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  <titleInfo>
    <title>Accounting: theory and practice</title>
  </titleInfo>
  <name type="personal">
    <namePart>Glautier, M.W.E.</namePart>
    <role>
      <roleTerm authority="marcrelator" type="text">creator</roleTerm>
    </role>
  </name>
  <name type="personal">
    <namePart>Underdown, Brian.</namePart>
  </name>
  <typeOfResource>text</typeOfResource>
  <originInfo>
    <place>
      <placeTerm type="code" authority="marccountry">xxu</placeTerm>
    </place>
    <place>
      <placeTerm type="text">Boston</placeTerm>
    </place>
    <publisher>Prentice Hall</publisher>
    <dateIssued>2001</dateIssued>
    <edition>7th edition</edition>
    <issuance>monographic</issuance>
  </originInfo>
  <language>
    <languageTerm authority="iso639-2b" type="code">eng</languageTerm>
  </language>
  <physicalDescription>
    <form authority="marcform">print</form>
    <extent>xii, 716 p. ; ill. : 24.3 cm.</extent>
  </physicalDescription>
  <tableOfContents>Contents: Scope of accounting -- Accounting as an information system -- The Role of accounting theory -- Financial accounting statements -- Financial accounting concepts -- Financial accounting standards - - The Generation of financial accounting data -- Data processing and double-entry bookkeeping -- Double-entry bookkeeping and periodic measurement -- Losses in asset values and periodic measurement -- Preparing a profit and loss account and a balance sheet -- Reporting recorded assets and liabilities -- Companies: their nature and regulation -- Published financial statements -- Cash flow statements -- Interpreting and comparing financial reports -- Financial accounting for groups of companies -- Understanding consolidated financial statements -- Capital, value, income -- Accounting and economic conecepts of income and value -- Accounting for changing prices -- Reporting to investors -- Reporting to employees -- Social accounting -- The Processes of management -- Traditional cost accounting -- ABC and JIT -- Cost-volume-profit analysis -- Marginal costing -- Pricing -- Short-run tactical decisions -- Capital investment decisions -- Budgeting for planning and control -- Organizing for control  -- Standard cost and variance analysis -- The Control of managed costs -- Behavioural aspects of performance evaluation -- Strategic dimensions -- Appendix: Solutions to self-assessment questions and problems.</tableOfContents>
  <note type="statement of responsibility">Michel William Edgard Glautier and Brian Underdown</note>
  <note>Includes index.</note>
  <subject>
    <topic> Accounting</topic>
    <topic> Capital asset pricing model</topic>
  </subject>
  <subject>
    <topic>Capital asset pricing model</topic>
  </subject>
  <classification authority="lcc">HF5625.G58</classification>
  <identifier type="isbn">0273651617</identifier>
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    <recordCreationDate encoding="marc">120529</recordCreationDate>
    <recordChangeDate encoding="iso8601">20210414113947.0</recordChangeDate>
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