English for the Students of Accounting (II) – انگلیسی برای دانشجویان رشته حسابداری (2)

Companies often make changes in their use of accounting principles or accounting estimates. For example: they may decide to change from one method of depreciating their plant and equipment to another. Or they may decide that an original estimate of the life of equipment was incorrect and should be revised. Such changes are referred to in accounting literature as “accounting changes”. Occasionally, a company discovers that errors were made in a previous accounting period and it now wishes to correct them. These are referred to as “error correction”. Both accounting changes and error corrections are

فهرست این کتاب بصورت زیر است:
1. Changes in Accounting Principles
2. Types of Stock
3. Branch Operations
4. Operational and Compliance Auditing
5. Activity-based Costing
6. Responsibility Accounting, and Cost Allocation
7. External Growth
8. Operating and Capital Leases
9. Nonroutine Decisions
10. New Financial Instruments
11. Intermediate-term Bank Loans
12. Working Capital Management
13. Summary Statement of Governmental Accounting Principles
14. Trust Funds
15. Some Considerations on Securities & Stock