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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.
1. The Origins of Modern Accounting
2. The Industrial Revolution: Demand and Response
3. A Conceptual Framework
4. Conventions, Doctrines and Common Sense
5. Long-Term Asset Valuation and Depreciation
7. The Measurement of Income
8. Changing Money Values
9. Towards a Theory of Business Accounting
10. Economics and Accounting
11. Politics, the Law and Accounting
12. The Utility of Accounting Statements
B. The Literature of Accounting
- No. of pages:
- © Pergamon 1970
- 1st January 1970
- eBook ISBN: