Accounting Theory and Practice
Author : Roy Bernard Kester
Publisher :
Page : 640 pages
File Size : 33,29 MB
Release : 1919
Category : Accounting
ISBN :
Author : Roy Bernard Kester
Publisher :
Page : 640 pages
File Size : 33,29 MB
Release : 1919
Category : Accounting
ISBN :
Author : Kabiru Isa Dandago
Publisher : Adonis & Abbey Publishers
Page : 0 pages
File Size : 48,24 MB
Release : 2009
Category : Business & Economics
ISBN : 9781906704223
Accounting is the discipline with the oldest historical culture, being the first to be recognized by humanity when Adam and Eve were made to account for what they did in paradise. It is also the only discipline that will come into play in the Hereafter, where everybody would be raised up as an accountant - to account for all they have done during their life time on earth! Accounting is a service-providing discipline, with a rich theoretical background, which makes available information (especially financial) to guide various decision-making processes. Business owners, creditors, managers, prospective investors, government and its agencies, employees and even the general public seek accounting information to guide them when taking various informed decisions about reporting entities and the environment within which they operate. This book addresses the historical accounting culture, its theories as well as its practices. It is made up of fifteen chapters, covering various historical, theoretical and practical aspects of Accounting, ranging from accounting standardization to financial reporting. The book is an attempt to address some of the lacunae in advanced accounting issues, both in theory and in practice. Students of advanced accounting theory and practice at the professional and academic levels in Universities, Polytechnics and Professional Institutes would find the book an essential companion. ____________________________________________ Associate Professor Kabiru Isa Dandago, B.Sc., M.Sc (Acct), MBA, PhD (Econs), ACA, MNIM, MNES, MIMC, is the Immediate Past Dean, Faculty of Social and Management Sciences, Bayero University, Kano-Nigeria (2004-2008). He is currently (since June 2008), the Chairman, Bayero Consultancy Services Unit of the same University. He has been a lecturer in Accounting in the Department of Accounting of the University since 1990. Dr Dandago has taught Cost Accounting, Management Accounting, Financial Accounting, Taxation, Auditing and Investigation, Public Finance, Business Mathematics, Mathematics for Social Sciences and Research Methodology in Accounting to various Undergraduate, Post Graduate Diploma and Masters Students. He has attended many national and international conferences on Accounting and related disciplines, including the 17th World Congress of Accountants (WCOA) and the 12th World Congress of Accounting Historians (WCAH). He has published many books and journal articles in Accounting, Taxation, Auditing, Industrialization and general Management, which are enjoying wide readership in Nigeria and beyond. He is married with children.
Author : Michael Gaffikin
Publisher : Routledge
Page : 283 pages
File Size : 12,5 MB
Release : 2014-02-05
Category : Business & Economics
ISBN : 1134707169
This book is a resource book for the comprehensive study of the development of accounting thought. It is designed to facilitate the study of the original works and stimulate further study of important accounting theory forbears. It covers: accounting theory accounting concepts of profit financial accounting and the foundations of accounting measurement accounting evaluation and economic behaviour.
Author : Charles Forest Rittenhouse
Publisher :
Page : 188 pages
File Size : 43,75 MB
Release : 1918
Category : Accounting
ISBN :
Author : Richard G. Schroeder
Publisher :
Page : 614 pages
File Size : 44,61 MB
Release : 2005-01-04
Category : Business & Economics
ISBN :
Updated and revised, Accounting Theory helps readers build strong critical thinking skills and a sound theoretical background in order to evaluate accounting practice in today's increasingly global world economy.
Author : Taylor & Francis Group
Publisher : Routledge
Page : 558 pages
File Size : 39,45 MB
Release : 2020-09-30
Category :
ISBN : 9780367656294
Financial accounting theory has numerous practical applications and policy implications, for instance, international accounting standard setters are increasingly relying on theoretical accounting concepts in the creation of new standards; and corporate regulators are increasingly turning to various conceptual frameworks of accounting to guide regulation and the interpretation of accounting practices. The global financial crisis has also led to a new found appreciation of the social, economic and political importance of accounting concepts generally and corporate financial reporting in particular. For instance, the fundamentals of capital market theory (i.e. market efficiency) and measurement theory (i.e. fair value) have received widespread public and regulatory attention. This comprehensive, authoritative volume provides a prestige reference work which offers students, academics, regulators and practitioners a valuable resource containing the current scholarship and practice in the established field of financial accounting theory.
Author : Roy Bernard Kester
Publisher :
Page : 742 pages
File Size : 34,82 MB
Release : 1921
Category : Accounting
ISBN :
Author : Andrew Higson
Publisher : SAGE
Page : 242 pages
File Size : 26,81 MB
Release : 2002-12-13
Category : Business & Economics
ISBN : 1446229629
`This is a book which should be read by all students, whether undergraduate and postgraduate. It also provides a succinct guide for the manager who wishes to come to grips with this topic, or the accountant nostalgic to recollect the non too praiseworthy and indecisive history of this topic′ - Managerial Auditing Journal Corporate Financial Reporting critically examines contemporary corporate financial reporting. The complexity of the reporting process and the myriad of issues facing the directors, accountants and auditors can only be successfully understood from a firm conceptual base. Recent financial scandals clearly highlight the interrelationships between all the themes explored in this book, from financial reporting to auditing, from management′s motivations to fraud. Special features of this book include: - A critical examination of accounting ′theory′ - Senior practitioners′ insights on ′a true and fair view′ - An exploration of ′the financial reporting expectations gap′ - A discussion of the nature of ′corporate performance′ - An examination of corporate fraud - An examination of the implications of ′real-time′ reporting by companies - Discussion questions at the end of each chapter The book will be relevant to advanced undergraduate as well as postgraduate and MBA students.
Author : Harry I. Wolk
Publisher : SAGE
Page : 809 pages
File Size : 38,10 MB
Release : 2012-08-20
Category : Business & Economics
ISBN : 1412991692
An extensive overview of accounting theory concepts and application Balancing accounting theory with practical issues, the Eighth Edition of Accounting Theory: Conceptual Issues in a Political and Economic Environment continues to clearly identify the conceptual elements of accounting theory and apply those elements to practice.
Author : Richard G. Schroeder
Publisher : Wiley Global Education
Page : 672 pages
File Size : 46,40 MB
Release : 2019-11-06
Category : Business & Economics
ISBN : 1119608740
Financial Accounting Theory and Analysis: Text and Cases, 13th Edition illustrates how accounting standards impact the daily decisions of accounting professionals. This authoritative textbook shows how accounting theory explains why particular companies select certain accounting methods over others, and predicts the attributes of firms by analyzing their accounting methods. The text examines empirical research relevant to various theories of accounting and the uses of accounting information, including the fundamental analysis model, the efficient markets hypothesis, the behavioral finance model, the positive accounting theory model, the human information processing model, and the value creation model. Enabling students to develop an informed perspective on accounting theory, the text reviews the development and current state of accounting theory and summarizes current disclosure requirements for various financial statement items. The new edition has been fully revised to reflect current methods of accounting education, including the incorporation of ethics into the curriculum, the analysis of a company’s quality of earnings and sustainable income, the use of the internet as a source of information, the international dimensions of accounting, and more. Designed for undergraduate and graduate accounting majors, the text aligns with the latest curriculum changes in the CPA exam.