Accounting principles and concepts: an analytical approach
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| Previous Title: | Dent D'Almuano, Roseline An analytical approach to the study of accounting principles and concepts |
|---|---|
| Main Author: | |
| Format: | Book |
| Language: | German |
| Published: |
Bern [u.a.]
Lang
1996
|
| Subjects: | |
| Online Access: | Inhaltsverzeichnis |
| Physical Description: | XVI, 274 S. |
| ISBN: | 3906754340 |
Staff View
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| 100 | 1 | |a Dent D'Almuano, Roseline |e Verfasser |4 aut | |
| 245 | 1 | 0 | |a Accounting principles and concepts |b an analytical approach |c Roseline Dent D'Almuano |
| 264 | 1 | |a Bern [u.a.] |b Lang |c 1996 | |
| 300 | |a XVI, 274 S. | ||
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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
XII
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
CONCERNING
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
SALE:
PASSAGE
OF
TITLE
82
RETURNS
AND
ALLOWANCES
84
SALES
DISCOUNTS
86
INSTALLMENTS
SALES
88
PERCENTAGE
OF
COMPLETION
94
WARRANTY
94
SALES
AND
BAD
DEBTS
EXPENSE
95
CONSIGNMENT
96
SALES
AND
CAPITAL
LEASES
96
SALES
PERCENTAGES
AND
RATIOS
98
VI.
COST
OF
GOODS
SOLD
100
INVENTORY
102
INVENTORY
VALUATION
104
INVENTORY
VALUATION
AND
ACCOUNTING
PRINCIPLES
107
ENDING
INVENTORY:
ADJUSTMENT
OR
CLOSING?
109
PURCHASES
114
PURCHASE
RETURNS
AND
ALLOWANCES
115
PURCHASE
DISCOUNTS
116
TRANSPORTATION-IN
118
ANALYSIS
OF
COST
OF
GOODS
SOLD
119
VIL
EXPENSES
121
COSTS
AND
EXPENSES
121
CAPITAL
EXPENDITURES
121
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
127
FURTHER
COMMENTS
128
ADVERTISING
EXPENSES
AND
R&D
COSTS
128
BAD
DEBTS
EXPENSES
128
INCOME
TAX
"
EXPENSE
"
(ADJUSTEMENT
OR
CLOSING
?)
128
PROPERTY
TAX
AND
SALES
TAX
EXPENSES
130
OTHER
EXPENSES
131
CLASSIFICATION
OF
EXPENSES,
PERCENTAGES
AND
RATIOS
131
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
SUBSTITUTE
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
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
W
UNCOLLECTIBLE
ACCOUNTS
184
NOTES
RECEIVABLES
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.
OWNERS
'
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 |
| any_adam_object | 1 |
| author | Dent D'Almuano, Roseline |
| author_facet | Dent D'Almuano, Roseline |
| author_role | aut |
| author_sort | Dent D'Almuano, Roseline |
| author_variant | d r d dr drd |
| building | Verbundindex |
| bvnumber | BV010466877 |
| callnumber-first | H - Social Science |
| callnumber-label | HF5635 |
| callnumber-raw | HF5635.D4227 1996 |
| callnumber-search | HF5635.D4227 1996 |
| callnumber-sort | HF 45635 D4227 41996 |
| callnumber-subject | HF - Commerce |
| classification_rvk | CC 7200 QP 820 QP 822 |
| ctrlnum | (OCoLC)35192510 (DE-599)BVBBV010466877 |
| dewey-full | 657 65720 |
| dewey-hundreds | 600 - Technology (Applied sciences) |
| dewey-ones | 657 - Accounting |
| dewey-raw | 657 657 20 |
| dewey-search | 657 657 20 |
| dewey-sort | 3657 |
| dewey-tens | 650 - Management and auxiliary services |
| discipline | Philosophie Wirtschaftswissenschaften |
| format | Book |
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| id | DE-604.BV010466877 |
| illustrated | Not Illustrated |
| indexdate | 2024-08-16T00:34:14Z |
| institution | BVB |
| isbn | 3906754340 |
| language | German |
| oai_aleph_id | oai:aleph.bib-bvb.de:BVB01-006974791 |
| oclc_num | 35192510 |
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| physical | XVI, 274 S. |
| publishDate | 1996 |
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| publisher | Lang |
| record_format | marc |
| spelling | Dent D'Almuano, Roseline Verfasser aut Accounting principles and concepts an analytical approach Roseline Dent D'Almuano Bern [u.a.] Lang 1996 XVI, 274 S. txt rdacontent n rdamedia nc rdacarrier Accountancy gtt Accounting Verhaltensorientiertes Rechnungswesen (DE-588)4205147-2 gnd rswk-swf Rechnungswesen (DE-588)4048732-5 gnd rswk-swf Rechenschaft (DE-588)4304837-7 gnd rswk-swf Bilanzierungsgrundsätze (DE-588)4069454-9 gnd rswk-swf (DE-588)4113937-9 Hochschulschrift gnd-content Bilanzierungsgrundsätze (DE-588)4069454-9 s DE-604 Rechnungswesen (DE-588)4048732-5 s Rechenschaft (DE-588)4304837-7 s Verhaltensorientiertes Rechnungswesen (DE-588)4205147-2 s Früher u.d.T. Dent D'Almuano, Roseline An analytical approach to the study of accounting principles and concepts DNB Datenaustausch application/pdf http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=006974791&sequence=000001&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA Inhaltsverzeichnis |
| spellingShingle | Dent D'Almuano, Roseline Accounting principles and concepts an analytical approach Accountancy gtt Accounting Verhaltensorientiertes Rechnungswesen (DE-588)4205147-2 gnd Rechnungswesen (DE-588)4048732-5 gnd Rechenschaft (DE-588)4304837-7 gnd Bilanzierungsgrundsätze (DE-588)4069454-9 gnd |
| subject_GND | (DE-588)4205147-2 (DE-588)4048732-5 (DE-588)4304837-7 (DE-588)4069454-9 (DE-588)4113937-9 |
| title | Accounting principles and concepts an analytical approach |
| title_auth | Accounting principles and concepts an analytical approach |
| title_exact_search | Accounting principles and concepts an analytical approach |
| title_full | Accounting principles and concepts an analytical approach Roseline Dent D'Almuano |
| title_fullStr | Accounting principles and concepts an analytical approach Roseline Dent D'Almuano |
| title_full_unstemmed | Accounting principles and concepts an analytical approach Roseline Dent D'Almuano |
| title_old | Dent D'Almuano, Roseline An analytical approach to the study of accounting principles and concepts |
| title_short | Accounting principles and concepts |
| title_sort | accounting principles and concepts an analytical approach |
| title_sub | an analytical approach |
| topic | Accountancy gtt Accounting Verhaltensorientiertes Rechnungswesen (DE-588)4205147-2 gnd Rechnungswesen (DE-588)4048732-5 gnd Rechenschaft (DE-588)4304837-7 gnd Bilanzierungsgrundsätze (DE-588)4069454-9 gnd |
| topic_facet | Accountancy Accounting Verhaltensorientiertes Rechnungswesen Rechnungswesen Rechenschaft Bilanzierungsgrundsätze Hochschulschrift |
| url | http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=006974791&sequence=000001&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA |
| work_keys_str_mv | AT dentdalmuanoroseline accountingprinciplesandconceptsananalyticalapproach |