Browsing Financial Management by Author "Van der Poll, Huibrecht Margaretha"

Browsing Financial Management by Author "Van der Poll, Huibrecht Margaretha"

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  • Integrity issues of information created by book entries 
    Van der Poll, Huibrecht Margaretha (University of Pretoria, 2003)
    Book entries are vehicles used in accounting to accommodate non-cash transactions, timing differences and provisions. The use of book entries is a normal activity in accounting and may have their origin in accrual accounting. ...
  • The integrity of information created through book entries 
    Gouws, Daan G.; Van der Poll, Huibrecht Margaretha (School of Accounting Sciences, UP, 2004)
    We know more about the past than about the future. Accounting information and knowledge of the past come from the fact that the methods we use to arrive at beliefs about the past are generally more reliable than those ...
  • Issues surrounding the classification of accounting information 
    Van der Poll, Huibrecht Margaretha; Gouws, Daan G. (Juta, 2009-09)
    The act of classifying information created by accounting practices is ubiquitous in the accounting process ; from recording to reporting, it has almost become second nature. The classification has to correspond to the ...
  • Towards a classification framework for accounting information 
    Van der Poll, Huibrecht Margaretha (University of Pretoria, 2008-08-06)
    This thesis is concerned with the classification of accounting information from the recording phase through to the reporting phase. Various criticisms on the way information is presented in financial statements, especially ...