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" Accounting theory / "
Eldon S. Hendriksen, Michael F. van Breda
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BL
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| Record Number
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626029
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| Doc. No
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dltt
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| Main Entry
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Hendriksen, Eldon S
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| Title & Author
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Accounting theory /\ Eldon S. Hendriksen, Michael F. van Breda
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| Edition Statement
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Fifth edition
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| Page. NO
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xvi, 905 pages :: illustrations ;; 25 cm
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| ISBN
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0256081468 (alk. paper)
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: 025611269X (Int'l ed. : alk. paper)
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| Notes
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Includes index
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| Bibliographies/Indexes
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Includes bibliographical references
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| Contents
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1: Introduction and Methodology of Accounting -- 2: Four Thousand Years of Accounting -- 3: The Century of the CPA -- 4: The Search for Principles -- 5: The Conceptual Framework -- 6: The Economic Environment of Accounting -- 7: Making Decisions -- 8: Setting Accounting Policy -- 9: Cash, Capital, and Income -- 10: Income Concepts for Financial Reporting -- 11: Revenue, and Expenses, Gains, and Losses -- 12: Reporting the Effects of Price Changes -- 13: The Statement of Financial Position -- 14: Assets and Their Measurement -- 15: Depreciation and Maintenance -- 16: Current Assets -- 17: Plant and Equipment Purchased and Leased -- 18: Intangibles and Noncurrent Investments -- 19: Recording Liabilities -- 20: Deferred Taxes -- 21: Pensions -- 22: Ownership Equities -- 23: Changes in Stockholders' Equities -- 24: Disclosure of Financial Information
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| Subject
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Accounting
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| Dewey Classification
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657
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| LC Classification
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HF5625.H45 1991
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| Added Entry
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Van Breda, Michael F
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