Suchergebnisse

AbstractWhat Counts: Social Accounting for Nonprofits and Cooperatives, by Jack Quarter, Laurie Mook, and Betty Jane Richmond. Upper Saddle River, N.J.: Prentice Hall, 2003. 239 pp. $45.00 paper.

Cover -- Half Title -- Title Page -- Copyright Page -- PREFACE -- Table of Contents -- INTRODUCTION -- 1. Accent on macroeconomic study and analysis -- 2. From partial economic indices and aggregates to systems of general interdependence -- 3. The general scope and aims of the study -- CHAPTER I: NATIONAL ACCOUNTS SYSTEMS - CONCEPTS AND DEFINITIONS -- 1. Origins -- (a) Early inquiries into national income aggregates -- (b) The impact of business accountancy on the national accounts systems -- (c) Developments since the second world war -- (d) Advantages and practical uses -- 2. Sectoring an economy -- 3. Production boundaries -- (a) Final and intermediate products -- (b) Imputations -- 4. Consumption and capital formation -- 5. Gross versus net production -- 6. Market prices and factor costs -- 7. Cost, market, and replacement valuations -- 8. Current and capital transfers, lending and borrowing -- 9. Domestic and national concepts -- 10. Receivable versus cash basis -- 11. The basic accounting structure -- Appendix - Basic accounting structure for a sector -- I. Production Account -- II. Appropriation Account -- III. Capital Account -- IV. External Account -- CHAPTER II: A COMPARISON OF NATIONAL ACCOUNTS SYSTEMS -- 1. United Nations system of national accounts -- (a) The sectors -- (b) Structure of the standard accounts -- (c) Explicit and derived aggregates -- (d) Financing final products - by sector and by nation -- (e) Some grounds for criticism -- 2. The Organization for European Economic Co-operation standardized system of national accounts -- 3. United Kingdom system of national income and expenditure accounts -- (a) Sectoring the economy -- (b) The summary tables -- 4. USA system of income and output accounts -- (a) The sectors -- (b) The summary accounts