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Accounting in business / R.J. Bull.

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Accounting in Business, Fifth Edition provides a concise discussion of accounting concepts and integrates accounting theories to applications. The book is comprised of 20 chapters that are organized into four parts.

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Bibliographic Details
Online Access: Full Text (via ProQuest)
Main Author: Bull, R. J. (Roger John), 1940-
Format: eBook
Language:English
Published: London ; Boston : Butterworths, 1984.
Edition:Fifth edition.
Subjects:
Accounting.

MARC

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100 1 |a Bull, R. J.  |q (Roger John),  |d 1940- 
245 1 0 |a Accounting in business /  |c R.J. Bull. 
250 |a Fifth edition. 
264 1 |a London ;  |a Boston :  |b Butterworths,  |c 1984. 
300 |a 1 online resource (554 pages) :  |b illustrations. 
336 |a text  |b txt  |2 rdacontent. 
337 |a computer  |b c  |2 rdamedia. 
338 |a online resource  |b cr  |2 rdacarrier. 
504 |a Includes bibliographical references and index. 
505 0 |a Front Cover; Accounting in Business; Copyright Page; Preface; Table of Contents; The Assumptions and Conventions of Accounting; Part I: The Accounting Environment; Chapter 1. The Scope and Environment of Business Accounting; The Scope of Business Accounting; The Nature and Place of Accounting Theory; Accounting in Historical Perspective; References and further reading; Questions for discussion; Part II: Financial Accounting Theory and Practice; Chapter 2. The Balance Sheet; The Accounting Environment; The Environmental Postulates; Business Entity; The Balance Sheet; The Nature of Assets. 
505 8 |a The Valuation of AssetsThe Nature of Outside Liabilities; The Balance Sheet Equation; References and further reading; Questions for discussion; Chapter 3. Income Measurement-Expense; The Nature of Profit; The Accrual Postulate; The Accounting Period; Definitions; The Relationship between Cost and Expense; The Accounting Equation; Recording Transactions in the Quadrant; The Income Statement and Balance Sheet; References and further reading; Questions for discussion; Chapter 4. Income Measurement-Revenue; The Nature of Revenue; The Realization Postulate; 'Revenue' and 'Receipts' 
505 8 |a Debtors, Bad Debts and Doubtful DebtsGross and Net Profit; The Trading, Profit and Loss Account; Accounting and Economic Profit; Appendix-The Effect of Revenue Recognition on Reported Profit; References and further reading; Questions for discussion; Chapter 5. Accounting Records-An Introduction to Bookkeeping; Analysis of Transactions using the Quadrant; Debit and Credit; The Account; Analysis of Transactions using Accounts; The Trial Balance; The Trading, Profit and Loss Account; The Position of Stock; Asset and Liability Accounts; The Balance Sheet; Accruals and Prepayments; Provisions. 
505 8 |a The Journal and Day BooksThe Accounting Process; The Sources of Financial Data; References and further reading; Questions for discussion; Chapter 6. Income Measurement-The Valuation and Depreciation of Fixed Assets; The Nature of Depreciation; The Cost of the Asset; The Useful Life of the Asset; The Salvage (Residual) Value of the Asset; The Method of Depreciation; Accounting for Depreciation; Accounting for the Disposal of Fixed Assets; Valuation of Fixed Assets; References and further reading; Questions for discussion; Chapter 7. Income Measurement-The Valuation of Current Assets. 
505 8 |a The Valuation of StockThe Nature of Stock; The Bases of Stock Valuation; Accounting and Stock Valuation; Historic Cost; Historic Cost-Comparison of Methods; The Valuation of Debtors; References and further reading; Questions for discussion; Chapter 8. Further Aspects of Financial Records; Incomplete Records; Control Accounts; Verification of the Bank Account; Matrix Accounting; References and further reading; Questions for discussion; Chapter 9. The Partnership; The Nature of Partnership; The Proprietary Theory; The Partnership Agreement; The Final Accounts; Capital and Current Accounts. 
520 |a Accounting in Business, Fifth Edition provides a concise discussion of accounting concepts and integrates accounting theories to applications. The book is comprised of 20 chapters that are organized into four parts. 
546 |a English. 
588 0 |a Print version record. 
650 0 |a Accounting. 
650 7 |a Accounting.  |2 fast  |0 (OCoLC)fst00795379. 
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