TY - BOOK AU - Glautier, M.W.E: AU - Underdown, B : TI - Accounting practice SN - 9780273604730 U1 - 657 PY - 1994/// CY - London PB - Pitman Pub., KW - Accounting KW - Accountancy. KW - Comptabilité. KW - Comptabilité -- Problèmes et exercices. KW - Rechnungswesen KW - Accountancy N1 - Included Index; Part 1: Financial Accounting - The financial accounting framework; Profit measurement and the final accounts; Period profit measurement: some further adjustments; recognition and depreciation; Partnership and limited companies; Control of working capital; Accounting concepts and the need for standards / Interpretation, valuation and inflation. Part 2: Accounting for Planning and Control - Basic cost accounting: Long-range planning and capital budgeting; Budgeting for profitability; Cost analysis for short-term tactical decisions; The control of profitability. Part 3: Case Problems and Analysis - Index N2 - An introduction to the practical aspects of financial and management accounting. This edition addresses changes in financial accounting practice brought about by new legislation and accounting standards, including FRSs 1 to 3. Developments in management-based accounting are also covered ER -