Central Bank of Nigeria Library

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Advanced accounting : an organizational approach /

By: Contributor(s): Material type: TextTextSeries: Wiley series in accounting and information systemsPublication details: New York : Wiley, c1979.Edition: 4th edDescription: xix, 892 p. :illISBN:
  • 0471029270
Subject(s): DDC classification:
  • 657.046 BED
LOC classification:
  • HF5635 .B4152 1979
Summary: This revised edition incorporates many significant changes in accounting thinking and business practice, which developed subsequent to the original edition. For example, the use of long-term leases to effect a variety of transactions has increased rapidly in recent years. The principal issues in accounting for leases, both as an asset and as a liability, are discussed. Also, students retain best that which is presented within a logically consistent framework. Therefore, to provide for this retention feature, the authors organized the materials of advanced accounting to provide a logical learning sequence in five parts: (1) Formation of the business organization. (2) Maintenance of the business organization. (3) Expansion of the business organization. (4) Contraction of the business organization. (5) Liquidation of the business organization.
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Holdings
Item type Current library Collection Call number Status Date due Barcode
Monograph & others Monograph & others CBN HQ Library General Stacks Non-fiction 657.046 BED (Browse shelf(Opens below)) Available 31008100160940

Includes bibliographical references and index.

This revised edition incorporates many significant changes in accounting thinking and business practice, which developed subsequent to the original edition. For example, the use of long-term leases to effect a variety of transactions has increased rapidly in recent years. The principal issues in accounting for leases, both as an asset and as a liability, are discussed. Also, students retain best that which is presented within a logically consistent framework. Therefore, to provide for this retention feature, the authors organized the materials of advanced accounting to provide a logical learning sequence in five parts:
(1) Formation of the business organization.
(2) Maintenance of the business organization.
(3) Expansion of the business organization.
(4) Contraction of the business organization.
(5) Liquidation of the business organization.

ne 13/07/2018

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