An analytical approach to the study of accounting principles and concepts:
Saved in:
| Main Author: | |
|---|---|
| Format: | Book |
| Language: | English |
| Published: |
Bern u.a.
Lang
1993
|
| Series: | [Europäische Hochschulschriften / 05]
1323 |
| Subjects: | |
| Online Access: | Inhaltsverzeichnis |
| Physical Description: | XVI, 274 S. |
| ISBN: | 3261045728 |
Staff View
MARC
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| 245 | 1 | 0 | |a An analytical approach to the study of accounting principles and concepts |c Roseline Dent d'Almuano |
| 264 | 1 | |a Bern u.a. |b Lang |c 1993 | |
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Record in the Search Index
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| adam_text | TABLE OF CONTENTS
Chapter page
I. INTRODUCTION 1
The Nature of the Study 2
The Purpose of the Study 3
PART ONE
A FRAME OF REFERENCE
II. ACCOUNTING PRINCIPLES AND CONCEPTS
(Origins, Uses and Limitations) 13
Origins 13
Uses and Limitations of Accounting Principles 17
Price Level Changes and Accounting Principles 19
Constant Dollar Accounting 21
Current Cost Accounting 22
III. ACCOUNTING PRINCIPLES AND CONCEPTS
(Explanations and Comments) 24
Business Entity 25
Going Concern or Continuity 26
Accounting Period 27
Monetary Common Denominator 27
Dual Aspect 29
Objectivity 30
Cost Basis of Valuation 31
Uniformity 31
Terminology 32
Uniform Classification of Accounts 32
Xjj Table of Contents
Realization 33
Matching Costs and Revenue 34
Materiality 35
Conservatism 36
Consistency 37
Disclosure 39
Informative Accounting 41
Organization 44
Auditing 44
Other Principles Conceming The Accounting System
of Public Jurisdiction 45
PART TWO
INCOME STATMENT ACCOUNTS
IV. INCOME STATEMENT: AN OVERVIEW 51
Income Statement and Balance sheet 51
Importance of Income Statement 53
Purpose of Income Statement 53
Mathematical Presentation 54
Accounting Presentation 56
Multiple Step Income Statement 56
Single Step Income Statement 56
Differrent Approaches to Income Statement 58
All inclusive Concept 58
Non Operating Concept 58
Special Reporting Requirements for Profit and Loss Items 59
Classification of Accounts 62
Comparative Income Statement 63
Income Statement and The Accounting Principles 66
Income Statement and The Closing Process 74
V. REVENUES AND SALES 76
Revenue 76
Recording of Revenue 77
Unrecorded Revenue 79
Sales 81
Table of Contents
XIII
Point of Säle: Passage of Title
Sales Returns and Allowances V,
Sales Discounts
Installments Sales
88
Percentage of Completuin
Warranty
94
Sales and Bad Debts Eipense
Consignment
Sales and Capital Least s
Sales Percentages and Raiios 98
VI. COSTOFGOODSSOLD 100
Inventory 1Q2
Inventory Valuation [04
Inventory Valuation und Accounting Principles 107
Ending Inventory: Adjustment or Closing ? 109
Purchases ...
Purchase Returns and Allowances 115
Purchase Discounts H6
Transportation in Hg
Analysis of Cost of Goods Sold 119
VII. EXPENSES 121
Costs and Expenses 121
Capital Expenditures 12 [
Product Costs 121
Period Costs 121
Product Costs versus Period Costs 123
Deferred Charges 124
Various Kinds of Expenses 124
Prepaid Expenses 125
Unrecorded Expenses 126
Further Comments 127
Advertising Expenses and R D Costs 127
Bad Debts Expenses 127
Income Tax Expen.se
(Adjustement or Closing ?) 128
Property Tax and Sales Tax Expenses 130
Other Expenses 130
Classification of Expense? . Percentages and Ratios 130
Xiv Table of Contents
PART THREE
BALANCE SHEET ACCOUNTS
VIII. BALANCE SHEET: AN OVERVIEW 137
Mathematical Presentation 138
Analytical Presentation 139
Accounting Presentation 141
The Report Form 144
The Account Form 144
Claim Concept versus Contribution Concept 145
Balance Sheet and Price Level Changes:
A Subsitute to Balance Sheet 146
Balance Sheet Classification 148
Assets 148
Current Assets 148
Plant and Equipment 148
Natural Resources 149
Intangible Assets 149
Liabilities 149
Current Liabilities 149
Long Term Liabilities 150
Owners Equity 150
Comments and Concepts 150
Operating Cycle Concept 150
Purchasing Power Concept 151
Working Capital 151
Mathematical Presentation 151
Accounting Presentation 153
Comparative Balance Sheeet 156
Analysis of Financial Statements 157
Component Percentages 159
Ratio Analysis 160
Balance Sheet and the Accounting Principles 166
IX. ASSETS 172
Classification of Assets 174
Cash 174
Marketable Securities 180
Accounts Receivable 182
Table of Contents XV
Uncollectible Accounts 184
Notes Receivable 187
Other Receivables 189
Inventories 190
Prepaid Expenses 191
Plant and Equipment 191
Acquisition of Plant Assets 192
Cash and Credit Purchase 193
Lump Sum Purchase 196
Exchange of Assets 196
Issuance of Shares of Stocks and other Securities 196
Acceptance of Donated Assets 197
Construction of Plant Assets 197
Cost of Repairs, Maintenance, and Replacement 198
Depreciation of Plant Assets 199
Disposal of Plant Assets 203
Sales and Leaseback 205
Natural Resources and Depletion 206
Intangible Assets and Amortization 206
Other Assets 208
Percentages and Ratios 209
X. LIABILITIES 211
Some Characteristics of Liabilities 212
Classification of Liabilities 213
Accounts Payable 216
Notes Payable 216
Other Short Term Payables 218
Mortgage Payable 221
Bonds Payable 222
Pension Plans 226
Long Term Lease Liability 227
Analysis and Study of Liabilities 227
XI. OWNERS1 EQUITY 229
Some Comments on Single Proprietorships and Partnerships 231
Corporations and Stockholders Equity 235
General Characteristics 235
XVI Table of Contents
Subdivisions of Owners Equity in Corporations 237
Common and Preferred Stocks 238
Paid in Capital 238
Cumulative Preferred Stock Contingent Liabilities 239
Treasury Stock 239
Dividends 240
Cash Dividends 240
Stock Dividends and Stock Splits 240
Retained Earnings 241
Analysis of Owners Equity 242
APPENDIXES
Bibliography 249
Index by Topic 258
Index by Authors and Institutions 271
|
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| language | English |
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| spelling | Dent D'Almuano, Roseline Verfasser aut An analytical approach to the study of accounting principles and concepts Roseline Dent d'Almuano Bern u.a. Lang 1993 XVI, 274 S. txt rdacontent n rdamedia nc rdacarrier [Europäische Hochschulschriften / 05] 1323 Accountancy gtt Accounting Bilanzierungsgrundsätze (DE-588)4069454-9 gnd rswk-swf Rechnungswesen (DE-588)4048732-5 gnd rswk-swf Verhaltensorientiertes Rechnungswesen (DE-588)4205147-2 gnd rswk-swf Rechnungswesen (DE-588)4048732-5 s DE-604 Bilanzierungsgrundsätze (DE-588)4069454-9 s Verhaltensorientiertes Rechnungswesen (DE-588)4205147-2 s 05] [Europäische Hochschulschriften 1323 (DE-604)BV000001798 1323 HBZ Datenaustausch application/pdf http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=003673482&sequence=000002&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA Inhaltsverzeichnis |
| spellingShingle | Dent D'Almuano, Roseline An analytical approach to the study of accounting principles and concepts Accountancy gtt Accounting Bilanzierungsgrundsätze (DE-588)4069454-9 gnd Rechnungswesen (DE-588)4048732-5 gnd Verhaltensorientiertes Rechnungswesen (DE-588)4205147-2 gnd |
| subject_GND | (DE-588)4069454-9 (DE-588)4048732-5 (DE-588)4205147-2 |
| title | An analytical approach to the study of accounting principles and concepts |
| title_auth | An analytical approach to the study of accounting principles and concepts |
| title_exact_search | An analytical approach to the study of accounting principles and concepts |
| title_full | An analytical approach to the study of accounting principles and concepts Roseline Dent d'Almuano |
| title_fullStr | An analytical approach to the study of accounting principles and concepts Roseline Dent d'Almuano |
| title_full_unstemmed | An analytical approach to the study of accounting principles and concepts Roseline Dent d'Almuano |
| title_short | An analytical approach to the study of accounting principles and concepts |
| title_sort | an analytical approach to the study of accounting principles and concepts |
| topic | Accountancy gtt Accounting Bilanzierungsgrundsätze (DE-588)4069454-9 gnd Rechnungswesen (DE-588)4048732-5 gnd Verhaltensorientiertes Rechnungswesen (DE-588)4205147-2 gnd |
| topic_facet | Accountancy Accounting Bilanzierungsgrundsätze Rechnungswesen Verhaltensorientiertes Rechnungswesen |
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