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Books on the topic 'Primary accounting'

Author: Grafiati

Published: 30 May 2022

Last updated: 31 July 2025

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1

Sigidov, Yuriy, Elena Kalashnikova, and Tat'yana Horol'skaya. Primary accounting documentation. INFRA-M Academic Publishing LLC., 2021. http://dx.doi.org/10.12737/1077324.

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The textbook sets out the theoretical foundations of the document flow of an economic entity, considers the stages of the movement of accounting documents from the moment of their creation to their transfer to storage, presents the procedure for registration of primary accounting documents on the facts of economic life in various parts of the accounting process in accordance with the requirements of Russian accounting and tax legislation. Meets the requirements of the federal state educational standards of higher education of the latest generation. It is intended for students in th

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2

Kruglyak, Zinaida, and Marina Kalinskaya. Tax accounting and reporting. INFRA-M Academic Publishing LLC., 2024. http://dx.doi.org/10.12737/1978020.

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The textbook outlines the conceptual foundations of the organization and maintenance of tax accounting. Within the framework of general and special taxation regimes, the procedure for registration of primary documents and analytical registers of tax accounting, calculation of tax bases, as well as requirements for tax reporting are described. Separate paragraphs are devoted to the formation of accounting policies of business entities for tax purposes. A detailed review of the material makes it possible to gain extensive knowledge and skills in the field of computational and economic, design an

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3

Ablo, E. Y. Do budgets really matter?: Evidence from public spending on education and health in Uganda. World Bank, Africa Region, Macroeconomics 2, 1998.

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4

Office, General Accounting. Medicare: Employer insurance primary payer for 11 percent of disabled beneficiaries : report to congressional committees. The Office, 1990.

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5

Ri͡abova, R. I. Ischislenie i uchet NDS: Opredelenie oborota, primery, bukhgalterskie provodki : metodicheskoe posobie. ZAO "Bukhgalterskiĭ bi͡ulletenʹ, 1997.

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6

Ivanov, Yuriy, Tat'yana Homenko, Andrey Tatarinov, et al. Fundamentals of National Accounting (international standard). INFRA-M Academic Publishing LLC., 2023. http://dx.doi.org/10.12737/1958351.

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The textbook examines the main provisions of the international standard in the field of national accounting — the System of National Accounts 2008. The fundamental concepts of the system of national accounts are described, such as the concept of economic production and the concept of income, which determine the content of the main indicators of the system, the content of such categories as "economic operation" and "economic asset" is explained. Recent changes are given in the interpretation of a number of important economic transactions, such as spending on research and development, on the acq

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7

Whittington, Ray. Wiley CPA examination review: 2004-2005. 3rd ed. J. Wiley, 2004.

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8

Crix, Bernard, and Alan Ladbrooke. The School Audit Manual for Primary Schools. Financial Times Prentice Hall, 1996.

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9

Developing Primary Schools Through Action Research (Accounting for Ourselves). Hyde Publications, 1993.

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10

Newly primary Accounting: Beginners must master points and key. Business management, 2000.

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11

Shanghai accounting qualification exam paperless examination resource materials: The primary computerized accounting exam-oriented guidance. Lixin Accounting Press, 2000.

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12

Ajithkumar, Thankamma, Ann Barrett, Helen Hatcher, and Natalie Cook. Cancers of unknown primary. Oxford University Press, 2011. http://dx.doi.org/10.1093/med/9780199235636.003.0017.

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Cancer of unknown primary (CUP) site is one of the 10 most frequent cancers, accounting for approximately 3–5% of all malignant tumours. Patients with CUP present with disseminated metastatic lesions for which a laboratory and clinical work-up fail to identify the primary site.CUP represents a heterogeneous group of mainly epithelial tumours with more or less unique clinical and biological behaviour....

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13

Frankel, Richard, S. P. Kothari, and Luo Zuo. The Economics of Accounting. Oxford University PressNew York, 2024. http://dx.doi.org/10.1093/oso/9780197680766.001.0001.

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Abstract The objective of this book is to spell out accounting’s economic roles. The thesis is that earnings and other accounting outputs help firms function more efficiently. Within the firm, accounting information makes contracts work better and aids managerial decisions in the absence of available prices. In capital market exchanges, accounting information ameliorates information asymmetry, thereby enabling price discovery and reducing trading costs. The authors argue that accounting information is useful in stewardship and valuation despite its limitations. For pedagogical purposes, the bo

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14

Ledger+. Accounting Journal: Accounts Book - Book of Primary Entry - 100 Pages - 8. 5 X11. Independently Published, 2021.

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15

Wu zi cai wu wu jia shen ji wen ji. Xin hua shu dian Beijing fa xing suo fa xing, 1991.

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16

Keshav, Satish, and Palak Trivedi. Liver cancer. Edited by Patrick Davey and David Sprigings. Oxford University Press, 2018. http://dx.doi.org/10.1093/med/9780199568741.003.0218.

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Primary hepatocellular carcinoma (HCC) arises from hepatocytes and is one of the commonest solid-organ malignancies in the world, particularly in the Far East and in sub-Saharan Africa. Cholangiocarcinoma arises from the biliary epithelium. The incidence is rising in the West, and primary sclerosing cholangitis (PSC) is an important risk factor (15% lifetime risk). Other forms of liver cancer include metastatic cancer, which is much more common in the West than any primary liver cancer, accounting for 90% of liver cancers and for which common primary sites are the colon, the stomach, the breas

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17

Tolley's Manual of Accounting: Primarily Individual Companies. Tolley Publishing Co Ltd, 1990.

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18

Brown, Christina, and Meredith Kato. Neuroblastoma. Edited by Kirk Lalwani, Ira Todd Cohen, Ellen Y. Choi, and Vidya T. Raman. Oxford University Press, 2018. http://dx.doi.org/10.1093/med/9780190685157.003.0033.

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Neuroblastoma is a solid tumor that arises from neural crest cells. It is a common cancer of childhood, accounting for 7.8% of all childhood malignancy. It affects primarily infants and toddlers with older children carrying a worse prognosis. While surgery is a primary treatment modality, these tumors are not well encapsulated and tend to invade adjacent structures making resection more difficult. As such, patients often come to the operating room after neoadjuvant chemotherapy and the surgeries can be long with large blood losses. Anesthesia for the resection for neuroblastoma must take into

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19

Mittal, Sajjan. Amyloidosis. Edited by Patrick Davey and David Sprigings. Oxford University Press, 2018. http://dx.doi.org/10.1093/med/9780199568741.003.0181.

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Amyloidosis is a multisystem disease caused by the extracellular deposition of insoluble abnormal fibrils that injure tissues and organs. The fibrils are formed by the aggregation of misfolded, normally soluble proteins. Systemic amyloid light-chain (AL) amyloidosis (primary amyloidosis) is the commonest type of amyloidosis in the developed world, accounting for 80% of cases. The remainder are due to AA amyloidosis (secondary or reactive amyloidosis), familial amyloidosis, or other rare types of amyloidosis. The most common clinical features at diagnosis are nephrotic syndrome, heart failure (

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20

Husni, Elaine, and Madonna Michael. Epidemiology of psoriatic arthritis. Oxford University Press, 2018. http://dx.doi.org/10.1093/med/9780198737582.003.0003.

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The epidemiological studies of psoriatic arthritis (PsA) is quite challenging as our understanding of the disease is evolving. A wide range of incidence and prevalence is reported among different countries suggesting genetic and environmental factors influencing the epidemiology of PsA. Other contributing factors accounting for the wide range and variation of PsA epidemiology include age and gender variations, ethnicity, lack of precise case definition, and small sample size. A high level of suspicion in patients with pre-existing psoriasis, and collaborative efforts shared between primary car

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21

Matin, Rubeta, Jane McGregor, and Catherine Harwood. Skin cancer. Edited by Patrick Davey and David Sprigings. Oxford University Press, 2018. http://dx.doi.org/10.1093/med/9780199568741.003.0259.

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Skin cancer is very common in the UK, and its incidence is rising rapidly. There are two broad classes of primary skin cancer: non-melanoma and melanoma. Non-melanoma skin cancer is the commonest form (100 000 cases diagnosed annually in the UK), accounting for nine out of ten skin cancers and includes basal cell carcinoma (BCC) and squamous cell carcinoma (SCC). Cutaneous melanoma is less common (10 000 cases diagnosed in the UK annually) but confers a significantly worse prognosis and accounts for 75% of skin cancer related deaths. There are also a number of other, rarer, non-melanoma skin c

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22

Abdul Talib, Yurita Yakimin, and Rosli Mohamad. Microsoft Excel: Preparing Data, Analysing Data and Designing a Business Model A Practical Guide. UUM Press, 2020. http://dx.doi.org/10.32890/9789672363200.

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Microsoft Excel: Preparing Data, Analysing Data and Designing a Business Model A Practical Guidewill be a useful manual for readers who intend to master various functionalities offered in a spreadsheet application. The module serves as a teaching material, mainly for accounting program students, lecturers, financial analysts, accountants, and other interested parties. This textbook that comprises of eight chapters employs the Microsoft Excel, one of the most commonly used and popular spreadsheet applications, to demonstrate the applications of essential functionalities available in the spreads

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23

Abdul Majid, Jamaliah, Siti Seri Delima Abdul Malak, and Tan Chee Yu. Basics of consolidation of financial statements. UUM Press, 2019. http://dx.doi.org/10.32890/9789672210948.

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This book, Basics of Consolidation of Financial Statements, presents a step-by-step approach in learning the basics concepts in consolidation of financial statements. Rather than focusing on complex explanations and discussions, this book explains consolidation of financial statements using simple concepts. The book is intended primarily for students who are at the advanced stage of financial accounting and reporting course. To prepare consolidated financial statements, it is essential for students to equip themselves with strong understanding of the basic concepts of consolidation. Therefore,

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24

Clark, Cynthia. The American Economy. 2nd ed. ABC-CLIO, 2011. http://dx.doi.org/10.5040/9798400610592.

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A compelling compilation of short entries, longer topical essays, and primary source documents that chronicles the historical development of the United States from an economic perspective. Based on a work originally published in 2003,The American Economy: A Historical Encyclopediahas been thoroughly updated with information on the accounting scandals of the early 2000s and the recession of 2008, including the government stimulus and bailout programs and the recession's impact on key markets. With more than 600 short entries, 31 longer essays, and 32 primary source documents, the encyclopedia s

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25

Kahn, S. Lowell. Branched Stent Graft Placement in the Vena Cava Using the Endologix AFX. Edited by S. Lowell Kahn, Bulent Arslan, and Abdulrahman Masrani. Oxford University Press, 2018. http://dx.doi.org/10.1093/med/9780199986071.003.0031.

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Superior vena cava syndrome (SVCS) comprises a constellation of symptoms resulting from stenosis, occlusion, or thrombosis of the SVC of benign and malignant etiologies. The diagnosis is most commonly seen with thoracic malignancies, with primary lung cancer accounting for up to 70% of cases. Up to 4% of lung cancer patients present with SVCS at the time of diagnosis, and many more develop it at a later time. In younger patients with SVCS, lymphoma is commonly responsible. Recently, there has been a rise in benign SVCS secondary to the increased use of central venous catheters and pacemakers.

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26

Koshiol, Jill, Catterina Ferreccio, Susan S. Devesa, Juan Carlos Roa, and Joseph F. Fraumeni. Biliary Tract Cancer. Oxford University Press, 2017. http://dx.doi.org/10.1093/oso/9780190238667.003.0034.

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Biliary tract cancers encompass tumors of the gallbladder, extrahepatic bile ducts, and ampulla of Vater. In the United States, biliary tract cancer is the fifth most common malignant neoplasm of the digestive tract, accounting for about 3,700 deaths per year. The gallbladder is the primary subsite for 40% of biliary tract cancers, followed by the extrahepatic bile ducts (33%), ampulla of Vater (20%), and unspecified subsite (8%). Gallbladder cancer occurs twice as often in women than men, while other biliary tumors are more common in men. Risk of gallbladder cancer is elevated in Amerindians,

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27

Anderson, Greg. Being in a Different World. Oxford University Press, 2018. http://dx.doi.org/10.1093/oso/9780190886646.003.0017.

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After summarizing the book’ s alternative recursive analysis of the Athenian politeia, the chapter confronts three possible objections to this new account. First, despite possible appearances to the contrary, this kind of ontological history can in fact accommodate the “messiness” of “real life.” While its primary purpose is to recover the ontological and metaphysical commitments which were presupposed by Athenian demokratia, it is not necessarily contradicted by evidence for conduct that might seem to defy those commitments. Second, nor is this kind of analysis necessarily contradicted by the

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28

Anderson, Matthew Lee. Confidence in Life. Bloomsbury Publishing Plc, 2024. http://dx.doi.org/10.5040/9780567710659.

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Confidence in Life offers a theologically-robust evaluation of the good of procreation, which emerges out of both careful interactions with contemporary analytic philosophy and a reconstructed reading of Karl Barth’s doctrine of (pro)creation. While analytic moral philosophy has rarely been brought into close proximity to Barth’s work, the conjunction underscores the deep difficulty of accounting for procreation’s value within non-theological frameworks, and helps clarify what is distinctive and valuable about Barth’s own moral reasoning on this subject. Though primarily staged as an intervent

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29

Strandburg, Katherine J. Users, Patents, and Innovation Policy. Edited by Rochelle Dreyfuss and Justine Pila. Oxford University Press, 2017. http://dx.doi.org/10.1093/oxfordhb/9780198758457.013.31.

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Users are important innovators in many fields. Often, they do not need socially costly patent incentives to invent, disclose, and disseminate their inventions. A patent-free user innovation (UI) paradigm is likely to be successful and socially desirable when an invention’s value to users has a substantial non-competitive component. If a user innovator values an invention primarily for providing a competitive edge, the patent-free UI paradigm is not viable. Most such inventions have little social value. Some, however, such as improved manufacturing processes, produce significant collateral valu

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30

Storey, David J. Evaluating SME Policies and Programmes: Technical and Political Dimensions. Edited by Anuradha Basu, Mark Casson, Nigel Wadeson, and Bernard Yeung. Oxford University Press, 2009. http://dx.doi.org/10.1093/oxfordhb/9780199546992.003.0010.

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This article is primarily focused on further developing the theme of the political economy way of evaluating the impact of Small and Medium-sized Enterprise (SME) policies. It reaches five key conclusions. First, that evaluation needs to become more central to the policy-making process. Evaluation should not be undertaken solely as a historic accounting exercise to determine whether public money has been spent wisely, although that role is of value. Instead of being, ‘at the end of the line’, evaluation should be used to inform current policy, so that current objectives and targets may be modi

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31

Empson, Laura. Introduction and Overview. Oxford University Press, 2017. http://dx.doi.org/10.1093/oso/9780198744788.003.0001.

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Professional organizations—such as accounting, consulting, and law firms, investment banks, hospitals, and universities—embody some of the most complex and challenging interpersonal and leadership issues that organizations present. Leaders of professional organizations must contend with ambiguous authority structures, complex interpersonal relations, and idiosyncratic professional colleagues: in other words, with the power, the politics, and the prima donnas. This chapter introduces the core themes of the book. It identifies the book’s intended audience, the kinds of practitioners and academic

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32

Schmelz, Peter J. Alfred Schnittke's Concerto Grosso no. 1. Oxford University Press, 2019. http://dx.doi.org/10.1093/oso/9780190653712.001.0001.

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This book provides for the first time an accessible, comprehensive study of Alfred Schnittke’s Concerto Grosso no. 1 (1977). One of Schnittke’s best-known and most compelling works, the Concerto Grosso no. 1 sounds the surface of late Soviet life, resonating as well with contemporary compositional currents around the world. This innovative monograph builds on existing publications about the Concerto Grosso no. 1 in English, Russian, and German, augmenting and complicating them. It adds new information from underused primary sources, including Schnittke’s unpublished correspondence and his many

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33

Cohn, Neil, and Joost Schilperoord. A Multimodal Language Faculty. Bloomsbury Publishing Plc, 2024. http://dx.doi.org/10.5040/9781350404861.

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Language has traditionally been held as an “amodal” system that flows into different forms like speech, writing, or signing; however, communication is multimodal by nature. We pair speech with gestures, use emoji with text, and combine writing with drawings and images in places from doodles to comics to advertising. Yet, the linguistic and cognitive theories maintaining the traditional amodal notion of language cannot account for the richness of this multimodal communication. What is needed is a new, multimodal paradigm of language. This book presents a model of a multimodal language faculty w

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34

Elliott, Willliam, and Melinda Lewis. Making Education Work for the Poor. Oxford University Press, 2018. http://dx.doi.org/10.1093/oso/9780190621568.001.0001.

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Making Education Work for the Poor identifies wealth inequality as the gravest threat to the endangered American Dream. Though studies have clearly illustrated that education is the primary path to upward mobility, today, educational outcomes are more directly determined by wealth than innate ability and exerted effort. This accounting directly contradicts Americans' understanding of the promise the American Dream is supposed to offer: a level playing field and a path towards a more profitable future. In this book, the authors share their own stories of their journeys through the unequal U.S.

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35

Stefańska, Magdalena, ed. Sustainability and sustainable development. Wydawnictwo Uniwersytetu Ekonomicznego w Poznaniu, 2021. http://dx.doi.org/10.18559/978-83-8211-074-6.

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The aim of this book is to present the most important issues related to sustainable development (SD) and corporate social responsibility (CSR). They are discussed from a macro and micro perspective, both in the form of theoretical foundations of these concepts and practical examples of companies operating in Central and Eastern European countries that have implemented these ideas in their daily operations and translated them into corporate and functional strategies. The book consists of four parts. The first one is theoretical in its assumptions and is devoted to explaining the key concepts of

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36

Timmins, Bryan. Non-prescription drugs. Edited by Patrick Davey and David Sprigings. Oxford University Press, 2018. http://dx.doi.org/10.1093/med/9780199568741.003.0342.

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The use of non-prescription drugs is widespread and has a major impact on the health of the individual user and society. In 2006, the British Crime Survey reported that 10% of adults had used one or more illicit drugs in the preceding year, with 3% reporting using a Class A drug. Over 11 million people in the UK are estimated to have used an illicit drug at least once in their lifetime (35%). Drugs abused vary in their intrinsic potential to cause addiction and, with it, more regular and harmful use. Drug users are influenced by trends and fashions, adopting new compounds such as crack cocaine

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37

Oats, Lynne. Principles of International Taxation. 9th ed. Bloomsbury Publishing Plc, 2023. http://dx.doi.org/10.5040/9781526526199.

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This title provides a clear introduction to international taxation and presents its material in a global context, explaining policy, legal issues and planning points central to taxation issues, primarily from the viewpoint of a multinational group of companies. It uses examples and diagrams throughout to aid the reader’s understanding and offers more in-depth material on many important areas of the subject. As well as practitioners who are less familiar with international taxation principles, this title is also used as a core text by many undergraduate and post graduate students studying busi

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38

Wikle, Christopher K. Spatial Statistics. Oxford University Press, 2018. http://dx.doi.org/10.1093/acrefore/9780190228620.013.710.

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The climate system consists of interactions between physical, biological, chemical, and human processes across a wide range of spatial and temporal scales. Characterizing the behavior of components of this system is crucial for scientists and decision makers. There is substantial uncertainty associated with observations of this system as well as our understanding of various system components and their interaction. Thus, inference and prediction in climate science should accommodate uncertainty in order to facilitate the decision-making process. Statistical science is designed to provide the to

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