TY  - BOOK
AU  - Glautier, M.W.E.
AU  - Underdown, Brian. 
TI  - Accounting: theory and practice.
SN  - 0273651617
AV  - HF5625.G58 
PY  - 2001///
CY  - Boston
PB  - Prentice Hall
KW  -  Accounting
KW  -  Capital asset pricing model
KW  - Capital asset pricing model.
N1  - Includes index; 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
ER  -