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Authors: Geoffrey Whittington
ISBN-13: 9780521424493, ISBN-10: 0521424496
Format: Paperback
Publisher: Cambridge University Press
Date Published: March 1992
Edition: (Non-applicable)
This book provides a survey of the present state of the theory of inflation accounting. It describes all of the main alternative methods of inflation accounting and illustrates them, using simple numerical examples.
Preface | ||
1 | Basic concepts | 1 |
2 | The accounting framework | 13 |
3 | The accounting system: elements of double entry accounting | 29 |
4 | The accounting system: revenues and expenses | 42 |
5 | The accounting system: accruals, prepayments and depreciation | 59 |
6 | The interpretation of accounts | 85 |
7 | Accounting for price changes | 101 |
8 | The collection and processing of accounting data | 127 |
9 | Some extensions and suggestions for further reading | 136 |
Solutions to exercises | 147 | |
Notes | 172 | |
Index | 177 |