Accounting theory (Record no. 39121)
[ view plain ]
| 000 -LEADER | |
|---|---|
| fixed length control field | 01997nam a2200205 a 4500 |
| 020 ## - INTERNATIONAL STANDARD BOOK NUMBER | |
| ISBN | 9780071188630 |
| 020 ## - INTERNATIONAL STANDARD BOOK NUMBER | |
| ISBN | 0071188630 |
| 082 ## - DEWEY DECIMAL CLASSIFICATION NUMBER | |
| Classification number | 657.01 |
| Item number | HEN |
| 100 ## - MAIN ENTRY--AUTHOR NAME | |
| Personal name | Hendriksen, Eldon S. ; |
| 245 ## - TITLE STATEMENT | |
| Title | Accounting theory |
| 250 ## - EDITION STATEMENT | |
| Edition statement | 5th Edition. |
| 260 ## - PUBLICATION, DISTRIBUTION, ETC. (IMPRINT) | |
| Place of publication | Boston ; Singapore : |
| Name of publisher | McGraw-Hill, |
| Year of publication | 2001. |
| 300 ## - PHYSICAL DESCRIPTION | |
| Number of Pages | xvi, 905 p. : |
| Other physical details | illustrations ; |
| 500 ## - GENERAL NOTE | |
| General note | Included Index. |
| 505 ## - FORMATTED CONTENTS NOTE | |
| Formatted contents note | 1. Introduction and Methodology of Accounting --<br/>2. Four Thousand Years of Accounting --<br/>3. The Century of the CPA --<br/>4. The Search for Principles --<br/>5. The Conceptual Framework --<br/>6. The Economic Environment of Accounting --<br/>7. Making Decisions --<br/>8. Setting Accounting Policy --<br/>9. Cash, Capital, and Income --<br/>10. Income Concepts for Financial Reporting --<br/>11. Revenue, and Expenses, Gains, and Losses --<br/>12. Reporting the Effects of Price Changes --<br/>13. The Statement of Financial Position --<br/>14. Assets and Their Measurement --<br/>15. Depreciation and Maintenance --<br/>16. Current Assets --<br/>17. Plant and Equipment Purchased and Leased --<br/>18. Intangibles and Noncurrent Investments --<br/>19. Recording Liabilities --<br/>20. Deferred Taxes --<br/>21. Pensions --<br/>22. Ownership Equities --<br/>23. Changes in Stockholders' Equities --<br/>24. Disclosure of Financial Information. |
| 520 ## - SUMMARY, ETC. | |
| Summary, etc | A general frame of reference is used to evaluate the many areas of financial accounting theory and practice. It includes a number of theories that are not necessarily consistent with each other and that may lead to different conclusions. Evaluations are made at three basic levels: the structural level, the semantic interpretation level, and the pragmatic level. Emphasis is placed on the inductive-deductive and the capital market approaches in the evaluations, although other approaches are discussed where appropriate. Suggested solutions are tentative and subject to change as new evidence becomes available. |
| 650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM | |
| Topical Term | Accounting. |
| 700 ## - ADDED ENTRY--PERSONAL NAME | |
| Personal name | Breda, Micheal F.Van ; |
| 942 ## - ADDED ENTRY ELEMENTS (KOHA) | |
| Koha item type | Reference Books |
| Collection code | Home library | Current library | Shelving location | Date acquired | Source of acquisition | Cost, normal purchase price | Full call number | Accession Number | Koha item type |
|---|---|---|---|---|---|---|---|---|---|
| Reference | Main Library | Main Library | Reference | 06/04/2005 | Purchased | 4125.00 | 657.01 HEN | 009685 | Reference Books |