000 01536nam a2200265 a 4500
020 _a9780273604730
020 _a0273604732
082 _a657
_bGLA
100 _aGlautier, M.W.E:
245 _aAccounting practice.
250 _a4th Edition.
260 _aLondon :
_bPitman Pub.,
_c1994.
300 _avii, 462 p.
500 _aIncluded Index
505 _a 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.
520 _aAn 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.
650 _aAccounting.
650 _aAccountancy.
650 _aComptabilité.
650 _aComptabilité -- Problèmes et exercices.
650 _aRechnungswesen.
650 _aAccountancy
700 _aUnderdown, B :
942 _cREF
999 _c37110
_d37110