Matrix methods in accounting:
Saved in:
| Main Author: | |
|---|---|
| Format: | Book |
| Language: | English |
| Published: |
Reading, Mass.
Addison-Wesley
1972
|
| Series: | Addison-Wesley paperback ser.in accounting.
|
| Subjects: | |
| Online Access: | Inhaltsverzeichnis |
| Physical Description: | XI, 114 S. |
| ISBN: | 0201070537 |
Staff View
MARC
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Record in the Search Index
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| adam_text | CONTENTS
1 AN INTRODUCTION TO MATRIX ALGEBRA
1 Definitions and basic notation 1
2 Matrix arithmetic: addition and subtraction 2
3 Matrix multiplication 4
4 Scalar multiplication 7
5 Matrix inversion 7
6 The zero matrix 12
7 The transpose of a matrix 13
8 Vectors 14
9 Row or column summation 14
10 A summary of useful properties of matrices 15
2 MATRIX BOOKKEEPING: THE TECHNIQUES OF COMPUTERIZED
ACCOUNTING
1 General ledger accounting 17
1.1 Introduction 17
1.2 The general ledger matrix 18
1.3 Transaction analysis 18
1.4 Compound transactions 20
1.5 The trial balancing operation 21
1.6 Adjusting and closing procedures 22
1.7 An illustration of matrix bookkeeping 23
•2 Funds flow accounting with the matrix ledger 29
2.1 Introduction 29
2.2 Funds flow transaction analysis 30
ix
x Contents
2.3 The technique illustrated 31
2.4 Generating funds flow statements 32
2.5 Funds flow accounting for Anderson s Discount
Emporium 33
3 MATRIX APPLICATIONS IN COST ACCOUNTING
1 Introduction 35
2 Overhead allocation: service departments to operating
departments 35
2.1 The problem 35
2.2 A calculational approach 36
2.3 The technique illustrated 38
3 Prime cost variance computations 40
3.1 The problem 40
3.2 Calculating the variances 41
3.3 An illustration 43
3.4 A refinement to reflect the joint variances 45
3.5 The variance summary matrix 47
*4 A matrix approach to cost behavior analysis 49
4.1 Introduction 49
4.2 The single variable least squares model 50
4.3 A matrix interpretation of the model 52
4.4 An illustration of the single variable model 55
4.5 A test of estimating accuracy 58
4.6 Expanding the model: the two variable case 60
4.7 A cost analysis example of the two variable model ... 63
4 MATRIX APPLICATIONS IN FINANCIAL ACCOUNTING
1 Introduction 67
2 The tax, bonus, profit sharing contribution problem .... 67
3 The depreciation lapse schedule 69
*4 Matrix methods, Markov chains, and accounting
valuation 73
4.1 Introduction 73
4.2 A Markov chain model of the accounts receivable
process 75
4.3 Using the model 77
Contents xi
4.4 Contra asset valuation: the allowance for doubtful
accounts 78
4.5 Asset valuation: the net realizable value of
inventory 80
4.6 Liability valuation: the estimated warranty liability . . 86
4.7 Summary 89
4.8 A refinement of the valuation models to reflect
discounting 89
5 MATRIX METHODS IN FINANCIAL PLANNING
1 Introduction 96
2 Input output analysis: a two product planning model ... 97
2.1 The model 97
2.2 Using the model 99
3 Financial planning uses of the accounts receivable
valuation model 102
4 Financial planning uses of the inventory valuation model . .106
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| id | DE-604.BV003111441 |
| illustrated | Not Illustrated |
| indexdate | 2024-07-09T15:53:47Z |
| institution | BVB |
| isbn | 0201070537 |
| language | English |
| oai_aleph_id | oai:aleph.bib-bvb.de:BVB01-001951007 |
| oclc_num | 456294310 |
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| physical | XI, 114 S. |
| psigel | TUB-nveb |
| publishDate | 1972 |
| publishDateSearch | 1972 |
| publishDateSort | 1972 |
| publisher | Addison-Wesley |
| record_format | marc |
| series2 | Addison-Wesley paperback ser.in accounting. |
| spelling | Shank, John K. Verfasser aut Matrix methods in accounting John K. Shank Reading, Mass. Addison-Wesley 1972 XI, 114 S. txt rdacontent n rdamedia nc rdacarrier Addison-Wesley paperback ser.in accounting. Matrixverfahren (DE-588)4169123-4 gnd rswk-swf Rechnungswesen (DE-588)4048732-5 gnd rswk-swf Matrixverfahren (DE-588)4169123-4 s Rechnungswesen (DE-588)4048732-5 s DE-604 HBZ Datenaustausch application/pdf http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=001951007&sequence=000002&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA Inhaltsverzeichnis |
| spellingShingle | Shank, John K. Matrix methods in accounting Matrixverfahren (DE-588)4169123-4 gnd Rechnungswesen (DE-588)4048732-5 gnd |
| subject_GND | (DE-588)4169123-4 (DE-588)4048732-5 |
| title | Matrix methods in accounting |
| title_auth | Matrix methods in accounting |
| title_exact_search | Matrix methods in accounting |
| title_full | Matrix methods in accounting John K. Shank |
| title_fullStr | Matrix methods in accounting John K. Shank |
| title_full_unstemmed | Matrix methods in accounting John K. Shank |
| title_short | Matrix methods in accounting |
| title_sort | matrix methods in accounting |
| topic | Matrixverfahren (DE-588)4169123-4 gnd Rechnungswesen (DE-588)4048732-5 gnd |
| topic_facet | Matrixverfahren Rechnungswesen |
| url | http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=001951007&sequence=000002&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA |
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