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Books on the topic 'Subject to accounting'

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Published: 4 June 2021
Last updated: 17 February 2022

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1

Accountants, International Federation of. IFAC handbook of [name of subject]. 2nd ed. International Federation of Accountants, 2001.

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2

Gay, Roger. Matching liabilities using positive holdings of bonds subject to a single constraint. Graduate School of Management, Deakin University, 1994.

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3

Cherneckaya, Galina. Models of accounting objects. INFRA-M Academic Publishing LLC., 2021. http://dx.doi.org/10.12737/1172173.

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The textbook provides an accessible overview of the theoretical foundations and general rules of accounting in terms of capital turnover. Explanations are built through the disclosure of the economic meaning of accounting procedures and the clear logic underlying them.
 The author hopes that the unconventional, but very convincing logic will interest readers and make them look at accounting as a very fascinating and interesting subject, the study of which should not be approached with fear and confidence that it is still impossible to understand accounting. A large number of people who are forced to deal with accounting due to their profession or curricula that provide for this subject will be able to understand how accounting is interesting in itself as a science and is necessary in the practical activities of any specialist.
 Meets the requirements of the federal state educational standards of higher education of the latest generation.
 For accountants, auditors, economists, lawyers, as well as students of economic universities and faculties.
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4

Clark, Hal G. Illustrations of accounting for the inability to fully recover the carrying amounts of long-lived assets: A survey of the subject of an issues paper by the AICPA Accounting Standards Division's Task Force on Impairment of Value. American Institute of Certified Public Accountants, Inc., 1987.

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5

Clark, Hal G. Illustrations of accounting for the inability to fully recover the carrying amounts of long-lived assets: A survey of the subject of an issues paper by the AICPA Accounting Standards Division's Task Force on Impairment of Value. American Institute of Certified Public Accountants, 1987.

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6

Kizilov, Aleksandr. Fundamentals of accounting (fundamentals of theory, business situations, tests). INFRA-M Academic Publishing LLC., 2021. http://dx.doi.org/10.12737/1038907.

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The textbook contains the basics of accounting theory, tasks for conducting practical classes on the course "Fundamentals of Accounting". In order to monitor the current study of the material on all topics, tests are provided to help students consolidate their knowledge, and teachers — to find out the degree of assimilation of the subject. The proposed material is presented not only in text, but also in drawings and diagrams that contribute to the effective perception of the course being studied.
 Meets the requirements of the federal state educational standards of higher education of the latest generation.
 For undergraduate students of all forms of education in the field of training 38.03.01 "Economics".
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7

McElligott, Matthew. Benjamin Franklinstein meets the Fright brothers: Wherein is contained an accounting of the quest by our subject and his young compatriots to solve a mystery of vampires terrorizing the great city of Philadelphia. Puffin, 2012.

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8

McElligott, Matthew. Benjamin Franklinstein meets the Fright brothers: Wherein is contained an accounting of the quest by our subject and his young compatriots to solve a mystery of vampires terrorizing the great city of Philadelphia. G. P. Putnam's Sons, 2011.

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9

Ferris, Kenneth R. Financial accounting and corporate reporting: A casebook. 3rd ed. Irwin, 1993.

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10

Ferris, Kenneth R. Financial accounting and corporate reporting: A casebook. Business Publications, 1987.

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11

Ferris, Kenneth R. Financial accounting and corporate reporting: A casebook. 2nd ed. BPI/Irwin, 1989.

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12

Ferris, Kenneth R. Financial accounting and corporate reporting: A casebook. 4th ed. Irwin, 1996.

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13

Dereshiwsky, Mary Irene. Alignment of special-interest subjects in the accounting standard-setting process: An investigation. UMI, 1985.

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14

Sidorova, Elena, and Diana Boboshko. Taxes and taxation: a workshop. INFRA-M Academic Publishing LLC., 2021. http://dx.doi.org/10.12737/1216379.

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The textbook implements a practice-oriented approach to the educational process. In addition to the tests, the workshop presents tasks of various levels of complexity, tasks for filling out tax returns and documents used in tax legal relations, and complex tasks.
 It includes 17 topics, including: the tax system, the tax policy of the state; taxpayers, tax payers and tax agents as subjects of tax legal relations; state bodies involved in tax legal relations; accounting and reporting on taxes in tax inspections; tax administration; the system of customs payments in the Russian Federation; state duty.
 Meets the requirements of the federal state educational standards of secondary vocational education of the latest generation.
 It is intended for students of secondary vocational education institutions studying in the enlarged group of specialties 38.00.00 "Economics and Management".
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15

School, Wolverhampton Business, and University of Wolverhampton, eds. Accounting: Subject guide. Wolverhampton Business School, 1994.

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16

Chambers, Richard L. An Accounting Thesaurus: 500 Years of Accounting. Pergamon, 2002.

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17

Chambers, Richard L. An Accounting Thesaurus: 500 Years of Accounting. Pergamon, 2002.

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18

1917-, Chambers R. J., ed. An accounting thesaurus: 500 years of accounting. Pergamon, 1995.

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19

Rudman, Jack. Introductory Cost Accounting (Dantes Subject Standardized Tests (Dantes).). Natl Learning Corp, 1997.

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20

Rudman, Jack. Principles of Financial Accounting (Dantes Subject Standardized Tests (Dantes).). Natl Learning Corp, 2001.

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21

General Accounting Office thesaurus. 2nd ed. U.S. General Accounting Office, Office of Information and Resources Management, 1985.

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22

DSST Financial Accounting (DANTES series) (Dantes Subject Standardized Tests (Dantes).). National Learning Corp, 2001.

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23

Rudman, Jack. DSST Financial Accounting (DANTES series) (Dantes Subject Standardized Tests (Dantes).). Natl Learning Corp, 2001.

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24

DSST Introductory Cost Accounting (DANTES series) (Dantes Subject Standardized Tests (Dantes), 75). National Learning Corp, 2004.

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25

SUBJECT: VA Y2K CHALLENGES: RESPONSES TO POST-TESTIMONY QUESTIONS... B-282775... U.S. GENERAL ACCOUNTING OFFICE... MAY 24, 1999. s.n., 1999.

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26

United States. General Accounting Office., ed. SUBJECT: DRUG CONTROL: U.S. EFFORTS IN LATIN AMERICA AND THE CARIBBEAN... GAO/NSIAD-00-90R... U.S. GENERAL ACCOUNTING OFFICE... FEBRUARY 18. s.n., 2000.

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27

United States. General Accounting Office., ed. SUBJECT: DRUG CONTROL: U.S. EFFORTS IN LATIN AMERICA AND THE CARIBBEAN... GAO/NSIAD-00-90R... U.S. GENERAL ACCOUNTING OFFICE... FEBRUARY 18. s.n., 2000.

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28

GAO thesaurus. 7th ed. [Martin Marietta Services Group, 1994.

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29

GAO thesaurus. 7th ed. [Martin Marietta Services Group, 1994.

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30

GAO thesaurus. 7th ed. [Martin Marietta Services Group, 1994.

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31

Coon, Jessica, Diane Massam, and Lisa Demena Travis. Introduction. Edited by Jessica Coon, Diane Massam, and Lisa Demena Travis. Oxford University Press, 2017. http://dx.doi.org/10.1093/oxfordhb/9780198739371.013.1.

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This chapter introduces the phenomenon of ergativity, a term most commonly used to refer to systems with one or both of the following properties: (i) transitive subject (A arguments in (1)) pattern differently from intransitive subjects (S arguments) and from transitive objects (P arguments); and (ii) transitive objects and intransitive subjects pattern alike. The chapter then outlines the structure of the volume and introduces the chapters and the parts into which they are divided – accounting for ergativity; characteristics and extensions; approaches to ergativity; and case studies.
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32

Thrift resolutions: FSLIC 1988 and 1989 assistance agreement costs subject to significant uncertainties : report to the Congress. The Office, 1991.

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33

Thrift resolutions: FSLIC 1988 and 1989 assistance agreement costs subject to continuing uncertainties : report to the Congress. The Office, 1992.

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34

Ferris, Kenneth R. Financial Accounting and Corporate Reporting: A Casebook. 3rd ed. Richard D Irwin, 1992.

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35

McWhorter, John. German, Handwriting, and Other Things I Learned to Keep in Mind When Teaching the History of English. Oxford University Press, 2017. http://dx.doi.org/10.1093/oso/9780190611040.003.0002.

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In this chapter, the author reflects on his initial experience in teaching the History of the English Language (HEL) after years of writing on affiliated topics. He thus addresses a challenge familiar to HEL instructors: how to capitalize on one’s particular professional strengths while attending to the various topics covered in a wide-ranging course. In this reflective chapter, the author offers some practical advice for teaching Old English, accounting for how students regard language versus how trained linguists do so, and using etymology as a device to pique students’ general interest in the HEL subject as well as to introduce substantial lessons.
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36

Abu Bakar, Fathiyyah, Rohaida Abdul Latif, Zaimah Abdullah, and Hasnah Shaari. A collection of comprehensive cases: Financial Accounting and reporting (I, II & III). UUM Press, 2017. http://dx.doi.org/10.32890/9789672064527.

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A Collection of Comprehensive Cases is a compilation book of comprehensive cases for Financial Accounting and Reporting (FAR) I, II and III. This book is specially designed for accounting students in FAR subjects to be more familiar with the format and the structure of comprehensive cases. The objective of this book is to assist students to have a better understanding on the case instructions as well as to guide them on how to answer well those instructions. The book is also meant as a good reference for students as they have their own collection of comprehensive cases and the key answers were also systematically arranged for them to do revision.
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37

Ricciardi, Victor. The Financial Psychology of Players, Services, and Products. Oxford University Press, 2017. http://dx.doi.org/10.1093/acprof:oso/9780190269999.003.0002.

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This chapter provides an overview of the emerging cognitive and emotional themes of behavioral finance that influence individual behavior. The behavioral finance perspective of risk incorporates both qualitative (subjective) and quantitative (objective) aspects of the decision-making process. An emerging subject of research interest and investigation in behavioral finance is the inverse (negative) relation between perceived risk and expected return (perceived return). The chapter highlights important topics such as representativeness, framing, anchoring, mental accounting, control issues, familiarity bias, trust, worry, and regret theory. It also examines the role of negative affective reactions on financial decisions. A host of biases that depend on specific aspects of the financial product or investment service influence the judgment and decision-making process of most financial players.
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38

Toye, John. Development as economic growth, 1956–. Oxford University Press, 2017. http://dx.doi.org/10.1093/oso/9780198723349.003.0008.

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Economists often conflate the theory of economic development with the theory of economic growth. This practice has become increasingly popular since Robert Solow made elegant improvements to the Harrod–Domar growth model, but left it unclear whether it was meant to be applicable in developing countries. Solow’s model has one sector only and aggregates growth as increased GNP. It has no place for changes in the balance between economic sectors that characterize development. A related technique is growth accounting, which disaggregates growth into amounts generated by capital and labour inputs, and a residual attributed to technical change and all other influences on growth. The finding that the residual outweighs the effect of factor inputs is subject to measurement problems, and ignores the question of large productivity differentials between sectors.
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39

Succi, Sauro. Boundary Conditions. Oxford University Press, 2018. http://dx.doi.org/10.1093/oso/9780199592357.003.0017.

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The actual dynamics of fluid flows is highly dependent on the surrounding environment, whose influence is mathematically described through the prescription of suitable boundary conditions. Boundary conditions play a crucial role, as they select solutions which are compatible with external constraints. Accounting for these constraints may be comparatively simple for idealized geometries but for general ones it represents a delicate (and sometimes nerve-probing!) task. In fact, the treatment of the boundary conditions often makes the difference in the quality of fluid dynamic simulations. This chapter illustrates the most common ways to impose boundary conditions to LB flows. The subject is very technical and has grown considerably for the past decade, which means that this chapter can only serve as a guiding introduction to the vast and still growing original literature.
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40

Hamera, Judith. The Labors of Michael Jackson. Oxford University Press, 2017. http://dx.doi.org/10.1093/oso/9780199348589.003.0002.

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Chapter 1 establishes Michael Jackson’s deindustriality, which is too frequently ignored in favor of white artists like John Travolta in Saturday Night Fever or Bruce Springsteen. Jackson is the exemplary transitional subject of the deindustrial; his popularity peaked as manufacturing sector contractions became increasingly visible as national problems. His racial assertiveness and virtuosic dancing marked his own extraordinary social mobility while conjuring an industrial imaginary that was both fictively racially inclusive and apparently in the process of collapsing. Jackson simultaneously incarnated the trope of the human motor—one of the defining figures of industrial modernity—and offered a compelling, cruelly optimistic spectacle of the exceptional individual’s ability to glide away from this collapse with pleasure, precision, and hard work. The chapter also offers a theory of virtuosity as a relational process linking performers to audiences and, in Jackson’s case, accounting for his status as an icon of deindustrial mobility.
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41

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 value for non-users and should be encouraged. Patents may be important for these UIs. Socially beneficial policy interventions to buttress the patent-free UI paradigm might include tools and infrastructure to support user communities and changes to patent doctrine, such as accounting for UI in assessing nonobviousness, patentable subject matter exemptions, particularly for many types of processes, and user exemptions from infringement liability.
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42

Ferris. Fin Acctg Corp Rep. Irwin, 1986.

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43

French, Derek, Stephen W. Mayson, and Christopher L. Ryan. 6. Shares. Oxford University Press, 2016. http://dx.doi.org/10.1093/he/9780198778301.003.0006.

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This chapter considers one way of becoming a shareholder of a company with a share capital: by taking shares from the company in exchange for a contribution of capital. The number and class of shares of the company that the member holds determines the extent of his or her undertaking to contribute capital, and of entitlement to share in distributions and vote at meetings. Share allotment in exchange for a capital contribution is explained, and the need for public companies to have a minimum contributed capital is emphasised. The chapter also looks at possible remedies available to a person who has been induced to take an allotment of shares by a misrepresentation, including rescission of contract. Finally, it examines ways of altering a company’s share capital. The principles of financial accounting are briefly addressed in order to appreciate the subjects discussed.
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44

Whitehead, James. Alienism. Oxford University Press, 2017. http://dx.doi.org/10.1093/oso/9780198733706.003.0003.

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This chapter uses the history of medicine and psychiatry to examine attitudes towards the creative or literary mind in the eighteenth and nineteenth centuries. Accounting for existing scholarly work on subjects such as the nervous temperament and hysteria, the chapter draws from less familiar writing to demonstrate how trends in medical thinking and practice changed the connotations of madness in the period. These trends included the extension of the range of medical discourse; overlapping concepts of ‘partial insanity’ or ‘moral insanity’, which played a role in effecting this extension; and ‘moral management’ or ‘moral treatment’, which also created a wider interpenetration of medical and social or cultural values. Medical figures discussed include William Battie, William Perfect, Joseph Mason Cox, John Conolly, J. C. A. Heinroth, J. C. Reil, James Cowles Prichard, William Pargeter, Alexander Crichton, Thomas Arnold, Benjamin Rush, Pinel, Esquirol, the Tuke and Monro families, and Forbes Winslow.
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45

Pawl, Timothy. Nine Problems (and Even More Solutions) for Powers Accounts of Possibility. Oxford University Press, 2017. http://dx.doi.org/10.1093/oso/9780198796572.003.0008.

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One way of putting powers to work is to use them to ground (at least some) modal truths. One might hold that truths of possibility are true because of the powers of objects. For instance, that it is possible that one more person be in this room is true because of the ambulatory powers of the people in the adjoining rooms. That it is possible that Slow Steve run a fifteen-minute mile is true because of the locomotive powers that Steve has (perhaps along with other powers, such as his respiratory powers). Call the family of stronger or weaker views which hold that possibility claims are true because of powers the ‘Powers Accounts of Possibility,’ or ‘Powers Accounts’ for short. Call a proponent of a Powers Account a ‘Powers Accountant.’ In this paper I present nine objections to Powers Accounts of Possibility and show how a Powers Accountant can respond to them. I begin by providing an exceedingly strong Powers Account and offering three objections to it. The objections will prove useful for forming a more moderate Powers Account. I then subject the more moderate Powers Account to six further objections. In the end, I vindicate a Powers Account of Possibility against all nine objections.
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46

Gamerman, Dani, Tufi M. Soares, and Flávio Gonçalves. Bayesian analysis in item response theory applied to a large-scale educational assessment. Edited by Anthony O'Hagan and Mike West. Oxford University Press, 2018. http://dx.doi.org/10.1093/oxfordhb/9780198703174.013.22.

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This article discusses the use of a Bayesian model that incorporates differential item functioning (DIF) in analysing whether cultural differences may affect the performance of students from different countries in the various test items which make up the OECD’s Programme for International Student Assessment (PISA) test of mathematics ability. The PISA tests in mathematics and other subjects are used to compare the educational attainment of fifteen-year old students in different countries. The article first provides a background on PISA, DIF and item response theory (IRT) before describing a hierarchical three-parameter logistic model for the probability of a correct response on an individual item to determine the extent of DIF remaining in the mathematics test of 2003. The results of Bayesian analysis illustrate the importance of appropriately accounting for all sources of heterogeneity present in educational testing and highlight the advantages of the Bayesian paradigm when applied to large-scale educational assessment.
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47

Silva, Patrícia Pereira da, Susana Jorge, and Patrícia Moura e. Sá. Emerging Topics in Management Studies. Imprensa da Universidade de Coimbra, 2020. http://dx.doi.org/10.14195/978-989-26-1990-3.

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Presently, Management has witnessed vast advancements, clearly becoming an area of trans and interdisciplinary knowledge. It has widened its scope from traditional business areas – such as marketing, strategy, management control, accounting and finance, taxation or operations – to other spaces, namely deepening bridges with behavioural sciences, engineering, health, or energy, fostering both quantitative models and methods. Management thinking at the Faculty of Economics of the University of Coimbra (FEUC) has followed these trends, enabling students with the essential skills supporting the practice of the profession, both in business and public sector organisations. This book features topical trends of research in Management studies, in which FEUC professors are involved, together with international peers, evidencing the openness of the Faculty to the world. Numerous of the subjects addressed relate to challenges that organisations are already facing or will have to deal with shortly. Therefore, the book not only presents innovative research questions, but it also delivers a practical perspective. Thus, organisations will certainly find here some support to better manage those issues in practice.
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48

Empson, Laura, Daniel Muzio, Joseph Broschak, and Bob Hinings, eds. The Oxford Handbook of Professional Service Firms. Oxford University Press, 2015. http://dx.doi.org/10.1093/oxfordhb/9780199682393.001.0001.

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Over the past three decades the Professional Service Firm (PSF) sector has emerged as one of the most rapidly growing, profitable, and significant in the global economy. In 2013 the accountancy, management consulting, legal, and architectural sectors alone generated revenues of US$1.6 trillion and employed 14 million people. PSFs play an important role in developing human capital, creating innovative business services, reshaping government institutions, establishing and interpreting the rules of financial markets, and setting legal, accounting, and other professional standards. The study of PSFs can offer insights into the contemporary challenges facing organizations within the knowledge economy, and deepen understanding of more conventional organizations. Despite their significance, however, PSFs have until recently remained very much in the shadows of organizational and management research. The Oxford Handbook of Professional Service Firms marks the coming of age of PSF scholarship with a comprehensive and integrative exploration of current research and thinking on PSFs, featuring contributions from internationally renowned scholars in the fields of organizational and management studies. It examines the professions, the firms, and the professionals that work within them and covers subjects from governance and leadership to regulation, entrepreneurship, and diversity. Bringing together a broad range of empirical and theoretical perspectives, the Handbook offers many important insights into the contemporary challenges of organizations in the knowledge economy and suggests new lines of inquiry that may shed further light on the activities and performance of PSFs and the professionals who work within them.
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