Introduction To The Theory And Context Of Accounting
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Introduction To The Theory And Context Of Accounting
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Author : Roy Sidebotham
language : en
Publisher:
Release Date : 1970
Introduction To The Theory And Context Of Accounting written by Roy Sidebotham and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 1970 with Accounting categories.
Introduction To The Theory And Context Of Accounting
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Author : Roy Sidebotham
language : en
Publisher: Elsevier
Release Date : 2014-05-17
Introduction To The Theory And Context Of Accounting written by Roy Sidebotham and has been published by Elsevier this book supported file pdf, txt, epub, kindle and other format this book has been release on 2014-05-17 with Business & Economics categories.
Introduction to the Theory and Context of Accounting is an introductory text on the theory and context of accounting and covers topics ranging from long-term asset valuation and depreciation to the measurement of income, the utility of accounting statements, and the use of accounting in economics and politics. This book is comprised of 12 chapters and begins with a historical overview of accounting, from the introduction of double-entry or Italian method to the publication of the first book on accountancy by the Franciscan monk, Luca Pacioli. The development of accounting during the Industrial Revolution is also considered, along with the emergence of the accounting profession and the earliest professional organizations. The next chapter presents a conceptual framework of accounting, with emphasis on the limits of accountability, measurement assumptions, the construction of financial reports, and the development of accounting theory. Subsequent chapters deal with the use of accounting in economics and politics as well as the utility of accounting statements. This monograph will be a useful resource for teachers and undergraduate students of financial and management accounting.
An Introduction To Modern Financial Reporting Theory
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Author : Brian A Rutherford
language : en
Publisher: SAGE
Release Date : 2000-09-30
An Introduction To Modern Financial Reporting Theory written by Brian A Rutherford and has been published by SAGE this book supported file pdf, txt, epub, kindle and other format this book has been release on 2000-09-30 with Business & Economics categories.
The adoption by the Accounting Standards Board of its Statement of Principles for Financial Reporting in December 1999 means that we now have an authoritative conceptual framework which should govern the production of British financial statements. Yet while the text of the Statement is directed at members of the accounting profession, students of accounting will need to understand the framework and its repercussions. An Introduction to Modern Financial Reporting Theory explains the content of the Statement in an accessible language, specifically for the student of accounting and finance. This text will be of direct and practical interest to students who need to understand the contents of the new framework, which helps to explain: why and how financial reporting is carried out; why financial statements are prepared in the way that they are; why accounting standards specify one method rather than another; how the methods specified by accounting standards relate to each other; how practice has developed and will continue to develop. Brian Rutherford emphasizes and enlarges on the key features of the framework, provides many more examples, shows how the framework applies in practice and also offers some criticisms of its content. The book clarifies to students why various methods and practices in accounting have evolved, while illustrating how they relate to each other and to the underlying function of financial reporting. This text will be essential reading on university and professional courses in advanced financial accounting, particularly courses on Accounting Theory and Financial Reporting. Brian Rutherford is Professor of Accounting at Canterbury Business School, University Kent at Canterbury.
Accounting And Social Theory
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Author : Lisa Jack
language : en
Publisher: Routledge
Release Date : 2016-10-14
Accounting And Social Theory written by Lisa Jack and has been published by Routledge this book supported file pdf, txt, epub, kindle and other format this book has been release on 2016-10-14 with Business & Economics categories.
Is society possible without accounting? In speech or in writing, we communicate actions, plans and decisions using numbers, calculations, words and images. Although accounting research is dominated by quantitative analyses, the role of accounting in society is firmly established over thousands of years. In this concise book, Lisa Jack demonstrates the power of social theory in expanding the value of accounting research. Accounting and Social Theory: An introduction includes advice on research problems as well as guidance on fertile areas for new research. The tools, techniques and developments covered by the author help readers to see social research in accounting as the study of the use, misuse and abuse of accounting communications by people and the effects that this has on social relationships. Stories of accounting in war, agriculture and food, gender, health and other areas illustrate the ways in which the threads of accounting run through society. Having emerged from the author’s wealth of teaching experience, this book provides a student-focused treasure trove that illuminates the field for early-career researchers in accounting and established academics looking to expand the impact of their work.
Financial Accounting
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Author : Aidan Berry
language : en
Publisher: Cengage Learning Business Press
Release Date : 1999
Financial Accounting written by Aidan Berry and has been published by Cengage Learning Business Press this book supported file pdf, txt, epub, kindle and other format this book has been release on 1999 with Business & Economics categories.
This text is aimed at first-year business students and is based around the needs of users of accounting information. It builds from definitions through to an understanding of accounting statements, their uses and their limitations.
Financial Accounting
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Author : Michael J. Jones
language : en
Publisher: Wiley
Release Date : 2008-04-21
Financial Accounting written by Michael J. Jones and has been published by Wiley this book supported file pdf, txt, epub, kindle and other format this book has been release on 2008-04-21 with Business & Economics categories.
Accounting is the provision of financial information to managers or owners, as well as to external users, so that they can make business decisions. It measures, monitors and controls business activities. Financial Accounting provides a very accessible and easy-to-follow introduction to accounting. It introduces students to accounting and provides them with a clear understanding of the theory and practice of financial accounting. The text blends theory and practice by stressing the underlying concepts and context of accounting. Text thoroughly updated to include examples that comply with the new format adopted by International Accounting Standards for listed companies. 'Real Life Nuggets' and other material from the business press will be revised and updated. A large number of end of chapter questions of escalating difficulty, together with the accompanying answers, enables the reader to develop their understanding of the key concepts discussed in the text.
The Elements Of Accounting
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Author : Geoffrey Whittington
language : en
Publisher: Cambridge University Press
Release Date : 1992-03-19
The Elements Of Accounting written by Geoffrey Whittington and has been published by Cambridge University Press this book supported file pdf, txt, epub, kindle and other format this book has been release on 1992-03-19 with Business & Economics categories.
Assuming no previous knowledge or experience in accounting, this concise introduction to the content and structure of accounting statements and the double entry system emphasizes fundamental principles rather than detailed practical procedures.
Financial Accounting Theory
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Author : Craig Deegan
language : en
Publisher: Cengage AU
Release Date : 2022-10-12
Financial Accounting Theory written by Craig Deegan and has been published by Cengage AU this book supported file pdf, txt, epub, kindle and other format this book has been release on 2022-10-12 with Business & Economics categories.
Craig Deegan's Financial Accounting Theory provides a concise approach while comprehensively covering both traditional and contemporary theories that have emerged as the practice of accounting has evolved. Social and environmental accountability and reporting issues are discussed in depth, along with coverage of critical perspectives, public sector accounting and fair value. Instructors and students value Financial Accounting Theory for its reader-friendly style using straightforward explanations and numerous practical examples. This new edition continues to follow this approach with the addition of *NEW* content focusing on how different perspectives of organisational responsibilities and ‘accountabilities’ impact the way accounting is performed, and the theories that different researchers choose to use/apply.
Management Accounting And Control
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Author : Michel Charifzadeh
language : en
Publisher: John Wiley & Sons
Release Date : 2017-10-30
Management Accounting And Control written by Michel Charifzadeh and has been published by John Wiley & Sons this book supported file pdf, txt, epub, kindle and other format this book has been release on 2017-10-30 with Business & Economics categories.
Management accounting has been the basic toolbox in business administration for decades. Today it is an integral part of all curricula in business education and no student can afford not to be familiar with its basic concepts and instruments. At the same time, business in general, and management accounting in particular, is becoming more and more international. English clearly has evolved as the "lingua franca" of international business. Academics, students as well as practitioners exchange their views and ideas, discuss concepts and communicate with each other in English. This is certainly also true for management accounting and control. Management Accounting is becoming more and more international. ?Management Accounting and Control? is a new textbook in English covering concepts and instruments of management accounting at an introductory level (primarily at the Bachelor level, but also suited for general management and MBA courses due to a strong focus on practical relevance). This textbook covers all topics that are relevant in management accounting in business organizations that are typically covered in German and Central European Bachelor courses on management accounting and control. After a general introduction to the field of management accounting and control the book discusses cost management as an extension of cost accounting. Typical cost management instruments such as target costing, life cycle costing and process-based costing approaches are explained in detail. Differences between Anglo-American activity-based costing (ABC) and German process-based costing are highlighted. The book then turns to an extensive discussion of planning and budgeting tasks in management accounting with a strong focus on the practical application of the topic such as developing a budget in practice. Another chapter is dedicated to a comparison of traditional budgeting with modern /alternative budgeting approaches. A major part of the book is dedicated to the broad area of performance management. The relevance of financial statement information for performance management purposes is discussed in detail. In addition, the most widely spread financial performance indicators are illustrated using real-world examples. The book also includes detailed content on value-based management control concepts. In a consecutive chapter, performance measurement is linked with strategy while extensively discussing the Balanced Scorecard as a key tool in strategic performance management. The remaining parts of the book deal with management reporting as one of the main operative tasks in management accounting practice. The book closes with insight into new fields and developments that currently influence management accounting practices and research and promise to play an increasingly important role in the future.
Management Accounting
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Author : Michael J. Jones
language : en
Publisher: Wiley
Release Date : 2007-04-02
Management Accounting written by Michael J. Jones and has been published by Wiley this book supported file pdf, txt, epub, kindle and other format this book has been release on 2007-04-02 with Business & Economics categories.
Accounting is the provision of financial information to managers or owners, as well as to external users, so that they can make business decisions. It measures, monitors and controls business activities. Management Accounting provides a very accessible and easy-to-follow introduction to accounting. It introduces students to accounting and provides them with a clear understanding of the theory and practice of management accounting. The text blends theory and practice by stressing the underlying concepts and context of accounting. Text thoroughly updated to include examples that comply with the new format adopted by International Accounting Standards for listed companies. 'Real Life Nuggets' and other material from the business press will be revised and updated. A large number of end of chapter questions of escalating difficulty, together with the accompanying answers, enables the reader to develop their understanding of the key concepts discussed in the text.