Data Portal @ linkeddatafragments.org

Matches in Harvard for { <http://id.lib.harvard.edu/aleph/003197394/catalog> ?p ?o. }

• catalog alternative "Business income".
• catalog contributor b4648708.
• catalog contributor b4648709.
• catalog contributor b4648710.
• catalog created "1961.".
• catalog date "1961".
• catalog date "1961.".
• catalog dateCopyrighted "1961.".
• catalog description "Includes bibliography.".
• catalog description "PART 1: The Problem and the Challenge: Economic Needs and Accounting Responsibilities -- Demand for Data in a Dynamic Economy -- Supply of Data and the Stationary State -- The Gap and the Degree of Error -- Efforts to Close the Gap -- Differential Price Movements and the Theory of Business Profit -- PART 2: Core of the Theory: Profit Maximization and the Evaluation of Business Decisions -- Economic Plan of the Firm -- Subjective Profit and Evaluation of Business Decisions -- An Alternative Formulation: Realizable Profit -- Realizable Profit and Evaluation of Expectations -- PART 3: The Theory Extended: Operating versus Holding Activities and the Problem of Market Values -- Concepts of Value and Cost -- Realizable Profit and Its Components -- Business Profit and Its Components -- The Concepts Compared and the Theory Extended -- PART 4: Consolidation of the Theory: Basic Concepts of Measurable Profit and Their Components -- The Components Identified -- ".
• catalog description "The Fundamental Statements -- The Accounts and the Accounting Technique -- PART 9: Summary and Conclusions: Is the Needed Change Feasible? -- General Objectives of Accounting Measurement -- Profit-Oriented Behavior of the Business Firm -- Implications for Accounting -- Nature of Required Modifications -- The Accounting Techniques -- The Hurdle of Practicality.".
• catalog description "Three Concepts of Money Profit: Price Level Changes Ignored -- Modifications Introduced for Price Level Changes -- PART 5: Application to Inventories: Determining Current Cost of Materials Used -- Importance of Inventory Values in Cost of Goods Sold -- Principles of Inventory Costing -- The Current Cost Method -- Comparison of Profit Concepts -- PART 6: Application to Fixed Assets: Determining Current Cost Depreciation -- Importance of Fixed Asset Values in Measurement of Profit -- Depreciation of Fixed Assets: Principles and Procedures When Prices Are Fixed -- Adjusting for Price Changes: The Current Cost Method -- Comparison of Profit Concepts -- PART 7: Concepts of Money Profit: The Fundamental Role of Individual Price Changes -- Treatment of Money Claims -- End-of-Period Adjustment Process -- The Fundamental Statements -- Usefulness of Current Cost Data -- PART 8: Concepts of Real Profit: The Subsidiary Role of Price Level Changes -- Computation of Basic Data -- ".
• catalog extent "323 p.".
• catalog issued "1961".
• catalog issued "1961.".
• catalog language "eng".
• catalog publisher "Berkeley, University of California Press,".
• catalog subject "658.15".
• catalog subject "HF5681.I48 E3".
• catalog subject "Income.".
• catalog subject "Profit.".
• catalog tableOfContents "PART 1: The Problem and the Challenge: Economic Needs and Accounting Responsibilities -- Demand for Data in a Dynamic Economy -- Supply of Data and the Stationary State -- The Gap and the Degree of Error -- Efforts to Close the Gap -- Differential Price Movements and the Theory of Business Profit -- PART 2: Core of the Theory: Profit Maximization and the Evaluation of Business Decisions -- Economic Plan of the Firm -- Subjective Profit and Evaluation of Business Decisions -- An Alternative Formulation: Realizable Profit -- Realizable Profit and Evaluation of Expectations -- PART 3: The Theory Extended: Operating versus Holding Activities and the Problem of Market Values -- Concepts of Value and Cost -- Realizable Profit and Its Components -- Business Profit and Its Components -- The Concepts Compared and the Theory Extended -- PART 4: Consolidation of the Theory: Basic Concepts of Measurable Profit and Their Components -- The Components Identified -- ".
• catalog tableOfContents "The Fundamental Statements -- The Accounts and the Accounting Technique -- PART 9: Summary and Conclusions: Is the Needed Change Feasible? -- General Objectives of Accounting Measurement -- Profit-Oriented Behavior of the Business Firm -- Implications for Accounting -- Nature of Required Modifications -- The Accounting Techniques -- The Hurdle of Practicality.".
• catalog tableOfContents "Three Concepts of Money Profit: Price Level Changes Ignored -- Modifications Introduced for Price Level Changes -- PART 5: Application to Inventories: Determining Current Cost of Materials Used -- Importance of Inventory Values in Cost of Goods Sold -- Principles of Inventory Costing -- The Current Cost Method -- Comparison of Profit Concepts -- PART 6: Application to Fixed Assets: Determining Current Cost Depreciation -- Importance of Fixed Asset Values in Measurement of Profit -- Depreciation of Fixed Assets: Principles and Procedures When Prices Are Fixed -- Adjusting for Price Changes: The Current Cost Method -- Comparison of Profit Concepts -- PART 7: Concepts of Money Profit: The Fundamental Role of Individual Price Changes -- Treatment of Money Claims -- End-of-Period Adjustment Process -- The Fundamental Statements -- Usefulness of Current Cost Data -- PART 8: Concepts of Real Profit: The Subsidiary Role of Price Level Changes -- Computation of Basic Data -- ".
• catalog title "Business income".
• catalog title "The theory and measurement of business income, by Edgar O. Edwards [and] Philip W. Bell.".
• catalog type "text".