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Concepts-based Introduction to Financial Accounting [Minkštas viršelis]

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  • Formatas: Paperback / softback, 564 pages, aukštis: 230 mm
  • Išleidimo metai: 30-Sep-1997
  • Leidėjas: Juta Academic
  • ISBN-10: 070213774X
  • ISBN-13: 9780702137747
Kitos knygos pagal šią temą:
Concepts-based Introduction to Financial AccountingDidesnis paveikslėlis
  • Formatas: Paperback / softback, 564 pages, aukštis: 230 mm
  • Išleidimo metai: 30-Sep-1997
  • Leidėjas: Juta Academic
  • ISBN-10: 070213774X
  • ISBN-13: 9780702137747
Kitos knygos pagal šią temą:
Pastovi nuoroda: https://www.kriso.lt/db/9780702137747.html
Raktažodžiai:
This publication integrates the conceptual and procedural approaches to the teaching of introductory accounting. The emphasis throughout the book is that double-entry bookkeeping is merely the mechanical recording of an accounting concept, and understanding the concept is the important issue. This approach should lead to a greater acceptance and understanding by students of the mechanical processing of data through the double-entry system.
Part 1 A conceptual overview: the role of accounting in business; the
accounting framework; the accounting equation and the analysis of
transactions. Part 2 The accounting process: recording transactions for a
service entity; adjusting entries; preparation of the financial statements;
closing entries. Part 3 The accounting process for a merchandising entity:
recording transactions for a merchandising entity; the analysis journals;
VAT. Part 4 Recognition and measurement of the elements of the financial
statements: fixed assets and depreciation; inventory and cost of sales;
accounts receivable and bad debts; cash and bank; long-term and current
liabilities; owner's equity. Part 5 Entity forms: accounting for
partnerships; accounting for close corporations; accounting for companies;
business combinations; accounting for non-business entities; Part 6 Sundry
topics: cash flow statements; analysis of financial records.