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 key virtues of precision, uniformity and order, which he believed to be essential to the correct practice of applied economics and accountancy. Bray provides extensive sample statements to illustrate his points, as well as a glossary of terms and concepts in use among both economists and accountants. This book will be of value to anyone with an interest in the history and development of accountancy, or in the overlap between accountancy and economics.

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.