| Description |
1 online resource (302 pages) |
| Series |
Routledge Library Editions: Accounting |
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Routledge library editions. Accounting.
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| Contents |
Cover; Half Title; Title Page; Copyright Page; Original Title Page; Original Copyright Page; Table of Contents; Acknowledgments; Part I; Chapter 1. Introduction and Summary; Part I: The Crusoe Model; Part II: The Accounting Model; Part III: The "Real World"; Chapter 2. The Crusoe Model; I. Summary; II. the Basic Model; III. Preliminary Accounting; 1) Nominal prices and interest rates; 2) A firm and a household; 3) Money and Interest; IV. Decision Variables; 1) The household's decision variables; 2) The firm's decision variables; V. Descriptive Variables |
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1) Consumption and the Rate of Inflation2) Income, Wealth, and the Real Rate of Interest; 3) Product; 4) Net Marginal Product; VI. Comparison with GNP accounts; Part II; Chapter 3. Double-entry Bookkeeping and Economic Accounting; 1. Overview of Double-entry Bookkeeping; 2. Balance Sheets; 3. Flows; 4. Measurement of product and income; 5. Real Values; Chapter 4. Social Balance Sheets and Flows; 1. The Social Balance Sheet; 2. Social Flows; 3. Measurement of Product and Income; 4. Productive Sub-accounts; Chapter 5. Household Accounting; 1. Balance Sheets; 2. Flow Accounts |
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2.1 Measurement of Income and Consumption2.2 Measurement of productive, financial, and net income; 2.3 Productive sub-accounts; 2.4 Financial sub-accounts; Chapter 6. Firm Accounting; 1. Balance Sheets; 2. Flow Accounts; 2.1 Measurement of Income and Consumption; 2.2 Measurement of productive, financial, and net income; 2.3 Productive sub-accounts; 3. Financial Activities and Transfers; Chapter 7. Aggregation and Consolidation; 1. Aggretating Entities; 1.1 Aggregating Balance Sheets; 1.2 Aggregating Product and Income; 2. Consolidation; 2.1 Consolidated Balance Sheets |
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2.2 Consolidated Product and IncomeChapter 8. Accounting Principles; Part III; Chapter 9. Money, Banks, and Financial Institutions; Chapter 10. Accounting for Government; 1. Introduction; 2. Real Estate Taxes; 2.1 Conventional Accounts; 2.2 Social Accounts; 3. Personal Income Taxes; 3.1 Conventional Accounts; 3.2 Social Accounts; 4. Corporate Income Taxes; 5. Social Security Taxes; 5.1 Taxes Paid by Employees; 5.2 Taxes Paid by Employers; 6. Excise Taxes; 7. Comparisons of Real Social Income and Wealth; 7.1 Real Estate Taxes; 7.2 Personal Income Tax; 7.3 Corporate Income Tax |
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7.4 Social Security Taxes7.5 Excise Taxes; 8. Discussion; Appendix; The Real Interest Rate; Uncertainty; Chapter 11. Business Accounting; 1. Historical (Cost-Based) Accounting; A. The Crusoe Case; B.A more general case; 2. Service-Potential Accounting; 3. Gaap; 4. Objective of Accounting; 5. Modified Hisorical Cost Accounting; Appendix; Footnotes; References; Index |
| Summary |
Divided into three parts this volume discusses the Crusoe model of accounting, and a model appropriate for the Crusoe model. It also considers some accounting problems which arise in the real world as well as a discussion of government and business accounting, along with money, banks and financial institutions |
| Notes |
Print version record |
| Form |
Electronic book
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| ISBN |
9781134603565 |
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1134603568 |
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9781134603497 |
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1134603495 |
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