MARC Record from Library of Congress

LEADER: 01996cam a2200229 a 4500
001 85011068
003 DLC
005 20080404132127.0
008 850501s1985 nyu 001 0 eng
010 $a 85011068
020 $a0442267541
040 $aDLC$cDLC$dDLC
050 00 $aHF5635$b.N63 1986
082 00 $a657$219
100 1 $aNickerson, Clarence B.,$d1906-
245 10 $aAccounting handbook for nonaccountants /$cClarence B. Nickerson.
250 $a3rd ed.
260 $aNew York :$bVan Nostrand Reinhold,$cc1986.
300 $axiii, 695 p. ;$c24 cm.
500 $aIncludes index.
505 0 $aElements of financial reporting -- The income statement : policy and practice -- The income statement : revenues and expenses -- The income statement : ratio analysis -- Cash flow analysis -- Funds flow analysis -- Analysis of financial transactions -- The balance sheet : current assets and current liabilities -- The balance sheet : long-term investments -- The balance sheet : property, plant, and equipment -- The balance sheet : investment credits -- The balance sheet : other assets -- The balance sheet : deferred income taxes, long-term debt, and owners' equity -- The balance sheet : ratio analysis -- Construction of the funds flow statement -- Problems in timing of revenue and expense -- Inventory valuation : cost methods -- Inventory valuation : other materials' costs and market valuations -- Accounting for property, plant, and equipment -- Price-level adjustments -- Accounting for business combinations -- Elements of cost accounting -- Standard costs -- Variance analysis -- Cost-price volume relationships -- The selection of relevant costs -- Relevant costs for pricing purposes -- Fixed asset selection and replacement -- Budgeting : the fixed or appropriation budget -- Variable budgeting -- Formal long-range planning -- ROI and other goals and measures -- Appendix 1. The accounting cycle -- Appendix 2. Table for the analysis of capital expenditures.
650 0 $aAccounting.