Introduction to the Theory and Context of Accounting

Introduction to the Theory and Context of Accounting

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1st Edition - January 1, 1970

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  • Author: Roy Sidebotham
  • eBook ISBN: 9781483160290

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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.

Table of Contents

  • Objective


    I History

    1. The Origins of Modern Accounting

    2. The Industrial Revolution: Demand and Response

    II Theory

    3. A Conceptual Framework

    4. Conventions, Doctrines and Common Sense

    5. Long-Term Asset Valuation and Depreciation

    6. Inventories

    7. The Measurement of Income

    8. Changing Money Values

    9. Towards a Theory of Business Accounting

    III Environment

    10. Economics and Accounting

    11. Politics, the Law and Accounting

    12. The Utility of Accounting Statements


    A. Double-Entry

    B. The Literature of Accounting


Product details

  • No. of pages: 222
  • Language: English
  • Copyright: © Pergamon 1970
  • Published: January 1, 1970
  • Imprint: Pergamon
  • eBook ISBN: 9781483160290

About the Author

Roy Sidebotham

About the Editors

R Brown

G. Chandler

Affiliations and Expertise

Canberra, Australia

W. A. Davis

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