000			01412cam a22002174a 4500
005			20250605163938.0
008			250528s ||||||||||||||||||||||||d
035			_a14933
020			_a273604724
040			_aGR-AtMCL _bgre _dGR-AtMCL _eAACR2
245	1		_aAccounting Theory and Practise / Fifth Edition
250			_a5th
260			_bPitman Publishing, _c1994
300			_a784
520			_aThe 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.
700	1		_aGlautier M.W.E _9745
700	1		_aUnderdown B _9746
942			_cBK
999			_c543 _d543