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Accounting theory / by Eldon S. Hendriksen.

By: Hendriksen, Eldon S.
Material type: TextTextPublisher: Delhi : khosla publishing house, 1984.Edition: 4th ed.Description: xv,589p. 24cm.ISBN: 0256025886.Subject(s): COMMERCE | ACCOUNTANCY | FINANCIAL ACCOUNTING | MANAGEMENT ACCOUNTINGDDC classification: 657.01 HEA
Contents:
Introduction of accounting theory Framework of accounting theory Evolution of accountancy Capital Income and its measurements Maintenance of capital and concept of assets and liabilities valuation of current assets valuation of fixed assets Final accounts Current assets and current liabilities Inventories Plant and equipment: purchased and leased Depreciation Intangible and noncurrent investments Income taxes and pension costs Reporting the effects of price changes Cash and fund flow statements Ownership equities Changes in Stockholders' equities Disclosure in financial reporting
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Includes appendix and index

Introduction of accounting theory Framework of accounting theory Evolution of accountancy Capital Income and its measurements Maintenance of capital and concept of assets and liabilities valuation of current assets valuation of fixed assets Final accounts Current assets and current liabilities Inventories Plant and equipment: purchased and leased Depreciation Intangible and noncurrent investments Income taxes and pension costs Reporting the effects of price changes Cash and fund flow statements Ownership equities Changes in Stockholders' equities Disclosure in financial reporting

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