Accounting Theory and Practise / Fifth Edition - 5th - Pitman Publishing, 1994 - 784

The book successfully integrates financial and management accounting and provides a theoretical framework to the practice of modern accounting. Preface, Acknowledgements, A Theoretical Framework, Scope of Accounting, The Role of Accounting Theory, Financial Accounting - The Historical Cost Approach, Financial Accounting Concepts, The Generation of Financial Accounting Data, Standardized Charts of Accounts, Periodic Measurement, Reporting Recorded Assets and Liabilities, The Application of Financial Accounting Method to Corporate Enterprises, Cash Flow Statements, Financial Reporting - Alternative Valuation Approaches, Current Value Accounting, Reporting to Investors, Reporting to Employees, Planning and Control, The Cost Accounting Framework, Long-Range Planning, Budgetary Planning, Variable Costing, Pricing, Control, Organizing for Control, The Control of Managed Costs, Index.

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