000			02081nam a22002177a 4500
005			20210414113947.0
008			120529t xxu||||| |||| 00| 0 eng d
020			_a0273651617
050			_aHF5625.G58
100			_aGlautier, M.W.E.
245			_aAccounting: theory and practice. / _cMichel William Edgard Glautier and Brian Underdown
250			_a7th edition
260			_aBoston; _bPrentice Hall, _c2001.
300			_axii, 716 p. ; _bill. : _c24.3 cm.
500			_aIncludes index.
505			_aContents: 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.
650			_a Accounting _x Capital asset pricing model
650			_aCapital asset pricing model.
700			_aUnderdown, Brian.
942			_2lcc _cBK
999			_c992 _d8492