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Author: Yannick Lemarchand Publisher: Routledge ISBN: 1317974530 Category : Business & Economics Languages : en Pages : 573
Book Description
This volume illustrates the research not only of French accountants (Colasse, Durand, Jouanique, Lemarchand, Nikitin, Richard, Tessier) but also the work of Belgian authors writing in French (Stevelinck, Haulotte) and of French non-accountants (de Swarte, Durdilly, Sauvy). The work of British and North American academics, writing in English on French accounting history is also illustrated from the 1930s (Howard, Edwards), through to the 1960s (Parker) and the more recent research of Standish, Fortin and Bhimani. The contributions to this volume have been arranged both chronologically and thematically as follows: the earliest business accounting records; the first French accounting authors; Colbert, Savbary and the Ordonnance de Commerce; the eighteenth and nineteenth centuries; cost accounting; the national accounting plan; national income accounting; government accounting and accounting theory. An abstract of each contribution is given in both English and French.
Author: Yannick Lemarchand Publisher: Routledge ISBN: 1317974530 Category : Business & Economics Languages : en Pages : 573
Book Description
This volume illustrates the research not only of French accountants (Colasse, Durand, Jouanique, Lemarchand, Nikitin, Richard, Tessier) but also the work of Belgian authors writing in French (Stevelinck, Haulotte) and of French non-accountants (de Swarte, Durdilly, Sauvy). The work of British and North American academics, writing in English on French accounting history is also illustrated from the 1930s (Howard, Edwards), through to the 1960s (Parker) and the more recent research of Standish, Fortin and Bhimani. The contributions to this volume have been arranged both chronologically and thematically as follows: the earliest business accounting records; the first French accounting authors; Colbert, Savbary and the Ordonnance de Commerce; the eighteenth and nineteenth centuries; cost accounting; the national accounting plan; national income accounting; government accounting and accounting theory. An abstract of each contribution is given in both English and French.
Book Description
L'ensemble des connaissances (le savoir) nécessaires à la compréhension des techniques de comptabilisation de toutes les opérations de l'entreprise est présenté sous la forme de synthèses structurées consacrées : aux principes généraux de la comptabilité : l'entreprise et le droit comptable, les notions de patrimoine et d'activité de l'entreprise, le Plan comptable général, le mécanisme de la partie double, l'organisation comptable de base, le système centralisateur ; aux opérations courantes : la TVA, les opérations d'achats et de ventes, les éléments accessoires (transports et emballages), les prestations de services et les travaux immobiliers, les opérations avec l'étranger, les opérations d'investissement, la trésorerie (espèces, chèques, virements, effets de commerce), les opérations de financement et des autres actifs, les opérations avec les administrations ; aux opérations de fin d'exercice : l'organisation, l'état de rapprochement, les régularisations de stocks, les ajustements des comptes de charges et de produits, les amortissements, l'échelonnement des subventions d'investissement, les dépréciations des immobilisations, les provisions pour risques et charges, les provisions réglementées, les cessions des immobilisations et des valeurs mobilières de placement, les créances et les dettes en monnaie étrangère, l'exécution des contrats à long terme, la détermination du résultat, le passage d'un exercice à l'autre, la comptabilisation de l'impôt sur les sociétés, l'établissement des tableaux de synthèse (compte de résultat, bilan et annexe). De nombreux exemples, présentés avec leurs corrigés, permettent, en outre, d'acquérir la pratique de cette matière (le savoir faire). Cette 15e édition intègre toutes les nouveautés du Plan comptable (dans sa version qui converge peu à peu vers les normes internationales IAS/IFRS).
Author: Yves Levant Publisher: Routledge ISBN: 1317984870 Category : Business & Economics Languages : en Pages : 188
Book Description
French Accounting History: New Contributions illustrates the lively research activity in the field of accounting and management history in France, thus contributing to the dissemination of French research on an international scale. Based on a collection of diverse papers by French historians in this field which have been presented at various congresses, contributing authors give an overview of French accounting, the advent of the auditing profession and management control in France. This book aims to further strengthen the development of the community and knowledge base of accounting historians, not only in France but also internationally. This book is based on a special issue of the journal Accounting History Review.
Author: J. R. Edwards Publisher: Routledge ISBN: 1134707029 Category : Business & Economics Languages : en Pages : 441
Book Description
When originally published in 1994 this volume was the first international review of accounting theory to focus on the contributions of its leading thinkers. Very few attempts had been made, in the accounting literature, to assess the contribution of the theorists who have had such an important influence on the direction of research and practice. Written by experts the studies in this volume provide a unique guide to the development of accounting theory and practice in regions as diverse as the USA, Japan and Europe.
Book Description
Ce livre présente en 18 chapitres l'ensemble des connaissances nécessaires pour comprendre les mécanismes fondamentaux de la comptabilité générale (également appelée comptabilité financière) et l'analyse comptable des opérations courantes de l'entreprise. Chaque chapitre présente des exemples chiffrés avec leurs corrigés pour vous permettre de " pratiquer " la comptabilité générale. Au total, une présentation synthétique, rigoureuse et pratique du fonctionnement et des schémas d'enregistrement des opérations courantes de l'entreprise en comptabilité générale. Cet ouvrage s'adresse aux étudiants des cursus universitaires de gestion : comptabilité, sciences économiques, AES, sciences de gestion, IAE..., aux étudiants des écoles de commerce et de gestion ; aux candidats aux examens de l'expertise comptable, aux étudiants en IUT, BTS...
Author: Mohammed Ibrahimi Publisher: John Wiley & Sons ISBN: 1786303450 Category : Mathematics Languages : en Pages : 260
Book Description
This book deals with corporate mergers and acquisitions by analyzing the financial and strategic aspects. It starts with a chronological justification of the evolution of external growth operations and ends with case studies in order to put into practice the theoretical contribution of the previous titles. Through this book, we wish to detail the types of mergers and acquisitions, their modes, their motivations, their consequences and their performances. First of all, we propose a panoply of scientific research, methodological explanations and logical structuring to expose a subject of experience considered for a long time as a phenomenon in finance. Then, through a sample of 90 mergers or acquisitions, we analyze the effects of these transactions on French companies.
Author: David Crowther Publisher: Springer Nature ISBN: 9811563667 Category : Business & Economics Languages : en Pages : 285
Book Description
This book focuses on CSR in the public sector, in all its manifestations around the world, in order to consider its application in practice and its connections to sustainable objectives. This book is unique in that all chapters were written by members of the Social Responsibility Research Network. Their ideas have been tested and refined through the feedback given after they were presented at the 16th International Conference. The approach used in this book is based on the tradition of the Social Responsibility Research Network – a worldwide body of scholars that, over its 20-year history, has sought to broaden the discourse and to treat all research as inter-related and business-relevant. The book examines diverse aspects of how CSR and sustainability apply to, and are applied by, a variety of public bodies in a variety of ways. Thus, the authors focus on the priorities of these organisations, in order to consider the extent to which the focus has changed so much that we need to think about new approaches to our understanding of CSR and sustainability and differing effects in practice. The international mix of authors makes this an original contribution, sharing some of the best ideas from around the world
Author: Yannick Lemarchand
Author: Yannick Lemarchand
Author: Béatrice Grandguillot
Author: Yves Levant
Author: J. R. Edwards
Author: Béatrice Grandguillot
Author: Electre
Author: Mohammed Ibrahimi
Author: 
Author: David Crowther
Author: United States. Department of State. Division of Language Services