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Accounting in business / / R. J. Bull
| Accounting in business / / R. J. Bull |
| Autore | Bull R. J (Roger John), <1940-> |
| Edizione | [5th ed.] |
| Pubbl/distr/stampa | London, England : , : Butterworths, , 1984 |
| Descrizione fisica | 1 online resource (569 p.) |
| Disciplina |
658.1/511
658.1511 |
| Soggetto topico | Accounting |
| Soggetto genere / forma | Electronic books. |
| ISBN | 1-4831-0574-1 |
| Formato | Materiale a stampa  |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | eng |
| 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 |
| Record Nr. | UNINA-9910479966303321 |
Bull R. J (Roger John), <1940->
|
||
| London, England : , : Butterworths, , 1984 | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
| ||
Accounting in business / / R. J. Bull
| Accounting in business / / R. J. Bull |
| Autore | Bull R. J (Roger John), <1940-> |
| Edizione | [5th ed.] |
| Pubbl/distr/stampa | London, England : , : Butterworths, , 1984 |
| Descrizione fisica | 1 online resource (569 p.) |
| Disciplina |
658.1/511
658.1511 |
| Soggetto topico | Accounting |
| ISBN | 1-4831-0574-1 |
| Formato | Materiale a stampa |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | eng |
| 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 |
| Record Nr. | UNINA-9910786787003321 |
|
Bull R. J (Roger John), <1940->
|
||
| London, England : , : Butterworths, , 1984 | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
| ||
Accounting in business / / R. J. Bull
| Accounting in business / / R. J. Bull |
| Autore | Bull R. J (Roger John), <1940-> |
| Edizione | [5th ed.] |
| Pubbl/distr/stampa | London, England : , : Butterworths, , 1984 |
| Descrizione fisica | 1 online resource (569 p.) |
| Disciplina |
658.1/511
658.1511 |
| Soggetto topico | Accounting |
| ISBN | 1-4831-0574-1 |
| Formato | Materiale a stampa |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | eng |
| 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 |
| Record Nr. | UNINA-9910811704203321 |
|
Bull R. J (Roger John), <1940->
|
||
| London, England : , : Butterworths, , 1984 | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
| ||