LEADER 07029oam 2200661 450 001 9910154648003321 005 20230725044920.0 010 $a1-5129-3890-4 010 $a1-282-53032-1 010 $a9786612530326 010 $a1-4058-9984-0 035 $a(CKB)2550000000000103 035 $a(SSID)ssj0000436532 035 $a(PQKBManifestationID)12127401 035 $a(PQKBTitleCode)TC0000436532 035 $a(PQKBWorkID)10427102 035 $a(PQKB)11079101 035 $a(MiAaPQ)EBC4849544 035 $a(MiAaPQ)EBC5185937 035 $a(MiAaPQ)EBC5187404 035 $a(MiAaPQ)EBC5834370 035 $a(MiAaPQ)EBC5137420 035 $a(MiAaPQ)EBC6400464 035 $a(Au-PeEL)EBL5137420 035 $a(CaONFJC)MIL253032 035 $a(OCoLC)1017004190 035 $a(EXLCZ)992550000000000103 100 $a20210429d2010 uy 0 101 0 $aeng 135 $aurcnu|||||||| 181 $ctxt 182 $cc 183 $acr 200 10$aFinancial accounting /$fAnne Britton, Chris Waterston 205 $aFifth edition. 210 1$aHarlow, England :$cPearson,$d[2010] 210 4$d©2010 215 $a1 online resource (xvi, 425 pa?ginas) 225 1 $aAlways Learning 300 $aIncludes index. 311 $a0-273-71930-0 327 $aCover -- Financial Accounting -- Brief Contents -- Contents -- Preface -- Guided tour of the book -- What is accounting? -- Introduction -- Purposes of accounting -- A brief history -- Types of accounting -- Who cares anyway? The users -- The future of financial accounting -- Summary -- Self-assessment questions -- The statement of financial position -- Introduction -- The sources and applications of funds -- The format of the statement of financial position -- A few words about non-commercial organisations -- What the statement of financial position tells the user -- The alternative valuation methods -- Statement of changes in equity -- Summary -- Self-assessment questions -- The statement of comprehensive income -- Introduction -- Structure of the statement -- The income statement part -- Operating costs -- The appropriation account -- Statement of changes in equity -- Other comprehensive income -- Inventory valuation -- Non-commercial organisations -- Limited companies -- Information technology and accounting -- Summary -- Self-assessment questions -- Concepts and characteristics -- Introduction -- Concepts and policies -- Accounting estimation and measurement bases -- Revenue recognition -- A true and fair view -- The 'Framework' -- Summary -- Self-assessment questions -- The double entry system -- Introduction -- The need for a double entry system -- Double entry system - duality -- Double entry system - account -- Credit transactions -- Worked example of double entry -- Balancing off accounts -- Trial balance -- Statement of comprehensive income -- Format of the statement of comprehensive income -- Balance remaining in the books -- Summary -- Self-assessment questions -- Adjustments, including entries in ledger accounts -- Introduction -- Accruals and prepayments -- Adjustment to ledger accounts -- Adjustments for bad and doubtful debts. 327 $aBad debts -- Provision for bad debts -- Provision for bad debts after the first year -- Depreciation -- Sale of non-current assets -- Summary -- Self-assessment questions -- Preparation of statement of comprehensive income and statement of financial position from trial balance and adjustments -- Introduction -- Extended example -- Summary -- Self-assessment questions -- Accounts of limited companies and other organisations -- The need for companies -- The company -- Company capital -- Other entities -- Partnerships -- Summary -- Self-assessment questions -- Group accounting -- Introduction -- Acquisition of whole subsidiary -- Non-controlling interests -- Subsidiary with reserves -- Revaluation on acquisition -- Consolidated statements of comprehensive income -- Summary -- Self-assessment questions -- Statement of cash flows -- Introduction -- Cash flows within a business -- Statement of cash flows -- Summary -- Self-assessment questions -- Regulatory framework, corporate social responsibility and corporate governance -- Introduction -- UK legal framework -- UK regulatory framework -- International regulatory framework -- Determinants of the accounting framework -- Accounting standards in the United States of America -- Corporate social responsibility (CSR) accounting -- Corporate governance -- Summary -- Self-assessment questions -- Interpretation, including ratio analysis and consideration of additional information required -- Accounting information and users -- Needs and objectives of users -- Standards -- Technique of ratio analysis -- Performance -- Investment potential -- Financial status -- Limitations of ratio analysis -- Additional information -- Cash flow and ratio analysis -- Summary -- Self-assessment questions -- Valuation and performance measurement -- Introduction -- Alternatives to historical cost -- The time value of money. 327 $aPutting the valuations together -- Inflation accounting -- Accounting for revaluations -- Statement of changes in equity -- Summary -- Self-assessment questions -- Control of accounting systems -- Introduction -- The need for controls -- Audit -- Bank reconciliations -- Control accounts -- Incomplete records -- Legal requirements -- Constructing financial statements from very incomplete records -- Summary -- Self-assessment questions -- Information technology and accounting -- Introduction -- Control issues -- Audit trails -- Designing an accounting system -- Implementation -- Contingency planning -- E-accounting -- XML -- The wider picture -- Summary -- Self-assessment questions -- The finale -- Introduction -- Case study -- Accounts for Kriton Manufacturers SA -- Notes to the accounts -- Note of retained earnings -- Summary -- Appendix: Answers to self-assessment questions -- Glossary -- Index. 330 $aThe text adopts a questioning attitude to the subject, asking why accounting practices exist and how they work, without lingering on the technicalities. For those who favour the ‘why’ over ‘how to’ approach, Financial Accounting is the ideal introductory core text for first-year financial accounting students. The text is deliberately and positively accessible for first-time students, with frequent exercises in all chapters, and answers to these supplied straight after the questions. These do not so much test understanding of the subject as develop understanding through self-testing and repetition. 410 0$aAlways learning. 606 $aAccounting$vProblems, exercises, etc 615 0$aAccounting 676 $a657.076 700 $aBritton$b Anne$0116047 702 $aWaterston$b Christopher$f1955- 801 0$bMiAaPQ 801 1$bMiAaPQ 801 2$bUtOrBLW 906 $aBOOK 912 $a9910154648003321 996 $aFinancial accounting$93401122 997 $aUNINA LEADER 04537nam 22006491c 450 001 9910786291103321 005 20200115203623.0 010 $a1-4725-5585-6 010 $a1-283-95077-4 010 $a1-4725-0418-6 024 7 $a10.5040/9781472555854 035 $a(CKB)2670000000333096 035 $a(EBL)1113792 035 $a(OCoLC)827209754 035 $a(SSID)ssj0000832456 035 $a(PQKBManifestationID)12407982 035 $a(PQKBTitleCode)TC0000832456 035 $a(PQKBWorkID)10900050 035 $a(PQKB)10280729 035 $a(MiAaPQ)EBC1113792 035 $a(Au-PeEL)EBL1113792 035 $a(CaPaEBR)ebr10648547 035 $a(CaONFJC)MIL426327 035 $a(OCoLC)908656259 035 $a(UtOrBLW)bpp09255541 035 $a(EXLCZ)992670000000333096 100 $a20140929d2013 uy 0 101 0 $aeng 135 $aur|n|---||||| 181 $ctxt 182 $cc 183 $acr 200 04$aThe role of the bishop in late antiquity$econflict and compromise$fedited by Andrew Fear, Mar Marcos and Josee? Ferna?ndez Ubin?a 210 1$aNew York $cBloomsbury $d2013. 215 $a1 online resource (281 p.) 300 $aIncludes index 311 $a1-4725-8394-9 311 $a1-78093-217-0 320 $aIncludes bibliographical references and index. 327 $aIntroduction -- Pacifiers and Instigators: Bishops in Interreligious Conflicts in Late Antiquity -- Maijastina Kahlos (Finnish Academy, Finland) -- Preaching and Mesmerizing. Christian Rhetorical Delivery and the Resolution of Conflicts -- Alberto Quiroga Puertas (Universidad de Granada, Spain) -- 'Holy Bishops': Strategies of Peacemaking and Conflict Resolution Purificacio?n -- Ubric Rabaneda (Universidad de Granada, Spain) -- Councils as Political and Ecclesiastical Conflicts in Late Antiquity: the Role of Bishops -- Silvia Acerbi (Universidad de Cantabria, Spain) -- Controversy and Debate over Sexual Matters among Western Churches -- Teresa Sardella (Universita? di Catania, Italy) -- The Donatist Conflict as Seen by Constantine and the Bishops -- Jose? Ferna?ndez Ubin?a (Universidad de Granada, Spain) -- Ius et religio: The Conference of Carthage and the End of the Donatist Schism -- Carlos Garci?a Mac Gaw (Universidad de La Plata, Argentina) -- Arians and Nicenes in Conflict: Gregory of Nazianzus in Constantinople -- Ramo?n Teja y Juana Torres (Universidad de Cantabria, Spain) -- Bishops, Judges and Emperors: CTh 16, 2, 31, CTh 16, 5, 46 and Sirm. 14 (409). -- Victoria Escribano Pan?o (Universidad de Zaragoza, Spain) -- Papal Authority, Local Autonomy and Imperial Control: Pope Zosimus and the Western Churches -- Mar Marcos (Universidad de Cantabria, Spain) -- East and West, Emperor and Bishop: Hormisdas and the Authority of the See of Rome. -- Alexander Evers (Loyola University Chicago, John Felice Rome Center) -- Bishops, Imperialism, and the Barbaricum -- Andrew Fear (University of Manchester, UK) -- The Bishops and the Byzantine Intervention in Hispania -- Francisco Salvador Ventura (Universidad de Granada, Spain) -- Conflict and Compromise: the Spanish Catholic Bishops and the Arian Kingdom of Toledo (from Vouille? to Leovigild) -- Pedro Castillo Maldonado (Universidad de Jae?n, Spain) -- Index 330 8 $aLate Antiquity witnessed a major transformation in the authority and power of the Episcopate within the Church, with the result that bishops came to embody the essence of Christianity and increasingly overshadow the leading Christian laity. The rise of Episcopal power came in a period in which drastic political changes produced long and significant conflicts both within and outside the Church. This book examines these problems in depth, looking at bishops' varied roles in both causing and resolving these disputes, including those internal to the church, those which began within the church but had major effects on wider society, and those of a secular nature 606 $aEpiscopacy$xHistory 606 $2Classical history / classical civilisation 606 $aBishops$xHistory 606 $aChurch history$yPrimitive and early church, ca. 30-600 615 0$aEpiscopacy$xHistory. 615 0$aBishops$xHistory. 615 0$aChurch history 676 $a262/.1209 702 $aDaunton-Fear$b Andrew 801 0$bUtOrBLW 801 1$bUtOrBLW 801 2$bUkLoBP 906 $aBOOK 912 $a9910786291103321 996 $aThe role of the bishop in late antiquity$93683667 997 $aUNINA