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[null,"1.","Record Nr.",null,"UNINA9910150237103321"]
[null,null,"Autore",null,"Benedict Augustine"]
[null,null,"Titolo",null,"Financial accounting : an introduction / / Augustine Benedict, Barry Elliott"]
[null,null,"Pubbl/distr/stampa",null,"Harlow, England : , : Financial Times/Prentice Hall, , 2011"]
[{"$nulls":4},"©2008"]
[null,null,"ISBN",null,"1-283-05609-7"]
[{"$nulls":4},"9786613056092"]
[{"$nulls":4},"0-273-73766-X"]
[null,null,"Edizione",null,"[2nd ed.]"]
[null,null,"Descrizione fisica",null,"1 online resource (xvi, 732 p. ) : ill"]
[null,null,"Disciplina",null,"657"]
[null,null,"Soggetti",null,"Accounting"]
[{"$nulls":4},"Financial statements"]
[null,null,"Lingua di pubblicazione",null,"Inglese"]
[null,null,"Formato",null,"Materiale a stampa"]
[null,null,null,"Livello bibliografico","Monografia"]
[null,null,null,"Note generali","Previous ed.: 2008."]
[{"$nulls":4},"Includes index."]
[null,null,null,"Nota di bibliografia","Includes bibliographical references and index."]
[null,null,"Nota di contenuto",null,"Section A :The financial accounting system 1: The need for accounting 2: Accounting for cash 3: The double entry accounting system 4: Statement of financial position and Statement of income 5: Accounting for credit transactions 6: Inventories, profit margin and gross profit ratio 7: Accruals, pre-payments, depreciation and bad debts 8: Disposal, revaluation and impairment of non-current assets Section B : Financial Statements of limited companies, sole traders, groups and partnerships 9: Accounting for limited companies 10: Incomplete records 11: Statements of cash flows 12: Accounting ratios and interpretation of financial statements 13: Consolidation of financial statements 14: Accounting for partnerships Section C : Accounting for Current assets and liabilities# 15: Bank account and bank reconciliation 16: The Journal and correction of errors 17: Control accounts 18: Accounting for sales tax (VAT) and payroll Section D : The Conceptual Framework 19: Conceptual framework of accounting 20: Revenue recognition Section E : Accounting for Non-current assets, Liabilities and Provisions 21: Accounting for tangible non-current assets 22: Accounting for intangible non-current assets and government grant 23: Liabilities, Provisions. Contingencies and Events after the Reporting Date"]
[null,null,null,"Sommario/riassunto","This textbook looks at the financial accounting system; accounting for "]
[{"$nulls":4},"bank balances, receivables and payables; the conceptual framework; accounting for non-current assets, liabilities and provisions; and accounting for sole traders, partnerships and limited companies."]