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Look Inside Social Accounts and the Business Enterprise Sector of the National Economy

Social Accounts and the Business Enterprise Sector of the National Economy

$27.99 (C)

Richard Stone
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  • Date Published: September 2013
  • availability: Available
  • format: Paperback
  • isbn: 9781107665125

$ 27.99 (C)

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About the Authors
  • Originally 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.

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    Product details

    • Date Published: September 2013
    • format: Paperback
    • isbn: 9781107665125
    • length: 110 pages
    • dimensions: 244 x 170 x 6 mm
    • weight: 0.19kg
    • availability: Available
  • Table of Contents

    Preface Richard Stone
    1. The double-entry system and its purpose
    2. The originating structure of accounts
    3. The originating reconciliations
    4. The primary reconciliations
    5. The opening and closing circulating capital funds
    6. The balancing statement
    7. The system of accounts
    8. An explanation of the items in the system of accounts
    9. The sector balance sheets
    10. Glossary of terms
    Appendix 1. A further note on provisions for depreciation and obsolescence
    Appendix 2. A further note on inventories
    Appendix 3. Social accounting. Suggested form of business enterprise primary accounting return.

  • Author

    F. Sewell Bray


    Richard Stone

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