Book contents
- Frontmatter
- Contents
- PREFACE
- I The double-entry system and its purpose
- II The originating structure of accounts
- III The originating reconciliations
- IV The primary reconciliations
- V The opening and closing circulating capital funds
- VI The balancing statement
- VII The system of accounts
- VIII An explanation of the items in the system of accounts
- IX The sector balance sheets
- X Glossary of terms
- Appendix I A further note on provisions for depreciation and obsolescence
- Appendix II A further note on inventories
- Appendix III Social accounting. Suggested form of business enterprise primary accounting return
VIII - An explanation of the items in the system of accounts
Published online by Cambridge University Press: 05 June 2016
- Frontmatter
- Contents
- PREFACE
- I The double-entry system and its purpose
- II The originating structure of accounts
- III The originating reconciliations
- IV The primary reconciliations
- V The opening and closing circulating capital funds
- VI The balancing statement
- VII The system of accounts
- VIII An explanation of the items in the system of accounts
- IX The sector balance sheets
- X Glossary of terms
- Appendix I A further note on provisions for depreciation and obsolescence
- Appendix II A further note on inventories
- Appendix III Social accounting. Suggested form of business enterprise primary accounting return
Summary
- Type
- Chapter
- Information
- Publisher: Cambridge University PressPrint publication year: 2013