F. Sewell Bray

Social Accounts and the Business Enterprise Sector of the National Economy

• Broschiertes Buch

Produktbeschreibung

Originally published in 1949, this monograph by esteemed accountant Frank Sewell Bray emphasizes the virtues of precision, uniformity and order.

Produktdetails

• Verlag: Cambridge University Press
• Seitenzahl: 110
• Erscheinungstermin: 6. August 2013
• Englisch
• Abmessung: 244mm x 170mm x 6mm
• Gewicht: 206g
• ISBN-13: 9781107665125
• ISBN-10: 1107665124
• Artikelnr.: 40452871

Inhaltsangabe

Preface Richard Stone
1. The double-entry system and its purpose
2. The originating structure of accounts
3. The originating reconciliations
4. The primary reconciliations
5. The opening and closing circulating capital funds
6. The balancing statement
7. The system of accounts
8. An explanation of the items in the system of accounts
9. The sector balance sheets
10. Glossary of terms
Appendix 1. A further note on provisions for depreciation and obsolescence
Appendix 2. A further note on inventories
Appendix 3. Social accounting. Suggested form of business enterprise primary accounting return.