A rigourous and comprehensive introductory text which explains and critcially evaluates the concepts underlying the preparation of financial accounts, their application and possible altternatives to current practice; it thereby provides a distinctive framework for understanding the principles upon which the performance and position of a company are measured. The principles are illustrated by worked examples and through the extracted accounts of a real company. The topicality and scope of the text have been enhanced to cover conceptual frameworks, internal harmonisation, and accounting for groups and intangibles, and also includes end-of-chapter discussion questions and exercises. Teacher's Manual (0-13-317876-5)
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Key Phrases - Statistically Improbable Phrases (SIPs):
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accounting standards board, exposure draft, accounting theory, conventional accounting model, stock flow assumption, replacement cost operating income, conventional accrual accounting, historical cost income, replacement cost income, debtor payment period, replacement cost accounts, stockholding period, future cash distributions, international conceptual framework, alternative accounting methods, creditor payment period, accounting for changing prices, illustration from practice, calculated goodwill, historical cost accounts, replacement cost accounting, capital maintenance concept, group income statement, financial adaptability, capital maintenance adjustment Key Phrases - Capitalized Phrases (CAPs): (learn more)
Maine Ltd, Aug Balance, Fratton Ltd, Statement of Principles, Accounting Standards Committee, July Balance, Hampden Ltd, Wembley Ltd, Philip Allan, Institute of Chartered Accountants, Companies Act, Prentice-Hall International, Kwik Save, The Camera Shop Ltd, Roker Ltd, Aug Profit, Stock Exchange, American Accounting Association, Aug Cash, Current Issues, Inland Revenue, Review Panel, Bisons Ltd, Edgeley Ltd, Hilary Parsifal Browse Sample Pages:
Front Cover | Table of Contents | First Pages | Index | Back Cover | Surprise Me!
accounting standards board, exposure draft, accounting theory, conventional accounting model, stock flow assumption, replacement cost operating income, conventional accrual accounting, historical cost income, replacement cost income, debtor payment period, replacement cost accounts, stockholding period, future cash distributions, international conceptual framework, alternative accounting methods, creditor payment period, accounting for changing prices, illustration from practice, calculated goodwill, historical cost accounts, replacement cost accounting, capital maintenance concept, group income statement, financial adaptability, capital maintenance adjustment Key Phrases - Capitalized Phrases (CAPs): (learn more)
Maine Ltd, Aug Balance, Fratton Ltd, Statement of Principles, Accounting Standards Committee, July Balance, Hampden Ltd, Wembley Ltd, Philip Allan, Institute of Chartered Accountants, Companies Act, Prentice-Hall International, Kwik Save, The Camera Shop Ltd, Roker Ltd, Aug Profit, Stock Exchange, American Accounting Association, Aug Cash, Current Issues, Inland Revenue, Review Panel, Bisons Ltd, Edgeley Ltd, Hilary Parsifal Browse Sample Pages:
Front Cover | Table of Contents | First Pages | Index | Back Cover | Surprise Me!
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