The Structure of Accounting Data



The application of the concepts of value in Chapters 1 and 2 relied on the ability of the firm to collect data to provide evidence for increases or decreases in its value or net worth. The preparation of such financial statements as the balance sheet and profit and loss account in order to show this data in a coherent manner is an integral part of accounting. The accounting concepts on which these statements are prepared were introduced in Chapter 2, and are examined further in Chapter 5. Chapter 3 now examines some of the procedures for their preparation.


Cash Flow Balance Sheet Equity Capital Accounting Data Financial Accounting 
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Note and Reference

  1. 1.
    See Note 5 to Chapter 1 on p. 11.Google Scholar

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© Arthur Hindmarch and Mary Simpson 1991

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