{"product_id":"social-accounts-and-the-business-enterprise-sector-of-the-national-economy-paperback-9781107665125","title":"Social Accounts and the Business Enterprise Sector of the National Economy (Paperback \/ softback) 9781107665125","description":"\u003cfont face=\"Georgia\"\u003e\r\n\u003cp\u003e\u003cfont size=\"6\"\u003eSocial Accounts and the Business Enterprise Sector of the National Economy\u003c\/font\u003e\u003cbr\u003e\r\n\r\n\r\n\u003c\/p\u003e\n\u003cp\u003e\u003cem\u003eOriginally published in 1949, this monograph by esteemed accountant Frank Sewell Bray emphasizes the virtues of precision, uniformity and order.\u003c\/em\u003e\u003c\/p\u003e\r\n\r\n\r\n\u003cp\u003e\u003cfont size=\"4\"\u003eF. Sewell Bray (Author)\u003c\/font\u003e\u003c\/p\u003e\r\n\r\n\u003cp\u003e\u003cfont size=\"3\"\u003e9781107665125, Cambridge University Press\u003c\/font\u003e\u003c\/p\u003e\r\n\r\n\u003cp\u003e\u003cfont size=\"3\"\u003ePaperback \/ softback, published 26 September 2013\u003c\/font\u003e\u003c\/p\u003e\r\n\r\n\u003cp\u003e\u003cfont size=\"3\"\u003e110 pages\u003cbr\u003e24.4 x 17 x 0.6 cm, 0.19 kg\u003c\/font\u003e\u003c\/p\u003e\r\n\r\n\r\n\r\n\r\n\r\n\u003cp align=\"justify\"\u003e\u003cstrong\u003e\u003cfont size=\"3\"\u003eOriginally published in 1949, this monograph by esteemed accountant Frank Sewell Bray emphasizes the key virtues of precision, uniformity and order, which he believed to be essential to the correct practice of applied economics and accountancy. Bray provides extensive sample statements to illustrate his points, as well as a glossary of terms and concepts in use among both economists and accountants. This book will be of value to anyone with an interest in the history and development of accountancy, or in the overlap between accountancy and economics.\u003c\/font\u003e\u003c\/strong\u003e\u003c\/p\u003e\r\n\r\n\u003cp\u003e\u003cfont size=\"3\"\u003ePreface Richard Stone\u003cbr\u003e 1. The double-entry system and its purpose\u003cbr\u003e 2. The originating structure of accounts\u003cbr\u003e 3. The originating reconciliations\u003cbr\u003e 4. The primary reconciliations\u003cbr\u003e 5. The opening and closing circulating capital funds\u003cbr\u003e 6. The balancing statement\u003cbr\u003e 7. The system of accounts\u003cbr\u003e 8. An explanation of the items in the system of accounts\u003cbr\u003e 9. The sector balance sheets\u003cbr\u003e 10. Glossary of terms\u003cbr\u003e Appendix 1. A further note on provisions for depreciation and obsolescence\u003cbr\u003e Appendix 2. A further note on inventories\u003cbr\u003e Appendix 3. Social accounting. Suggested form of business enterprise primary accounting return.\u003c\/font\u003e\u003c\/p\u003e\r\n\r\n\u003cp\u003e\u003cfont size=\"3\"\u003eSubject Areas: Economics [\u003ca title=\"See our other books on Economics\" href=\"https:\/\/freshlyprintedbooks.co.uk\/search?q=%22Economics%20%5BKC%5D%22\"\u003eKC\u003c\/a\u003e]\u003c\/font\u003e\u003c\/p\u003e\r\n\r\n\r\n\u003c\/font\u003e","brand":"Cambridge University Press","offers":[{"title":"Default Title","offer_id":46265846759704,"sku":"9781107665125","price":23.28,"currency_code":"GBP","in_stock":true}],"thumbnail_url":"\/\/cdn.shopify.com\/s\/files\/1\/0730\/2037\/5320\/products\/9781107665125i.jpg?v=1694507289","url":"https:\/\/freshlyprintedbooks.co.uk\/products\/social-accounts-and-the-business-enterprise-sector-of-the-national-economy-paperback-9781107665125","provider":"Freshly Printed Books","version":"1.0","type":"link"}