The Elements of Accounting: An Introduction - Brossura

Whittington, Geoffrey

Brossura

ISBN 10: 0521424496 ISBN 13: 9780521424493

Casa editrice: Cambridge University Press, 1992

Riassunto

This book is a clear and concise introduction to the content and structure of accounting statements and the double entry system which underlies them. It is intended as a first introduction to the subject and assumes no previous knowledge or experience of accounting. Worked numerical examples are an integral part of the exposition, and exercises (with solutions) are provided. There are also chapters on the interpretation of accounts, on accounting for price changes, and on broader aspects of accounting. The emphasis throughout is on understanding fundamental principles rather than on detailed practical procedures. The book is primarily addressed to university students who are meeting the subject for the first time, and is a first introduction for students preparing for professional examinations, giving them a grounding in the fundamental nature of accounting which is lost in other more compendious introductory texts.

Su questo libro

Descrizione del libro

This book provides an introduction to the content and structure of accounting statements and the double entry system which underlies them and provides a grounding for students preparing for professional examinations. There are chapters on the interpretation of accounts, on accounting for price changes, and on broader aspects of accounting.

Contenuti

1. Basic concepts; 2. The accounting framework; 3. The accounting system: elements of double entry accounting; 4. The accounting system: revenues and expenses; 5. The accounting system: accruals, prepayments and depreciation; 6. The interpretation of accounts; 7. Accounting for price changes; 8. The collection and processing of accounting data; 9. Some extensions and suggestions for further reading; Solutions to exercises.

Dettagli dell'edizione

• Editore: Cambridge University Press
• Data di pubblicazione: 1992
• Lingua: Inglese
• ISBN 10: 0521424496
• ISBN 13: 9780521424493
• Rilegatura: Copertina flessibile
• Numero di pagine: 196
• Contatto del produttore: non disponibile
• Persona responsabile: Avery; https://www.avery.fr/; ; chemin des peupliers 27; Dardilly; Francia