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Links between business accounting and national accounting / Department of Economic and Social Affairs, Statistics Division.

Contributor(s): Material type: TextTextSeries: Studies in methods. Series F ; ; no. 76Publication details: New York : United Nations, 2000.Description: viii, 267 p. : ill. ; 28 cmISBN:
  • 9211614279
Other title:
  • At head of title: Handbook of national accounting
Subject(s): DDC classification:
  • 339.23 21 LIN.P0
Contents:
Compilation of national accounts from business accounts: non-financial corporations / Vu Quang Viet -- Use of business cost accounting to determine the cost of a particular product in a multi-product enterprise / Francis Rousse and Vu Quang Viet -- Recording of change in inventories in the SNA and in the business accounts: a case study of Canadian practices / Kishori Lal -- Using business accounts to compile national accounts: the French experience / Patrick Augeraud and Jean-Etienne Chapron -- Use of business accounts in the compilation of United States national income accounts / Robert P. Parker -- Link between business accounts and national accounts for the non-financial sector / Ching Hea Choo -- Compilation of sector accounts of non-financial corporations: Latin American Practices / Magda Ascues and Jan W. van Tongeren -- Measurement of fixed capital stock and consumption of fixed capital / Vu Quang Viet -- Balance sheet valuation: produced intangible assets and non-produced assets / Marcel Pomme and Willem Baris.
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Holdings
Item type Current library Home library Collection Call number Status Date due Barcode
UN & WB Publications UN & WB Publications Kerala University Library Reference Kerala University Library U N Publication 339.23 LIN.P0 (Browse shelf(Opens below)) Not for loan UWO1769

"ST/ESA/STAT/SER.F/76"

"United Nations publication, Sales No. E.00.XVII.13"--T.p. verso.

Includes bibliographical references (p. 266-267).

Compilation of national accounts from business accounts: non-financial corporations / Vu Quang Viet -- Use of business cost accounting to determine the cost of a particular product in a multi-product enterprise / Francis Rousse and Vu Quang Viet -- Recording of change in inventories in the SNA and in the business accounts: a case study of Canadian practices / Kishori Lal -- Using business accounts to compile national accounts: the French experience / Patrick Augeraud and Jean-Etienne Chapron -- Use of business accounts in the compilation of United States national income accounts / Robert P. Parker -- Link between business accounts and national accounts for the non-financial sector / Ching Hea Choo -- Compilation of sector accounts of non-financial corporations: Latin American Practices / Magda Ascues and Jan W. van Tongeren -- Measurement of fixed capital stock and consumption of fixed capital / Vu Quang Viet -- Balance sheet valuation: produced intangible assets and non-produced assets / Marcel Pomme and Willem Baris.

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