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The Elements of Accounting: An Introduction »

Book cover image of The Elements of Accounting: An Introduction by Geoffrey Whittington

Authors: Geoffrey Whittington
ISBN-13: 9780521424493, ISBN-10: 0521424496
Format: Paperback
Publisher: Cambridge University Press
Date Published: March 1992
Edition: (Non-applicable)

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Author Biography: Geoffrey Whittington

Book Synopsis

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.

Table of Contents

Preface
1Basic concepts1
2The accounting framework13
3The accounting system: elements of double entry accounting29
4The accounting system: revenues and expenses42
5The accounting system: accruals, prepayments and depreciation59
6The interpretation of accounts85
7Accounting for price changes101
8The collection and processing of accounting data127
9Some extensions and suggestions for further reading136
Solutions to exercises147
Notes172
Index177

Subjects