F. Sewell Bray
Cambridge University Press
e druk, 2013
9781107665125
Social Accounts and the Business Enterprise Sector of the National Economy
Specificaties
Paperback, 110 blz.
|
Engels
Cambridge University Press |
2013
ISBN13: 9781107665125
Rubricering
Levertijd ongeveer 9 werkdagen
Gratis verzonden
Samenvatting
Originally published in 1949, this monograph by esteemed accountant Frank Sewell Bray emphasizes the key virtues of precision, uniformity and order, which he believed to be essential to the correct practice of applied economics and accountancy. Bray provides extensive sample statements to illustrate his points, as well as a glossary of terms and concepts in use among both economists and accountants. This book will be of value to anyone with an interest in the history and development of accountancy, or in the overlap between accountancy and economics.
Specificaties
ISBN13:9781107665125
Taal:Engels
Bindwijze:Paperback
Aantal pagina's:110
Uitgever:Cambridge University Press
Inhoudsopgave
Preface Richard Stone; 1. The double-entry system and its purpose; 2. The originating structure of accounts; 3. The originating reconciliations; 4. The primary reconciliations; 5. The opening and closing circulating capital funds; 6. The balancing statement; 7. The system of accounts; 8. An explanation of the items in the system of accounts; 9. The sector balance sheets; 10. Glossary of terms; Appendix 1. A further note on provisions for depreciation and obsolescence; Appendix 2. A further note on inventories; Appendix 3. Social accounting. Suggested form of business enterprise primary accounting return.