting -- The balance sheet -- Profit calculated as the increase in capital -- The preparation of accounts from cash or incomplete records -- The double entry system 1 : the initial recording of transactions -- The double entry system II : ledger accounts and the trial balance -- The double entry system III : periodic accounting reports -- Asset valuation, profit measurement and the underlying accounting concepts -- Partnerships -- Company accounts -- Interpretation of accounts : the cash flow statement -- Interpretation of accounts : ratio analysis -- Decision-making -- Standard costing and budgetary control.

Sommario/riassunto

The fully revised and updated third edition provides an introduction to accounting for students. It embraces the basic techniques and underlying theoretical concepts in accounting and shows how these are applied in various circumstances.