Accounting Theory and Practice (7TH)

Accounting Theory and Practice (7TH)

  • Ft Pr(2000/12発売)
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  • 製本 Paperback:紙装版/ペーパーバック版/ページ数 736 p.
  • 言語 ENG
  • 商品コード 9780273651611
  • DDC分類 657

Full Description


Accounting Theory and Practice is a comprehensive and wide-ranging textbook on the theory and practice of modern financial and management accounting. It provides a theoretical framework for the understanding of accounting, and an appreciation of the purpose of various accounting practices. Accounting Theory and Practice is an essential text for first year and second year undergraduate degree courses in accounting, first year MBA courses, professional accountancy examinations and practising accountants who want a broader view of the accounting process.

Contents

PART 1 - A THEORETICAL FRAMEWORK PART 2 - FINANCIAL ACCOUNTING - THE HISTORICAL COST APPROACH Section 1 Financial accounting practice Section 2 Periodic measurement Section 3 - The application of financial accounting method to corporate enterprises PART 3 - FINANCIAL REPORTING - ALTERNATIVE VALUATION APPROACHES PART 4 - FINANCIAL REPORTING - EXTENDING THE DISCLOSURE OF INFORMATION PART 5 - MANAGEMENT ACCOUNTING Section 1 - Framework Section 2 - Managerial decision making Section 3 - Planning and control Appendix: Solutions to self-assessment questions and problems Index