University of Cebu-Banilad Library

Accounting theory / Eldon S. Hendriksen, Michael F. van Breda.

By: Hendriksen, Eldon SContributor(s): Van Breda, Michael FMaterial type: TextTextPublisher: Homewood, IL : Irwin, c1992Edition: Fifth editionDescription: xvi, 905 pages : illustrationContent type: text Media type: unmediated Carrier type: volumeISBN: 0256081468 [hardbound]Subject(s): AccountingDDC classification:
Contents:
Contents: 1 Introduction to methodology of accounting -- 2 Four thousand years of accounting -- 3 The century of the CPA -- 4 The search for principles -- 5 The conceptual framework -- 6 The economic environment of accounting -- 7 Making decisions -- 8 Setting accounting policy -- 9 Cash, capital, and income -- 10 Income concepts for financial reporting -- 11 Revenue, and expenses, gains, and losses -- 12 Reporting the effects of price changes -- 13 The statement of financial position -- 14 Assets and their measurement -- 15 Depreciation and maintenance -- 16 Current assets -- 17 Plant and equipment purchased and leased -- 18 Intangibles and noncurrent investments -- 19 Recording liabilities -- 20 Deferred taxes -- 21 Pensions -- 22 Ownership equities -- 23 Changes in stockholders' equities -- 24 Disclosure of financial information.
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Item type Current location Call number Status Date due Barcode
Book Book
657 H38 1992 (Browse shelf) Available 3UCBL000022814

Includes bibliographical references and index.

Contents: 1 Introduction to methodology of accounting -- 2 Four thousand years of accounting -- 3 The century of the CPA -- 4 The search for principles -- 5 The conceptual framework -- 6 The economic environment of accounting -- 7 Making decisions -- 8 Setting accounting policy -- 9 Cash, capital, and income -- 10 Income concepts for financial reporting -- 11 Revenue, and expenses, gains, and losses -- 12 Reporting the effects of price changes -- 13 The statement of financial position -- 14 Assets and their measurement -- 15 Depreciation and maintenance -- 16 Current assets -- 17 Plant and equipment purchased and leased -- 18 Intangibles and noncurrent investments -- 19 Recording liabilities -- 20 Deferred taxes -- 21 Pensions -- 22 Ownership equities -- 23 Changes in stockholders' equities -- 24 Disclosure of financial information.

Accountancy

English

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