The Elements of Accounting
By (author) Geoffrey Whittington
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Elements of Accounting by Geoffrey Whittington
Book DescriptionThis book is a clear and concise introduction to the content and structure of accounting statements and the double entry system which underlies them. It is intended as a first introduction to the subject and assumes no previous knowledge or experience of accounting. Worked numerical examples are an integral part of the exposition, and exercises (with solutions) are provided. There are also chapters on the interpretation of accounts, on accounting for price changes, and on broader aspects of accounting. The emphasis throughout is on understanding fundamental principles rather than on detailed practical procedures. The book is primarily addressed to university students who are meeting the subject for the first time, and is a first introduction for students preparing for professional examinations, giving them a grounding in the fundamental nature of accounting which is lost in other more compendious introductory texts.
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Book DetailsISBN: 9780521424493
(228mm x 152mm x 12mm)
Imprint: Cambridge University Press
Publisher: Cambridge University Press
Publish Date: 19-Mar-1992
Country of Publication: United Kingdom
Books By Author Geoffrey Whittington
Debate on Inflation Accounting, Paperback (July 2009)
This book gives a historical account of the worldwide development of the theory and practice of inflation accounting.
Profitability, Accounting Theory and Methodology, Hardback (February 2007)
An important scholar in the history of accounting, Geoffrey Whittington's articles cover a broad spectrum of the field. This collection of Whittington's work puts together his essays and articles on empirical studies based on company accounts, specification of empirical models, price change accounting, and regulation of accounting and auditing.
Inflation Accounting, Paperback (March 1983)» View all books by Geoffrey Whittington
This book provides a clear and concise summary of the present state of the theory of inflation accounting for students and practitioners.
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