LEADER 05110nam 2200577 450 001 9910786787003321 005 20230120014833.0 010 $a1-4831-0574-1 035 $a(CKB)3710000000201254 035 $a(EBL)1876704 035 $a(SSID)ssj0001266437 035 $a(PQKBManifestationID)12478202 035 $a(PQKBTitleCode)TC0001266437 035 $a(PQKBWorkID)11250061 035 $a(PQKB)10273772 035 $a(MiAaPQ)EBC1876704 035 $a(EXLCZ)993710000000201254 100 $a20150106h19841984 uy 0 101 0 $aeng 135 $aur|n|---||||| 181 $ctxt 182 $cc 183 $acr 200 10$aAccounting in business /$fR. J. Bull 205 $a5th ed. 210 1$aLondon, England :$cButterworths,$d1984. 210 4$dİ1984 215 $a1 online resource (569 p.) 300 $aDescription based upon print version of record. 311 $a1-322-46573-8 311 $a0-408-01486-5 320 $aIncludes bibliographical references at the end of each chapters and index. 327 $aFront Cover; Accounting in Business; Copyright Page; Preface; Table of Contents; The Assumptions and Conventions of Accounting; Part I: The Accounting Environment; Chapter 1. The Scope and Environment of Business Accounting; The Scope of Business Accounting; The Nature and Place of Accounting Theory; Accounting in Historical Perspective; References and further reading; Questions for discussion; Part II: Financial Accounting Theory and Practice; Chapter 2. The Balance Sheet; The Accounting Environment; The Environmental Postulates; Business Entity; The Balance Sheet; The Nature of Assets 327 $aThe Valuation of AssetsThe Nature of Outside Liabilities; The Balance Sheet Equation; References and further reading; Questions for discussion; Chapter 3. Income Measurement-Expense; The Nature of Profit; The Accrual Postulate; The Accounting Period; Definitions; The Relationship between Cost and Expense; The Accounting Equation; Recording Transactions in the Quadrant; The Income Statement and Balance Sheet; References and further reading; Questions for discussion; Chapter 4. Income Measurement-Revenue; The Nature of Revenue; The Realization Postulate; 'Revenue' and 'Receipts' 327 $aDebtors, Bad Debts and Doubtful DebtsGross and Net Profit; The Trading, Profit and Loss Account; Accounting and Economic Profit; Appendix-The Effect of Revenue Recognition on Reported Profit; References and further reading; Questions for discussion; Chapter 5. Accounting Records-An Introduction to Bookkeeping; Analysis of Transactions using the Quadrant; Debit and Credit; The Account; Analysis of Transactions using Accounts; The Trial Balance; The Trading, Profit and Loss Account; The Position of Stock; Asset and Liability Accounts; The Balance Sheet; Accruals and Prepayments; Provisions 327 $aThe Journal and Day BooksThe Accounting Process; The Sources of Financial Data; References and further reading; Questions for discussion; Chapter 6. Income Measurement-The Valuation and Depreciation of Fixed Assets; The Nature of Depreciation; The Cost of the Asset; The Useful Life of the Asset; The Salvage (Residual) Value of the Asset; The Method of Depreciation; Accounting for Depreciation; Accounting for the Disposal of Fixed Assets; Valuation of Fixed Assets; References and further reading; Questions for discussion; Chapter 7. Income Measurement-The Valuation of Current Assets 327 $aThe Valuation of StockThe Nature of Stock; The Bases of Stock Valuation; Accounting and Stock Valuation; Historic Cost; Historic Cost-Comparison of Methods; The Valuation of Debtors; References and further reading; Questions for discussion; Chapter 8. Further Aspects of Financial Records; Incomplete Records; Control Accounts; Verification of the Bank Account; Matrix Accounting; References and further reading; Questions for discussion; Chapter 9. The Partnership; The Nature of Partnership; The Proprietary Theory; The Partnership Agreement; The Final Accounts; Capital and Current Accounts 327 $aThe Admission of New Partners-the Valuation of Goodwill 330 $aAccounting in Business, Fifth Edition provides a concise discussion of accounting concepts and integrates accounting theories to applications. The book is comprised of 20 chapters that are organized into four parts. The text first presents the scope and environment of business accounting, and then proceeds to covering the theories and practice of financial accounting. The coverage of the book includes bookkeeping; the valuation and depreciation of fixed assets; and capital structure and financial reporting. Next, the title reviews the planning and control aspects of finance, which include budg 606 $aAccounting 615 0$aAccounting. 676 $a658.1/511 676 $a658.1511 700 $aBull$b R. J$g(Roger John),$f1940-$01568324 801 0$bMiAaPQ 801 1$bMiAaPQ 801 2$bMiAaPQ 906 $aBOOK 912 $a9910786787003321 996 $aAccounting in business$93840453 997 $aUNINA