Accounting in business / / R. J. Bull

• Autore: Bull R. J (Roger John), <1940->
• Pubblicazione: London, England : , : Butterworths, , 1984; ©1984
• Edizione: 5th ed.
• Descrizione fisica: 1 online resource (569 p.)
• Disciplina: 658.1/511; 658.1511
• Soggetto topico: Accounting
• Note generali: Description based upon print version of record.
• Nota di bibliografia: Includes bibliographical references at the end of each chapters and index.
• Nota di contenuto: Front 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 ; The 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' ; Debtors, 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 ; The 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 ; The 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 ; The Admission of New Partners-the Valuation of Goodwill
• Sommario/riassunto: Accounting 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
• Titolo autorizzato: Accounting in business
• ISBN: 1-4831-0574-1
• Formato: Materiale a stampa
• Livello bibliografico: Monografia
• Lingua di pubblicazione: Inglese
• Record Nr.: 9910786787003321
• Lo trovi qui: Univ. Federico II