Accounting theory / by Eldon S. Hendriksen.
By: Hendriksen, Eldon S.
Material type: TextPublisher: 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 HEAItem type | Current library | Call number | Status | Date due | Barcode |
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Books | HCC Seminar Library General Stacks | 657.01 HEA (Browse shelf(Opens below)) | Available | A2843-1 |
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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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